If the Share of early stage investor tax offset is greater than zero then the Type of Payment must be set to AMT or UTD. 6.127 Share of ESVCLP tax offset - Share of Early Stage Venture Capital Limited Partnership (ESVCLP) offset distributed or attributed (for AMITs) to the investment account. If the Share of ESVCLP tax offset is greater than zero then the Type of Payment must be set to AMT or UTD. 6.128 Royalties – the amount of royalties paid, credited or attributed (for to the investment account. If the Royalties is greater than zero the Type of Payment must be set to AMT or UTD. 6.129 Reporting transactions or CGT calculations – the method of reporting in the Sale of securities data record, that is, transaction data or CGT summary information. This must contain one of the following valid values: CGT – CGT summary information TRN – Transaction data The ATO’s preference is to receive transaction data. However trustees and fund managers can elect to either report all transaction information using the TRN s or report summary information when the investment is transferred or sold using the CGT s. It is up to the reporter to choose the method for reporting for each client of each investment. Where TRN reporting is initially used, the reporter can change to reporting using CGT summary information at anytime. 6.130 Transaction reason code – identifies the reason for the transaction. This must contain one of the following valid values: ALP – allotment - partially paid ALT – allotment DVS – divestment INF – information statement INP – information statement with incomplete purchase information RNR – restructures with no rollover available RWR – restructures with rollover available TDP – tax deferred payment 6.131 Transaction sub-type code – identifies the sub-type of the transaction reason code.
Example AIIR spreadsheet file continued…… G H I J K L M 1 Security level record 2 *Security level action code NMC Identifier cost base percentage (3) 3 *Date 10042018 4 Identifier type (1) 1 5 Identifier (1) 789456123AU 6 Identifier cost base percentage (1) 7 Identifier type (2) 1 8 Identifier (2) 123456789AU 9 Identifier cost base percentage (2) 10 Identifier type (3) 11 Identifier (3) 12 Non-resident investor tax identification number Individual investor surname Individual investor first given name Individual investor second given name Individual investor date of birth Gender Non-individual investor name 13 Taylor Ainsleigh M 15031957 F N O P Q R S T 12 Australian address line 1 Australian address line 2 Australian suburb, town or locality Australian state or territory Australian postcode Investor daytime contact telephone number Date of change of residency status from resident to non-resident 13 123 Yazley Road North Sydney NSW 2060 07 32001122 U V W X Y Z AA AB AC 12 Overseas address line 1 Overseas address line 2 Overseas suburb, town or locality Overseas state or province Overseas postal code Overseas country Non-resident investor overseas country code Date of change of residency status from non-resident to resident Non-resident investor country of residence for tax purposes 13 Example AIIR spreadsheet file continued……
AD AE AF AG AH AI AJ AK AL AM AN 12 *Investment reference number Customer reference number Account reference number BSB number *Account name *Number of investors in the account *Number of investor records provided *Date of payment *Type of investment *Type of payment Term of investment 13 1001005 Ainsleigh M Taylor 1 1 3006201 0 AMT AO AP AQ AR AS AT AU AV AW 12 TFN withholding tax deducted TFN withholding tax refunded Non-resident withholding amount deducted Cash or non-cash of an investment related betting chance prize Interest Unfranked dividends not declared to be conduit foreign income Unfranked dividends declared to be conduit foreign income Franked dividends Franking credit 13 22500 82000 700000 300000 AX AY AZ BA BB BC BD BE BF 12 Other taxable Australian income Non-primary production income Deductions relating to non-primary production distributions CGT concession amount or AMIT CGT up amount Net capital gain current year capital gains Taxable foreign capital gains Assessable foreign source income Other net foreign source income 13 104500 530000 Example AIIR spreadsheet file continued…… BG BH BI BJ BK BL BM BN BO 12 Foreign income tax offset Australian franking credits from a New Zealand franking company Net exempt income Tax-free amounts Tax-deferred amounts Other allowable trust deductions Share of credit for amounts withheld from foreign resident withholding Share of credit for tax paid by trustee Non-resident beneficiary ss98(3) assessable amount 13 BP BQ BR BS BT BU BV
12 Non-resident beneficiary ss98(4) assessable amount Interposed entity name Interposed entity TFN or ABN Managed investment trust fund payments Amounts withheld from managed investment trust fund payments Exploration credits Listed investment company capital gain deduction 13 BW BX BY BZ CA 12 Share of National rental affordability scheme tax offset Primary production income of credit for tax withheld where ABN not quoted Deductions relating to distribution of primary production income Transferor trust income 13 CB CC CD CE CF 12 CFC income Net foreign rent Unfranked distributions from trusts Franked distributions from trusts Gross cash distribution 13 530000 82000 100000 Example AIIR spreadsheet file continued…… CG CH CI CJ CK 12 Interest exempt from withholding Capital discount method - Taxable Australian property Capital discount method – Non-Taxable Australian property Capital other - Taxable Australian property Capital Gains other – Non-Taxable Australian property 13
CL CM CN CO CP 12 Non-assessable non-exempt amount AMIT cost base net amount - excess AMIT cost base net amount - shortfall Other income Name of AMIT class 13 CQ CR CS CT CU CV CW CX CY 12 Share of Early Stage Investor tax offset Share of ESVCLP tax offset Royalties Reporting transactions or CGT calculations Transaction 13 CZ DA DB DC DD DE DF DG DH DI 12 Transaction reference Transaction impact code Quantity Price per security Total payment to investor Currency used to calculate Currency exchange rate used to calculate Related identifer 13 Example AIIR spreadsheet file continued…… DJ DK DL DM DN DO DP DQ DR 12 Transaction fees Balance after transaction Date of disposal Date of CGT acquisition Number of securities disposed of Number of disposed securities acquired in the last 12 months Proceeds from securities disposed Original cost of securities disposed of Tax deferred distributions