1 This specification contains the data requirements for the 2016-17 and 2017-18 financial year onwards. Investment bodies that do not meet the criteria below may continue to report using AIIR version 10.0.2 for the 2016-17 financial year onwards. 2016-17 financial year Investment bodies are required to report using version 11.0. if they are an Attribution Managed Investment Trust (AMIT) or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016. 2017-18 financial year onwards Investment bodies are required to report using version 11.0. if they are an AMIT or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016, or Reporting on transactions about shares and units in unit trusts. This specification is to be used by: commercial software developers investment bodies developing software and service providers developing software in-house. This specification is to be used for an AIIR lodged through the Australian Taxation Office (ATO) Portals. This specification should be used in conjunction with the Annual investment income report (AIIR) companion guide which provides additional information regarding investment income
SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership TRL – transfer out with change to legal ownership but not beneficial ownership – transactions reported under this code will not be provided to the taxpayer TRB – transfer out to new beneficiary with no change to legal ownership Where the Transaction reason code field is reported as INP – information statement with incomplete purchase information, this field must contain one of the following valid values: SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership TRL – transfer out with change to legal ownership but not beneficial ownership – transactions reported under this code will not be provided to the taxpayer TRB – transfer out to new beneficiary with no change to legal ownership Where the Transaction reason code field is reported as RWR or RNR – restructures with or without rollover available, this field must contain one of the following valid values: DEM – demerger DMU – demutualisation MER – merger REC – reconstruction SFS – for scrip Where the Transaction reason code field is reported as TDP – tax deferred payments, this field must contain one of the following valid values: ISA – in-specie allotment RET – return of capital If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.157 Balance before transaction – the number of securities held at the start of the reporting period or before the current transaction is taken into account. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.158 Transaction date – the date the transaction took place. If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.159 Transaction reference – the reference assigned internally by either the share registry or the listed entity to uniquely identify this transaction. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.160 Transaction impact code – indicates the impact of the transaction
Valid values are: D – decrease I – increase Z – indicates movement quantity equals zero If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.161 Quantity – If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.162 Price per security – the price per security the securities were bought or sold for. This amount is to be reported to 6 decimal places. Do not include the decimal point in this field. 7.163 Total payment to investor – the total value of the transaction. This field is used when the investor is receiving a benefit, while the Price per security field is used when the investor is purchasing or selling securities. If the Reporting transaction or CGT calculations field is TRN and the Transaction sub-type code field is RET, this field is mandatory and must be reported. 7.164 Currency used to calculate – must contain the ISO 4217, 3 character currency code that identifies the currency used to calculate unit movements and currency amounts. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.165 Currency exchange rate used to calculate – this indicates the exchange rate used to calculate the payment to the investor. Must be expressed as the amount of foreign currency necessary to buy 1 Australian dollar. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. For the Currency exchange rate used to calculate field, amounts are to be reported to 6 decimal places. Do not include the decimal point in this field. 7.166 Related identifier - Where a corporate action has impacts across more than one security, this field should be used to report the other APIR, security code or ABN. For example,
Record Type of Report Supplier file reference of the current file Supplier file reference of file being replaced Sequence number of IDENTITY record in the original file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 R IDENTREGISTER2 ABC002 ABC001 IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL File 3 (replacement) In this case only the second AIIR in File 2 is being replaced in File 3. Record Type of Report Supplier file reference of the current file Supplier file reference of file being replaced Sequence number of IDENTITY record in the original file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 R IDENTREGISTER2 ABC003 ABC002 IDENTREGISTER3 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 DINVESTOR 02
1, DACCOUNT 2 and its two associated investor records, and 3, DACCOUNT 3 and its one associated investor records. File 1 (original) Record Type of Report Supplier file reference of the current file Supplier file reference of file being corrected Sequence number of record in the current file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 A IDENTREGISTER2 ABC001 Blank IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL File 2 (corrected AIIR records) Record Type of Report Supplier file reference of the current file Supplier file reference of file being corrected Sequence number of IDENTITY record in the original file Sequence number of DACCOUNT record in the original AIIR Sequence number of DINVESTOR record in the original account IDENTREGISTER1 C IDENTREGISTER2 ABC002 ABC001 IDENTREGISTER3 IDENTITY SOFTWARE DACCOUNT 00000002
The example below shows the structure of the return data file containing corrected records for one investment body. Return data – File identity data record Return data – Investment body identity data record Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor data record n Return data – File data record If the return data file contains corrected TFN or ABN records for more than one investment body, the above structure (from Return data - Investment body identity data record 1 to Return data - Investor data record n) will be repeated for each investment body whose return data is included in the file, as shown in the next example. The example below shows the structure of the return data file containing corrected records for more than one investment body. Return data – File identity data record Return data – Investment body identity data record 1 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor data record n Return data – Investment body identity data record 2 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor record n Return data – Investment body identity data record 3 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3
351-361 11 N M Supplier Australian business number (ABN) or withholding payer number (WPN) 12.14 362-377 16 AN M Supplier file reference 12.37 378-394 17 A S Filler 12.15 Return data – Investment body identity data record Character position Field length Field format type Field name Reference number 1-3 3 N M Record length (=394) 4-11 8 AN M Record identifier (=IDENTITY) 12.16 12-211 200 AN M Investment body name 12.17 212-222 11 N M Investment body Australian business number (ABN) or withholding payer number (WPN) 12.18 223-230 8 DT M Report start date (DDMMCCYY) 12.19 231-238 8 DT M Report end date (DDMMCCYY) 12.20 239-394 156 A S Filler Return data – Investor data record Character position Field length Field format Field type Field name Reference number 1-3 3 N M Record length (=394) 4-7 4 AN M Record identifier (=DATA) 12.21 8-32 25 AN M Investment reference number 12.22 33-57 25 AN O Customer reference number 12.23 58-63 6 N O BSB number 12.24 64-93 30 AN O Branch location 12.25 94-94 1 A M Investor entity type 12.26 95-103 9 N C Original investor tax file number 12.27 104-112 9 N C Corrected investor tax file number 12.28 113-123 11 N C Original investor Australian business number 12.29 124-134 11 N C Corrected investor Australian business number 12.30 135-164 30 AN C Individual investor surname 12.31 165-179 15 AN C Individual investor given name 12.32 180-194 15 AN O Individual investor second given name 12.33 195-394 200 AN C Non-individual investor name 12.34