7.28 Sequence number of the investor record within the account – the sequence number of the investor information associated with the Sequence number of the account record within the AIIR field. This sequence number relates to the position of the investor information within the account information and not the position of the investor information within the investment body’s system. Sequence numbers in column C are generally 1 with the exception of accounts. The first member of the joint account is 1, the second 2 etc. * Sequence number of the Account record within the AIIR * Sequence number of the Investor record within the Account 1 1 2 1 3 1 4 1 4 2 5 1 6 1 7 1 7 2 8 1 9 1 This sequence number will assist in the location and notification of errors identified in processing and in the linking of corrected investor records with original investor records. Where corrected records are being provided, the account information and all of the investor information associated with the account must be reported. Investor entity type – identifies the type of investor holding the account. This field must be set to one of the following values: I – individual D – deceased C – corporation P – partnership T – trust S – fund G – government O – other non-individual Investor tax file number – the TFN quoted by the investor. If the investor has claimed an exemption from quoting and not supplied a TFN, then the appropriate TFN exemption code must be reported in this field.
field must be left blank, unless a name string such as, ‘The late John Smith’ is reported in this field instead of in the surname and given name fields. 7.39 Australian address – lines 1 and 2 contain the Australian residential address only (excluding suburb, town or locality, postcode and country) of the individual investor or the Australian business or postal address of the non-individual investor. It may not be necessary to use both lines. If the second line is not used then it must be left blank. Do not report overseas address details in this 7.40 Australian suburb, town or locality – the suburb, town or locality of the Australian address of the investor. Do not report overseas address details in this field. 7.41 Australian or territory – the state or territory of the Australian address of the investor. The field must be set to one of the appropriate codes (page 17). Do not report overseas address code OTH in this 7.42 Australian postcode – the postcode for the Australian address of the investor. A valid postcode should be reported. If the postcode is not known, then the postcode field must be left blank. Do not report overseas postcodes or postcode 9999 in this field. 7.43 Investor daytime contact telephone number – the investor’s direct daytime contact telephone number. This field should be either: the area code followed by the telephone number, for example 02b1234b5678, or a mobile phone number, for example 0466b123b456. The character b is used to indicate spaces. 7.44 Date of change of residency status from resident to non-resident – the date the residency status of the investor changed from resident to non-resident.
If the Other net foreign source income field is greater than zero then the Type of payment field must be set to UTD. Include any amount reported here as part of the amount reported at Assessable foreign source income field. 7.86 Foreign income tax offset – the amount of tax paid on the FSI to overseas tax authorities. If the Foreign income tax offset field is greater than zero then the Type of payment field must be set to: UTD – for foreign tax credits on a UTD FSI – for foreign tax credits on foreign source investment income that is not part of a UTD. 7.87 Australian franking credits from a franking company – the amount of Australian franking credits the investment account has received from a franking company. If the Australian franking credits from a franking company field is greater than zero then the Type of payment field must be set to: UTD – for franking credits that are part of a UTD FSI – for franking credits that are part of a direct dividend payment and not part of a UTD. Tax-exempted amounts – the total amount of tax-exempted income included in the distribution paid or credited to the investment account. If the Tax-exempted amounts field is greater than zero then the Type of payment field must be set to UTD. 7.89 Tax-free amounts – the total amount of tax-free income included in the distribution paid or credited to the investment account. If the Tax-free amounts field is greater than zero then the Type of payment field must be set to UTD. 7.90 Tax-deferred amounts – the amount of tax-deferred income included in the distribution paid or credited to the investment account. If the Tax-deferred amounts field is greater than zero then the Type of payment field must be set to UTD. 7.91 Other allowable trust deductions – the amount of expenses incurred by the trust that does not directly attach to any specific income item but is an allowable deduction in the calculation of the net income of the trust.
13 14 15 16 7500 4500 9000 BP BQ BR BS BT BU BV 12 allowable trust deductions (cents) Share of credit for amounts withheld from foreign resident withholding (cents) Share of credit for tax paid by trustee (cents) Non-resident beneficiary ss98(3) assessable amount (cents) Non-resident beneficiary ss98(4) assessable amount (cents) Interposed entity name Interposed entity TFN or ABN 13 14 15 16 60000 BW BX BY BZ CA 12 Managed investment trust fund payments (cents) Amounts withheld from managed investment trust fund payments (cents) Share of National rental affordability scheme tax offset (cents) Primary production income (cents) of credit for tax withheld where ABN not quoted (cents) 13 14 15 16 Example AIIR spreadsheet file continued…… CB CC CD CE CF 12 Deductions relating to distribution of primary production income (cents) Deductions relating to distribution of non-primary production income (cents) Transferor trust income (cents) CFC income (cents) Net foreign rent (cents) 13 14