Character position Field length Field format Field type Field name Reference number 1-3 3 N M Record length (=850) 4-7 4 A M Record identifier (=SLDR) 7.52 8-12 5 N M Sequence number of SLDR record 7.53 13-15 3 A M Security action code 7.54 16-23 8 D M Date (DDMMCCYY) 7.55 24-24 1 N M Identifier type (1) 7.56 25-35 11 AN M Identifier (1) 7.57 36-40 5 N C Identifier (1) cost base percentage 7.58 41-41 1 N O Identifier type (2) 42-52 11 AN C Identifier (2) 53-57 5 N C Identifier (2) cost base percentage 58-58 1 N O Identifier type (3) 59-69 11 AN C Identifier (3) 70-74 5 N C Identifier (3) cost base percentage 75-850 776 AN S Filler Character position Field length Field format Field type Field name Reference number 1-3 3 N M Record length (=850) 4-11 8 AN M Record identifier (=DACCOUNT) 7.59 12-19 8 N M Sequence number of DACCOUNT record 7.60 20-44 25 AN M Investment reference number 7.61 45-69 25 AN O Account reference number 7.62 70-75 6 N C BSB number 7.63 76-105 30 AN O Branch location 7.64 106-305 200 AN M Account name 7.65 306-307 2 N M Number of investors in the account 7.66 308-309 2 N M Number of investor records provided 7.67 310-317 8 DT M Date of payment (DDMMCCYY) 7.68 318-318 1 AN M Type of investment 7.69 319-321 3 A M Type of payment 7.70 322-323 2 N C Term of investment 7.71 324-335 12 N C TFN withholding tax deducted 7.72 336-347 12 N C TFN withholding tax refunded 7.73
S – an investment body operating on a SAP and making payments to investors operating on the same SAP, and reporting payments in accordance with that SAP N – the investment body does not operate on a SAP 7.45 SAP year end date – the substituted accounting period (SAP) year end date. If the Reporting period indicator field = S then the SAP year end date must be reported. 7.46 Future reporting obligation – the future reporting obligation of the investment body. Does the investment body expect to have an obligation to lodge an AIIR in future years? This field must contain one of the following valid values: Y – yes N – no U – uncertain 7.47 Report format indicator – the format of the report. This field must contain one of the following valid values: N – no obligation to report this financial year S – obligation to report this financial year. 7.48 Investment body entity type code - identifies the type of entity of the investment body. This field must contain one of the following valid values: I – Individual C – Company P – Partnership T – Trust S – Super fund G – Government organisation O – Other non-individual 7.49 Investment body entity sub-type code – identifies the sub-type of the trust. If Investment body entity type code is ‘T’ this field must contain one of the following valid values: AMI – Attribution Managed Investment Trust (AMIT) IDP – Investor directed portfolio service NMT – Managed investment trust that is not an AMIT NOM – Nominee – bare trust other than an Investor directed portfolio service TOT – Other trusts If the Investor entity type field = C, G, I, O, P or S then this field must be blank filled. 7.50 Record identifier – must be set to SOFTWARE.
If the CGT concession amount or AMIT CGT gross up amount field is greater than zero then the Type of payment field must be set to AMT or UTD. 7.85 Net capital gain –this amount is the sum of the following fields: Capital gains discount method - Taxable Australian property (7.120) Capital gains discount method – Non-taxable Australia property (7.121) Capital gains other - Taxable Australian property (7.122) Capital gains other – Non-taxable Australian property (7.123) If the Net capital gain field is greater than zero then the Type of payment field must be set to AMT or UTD. 7.86 Total current year capital gains –this amount is greater than or equal to the sum of the following fields: Capital gains discount method - Taxable Australian property (grossed up amount) (7.120) Capital gains discount method – Non-taxable Australian property (grossed up amount) (7.121) Capital gains other – Taxable Australian property (7.122) Capital other – Non-Taxable Australian property (7.123) Do not include the CGT concession amount or AMIT CGT up amount in the calculation of the Total current year capital gains field. If the Total current year capital gains field is greater than zero then the Type of payment field must be set to AMT or UTD. 7.87 Taxable foreign capital gains – the foreign capital gain component that is deemed to be foreign income that is included in the distribution or is attributed (for AMITs), to the investment account. If the Taxable foreign capital field is greater than zero then the Type of payment field must be set to AMT or UTD. Although Australian and foreign source capital gains components have been included in the Capital gains discount method - Taxable Australian property, Capital gains discount method - Non-taxable Australian property and Capital gains other - Taxable Australian property and Capital gains other - Non-taxable Australian property fields (which correspond with the amounts declared at the capital gains label on the income tax return and with the amounts shown on the standard trust distribution statement for managed funds), there is a requirement to identify the Taxable foreign capital gains separately.
If the Transferor trust income field is greater than zero, then the Supplementary income payment type field must be AMT or UTD. 7.114 CFC income – the amount distributed, or attributed (for AMITs), to the Australian resident investment account, which is a share of any attributed foreign income from a Controlled foreign company (CFC). If the CFC income field is greater than zero, then the Supplementary income payment type field must be AMT or UTD. 7.115 Net foreign rent – the amount distributed, or attributed (for to the Australian resident investment account, which is a share of any Net foreign rent. The Net Foreign Rent is a component of the Assessable foreign source income field. If the amount reported in this field is greater than zero then include this amount as part of the amount reported at Assessable foreign source income field. If the Net foreign rent is greater than zero, then the Supplementary income payment type field must be AMT or UTD. 7.116 Unfranked distributions from trusts – the amount of unfranked distributions from trusts paid, credited or attributed (for AMITs), to the investment account. This will be less than or equal to the sum of the following fields: Unfranked dividends not declared to be conduit foreign income (7.77) Unfranked dividends declared to be conduit foreign income (7.78). This amount will equal the sum of Unfranked dividends not declared to be conduit foreign income and Unfranked dividends declared to be conduit foreign income unless an entity (excluding AMITs) chooses to calculate the unfranked component of a partially franked distribution. In these cases, the amount will be less than the sum of Unfranked dividends not declared to be conduit foreign income and Unfranked dividends declared to be conduit foreign income. Amounts reported in this must be used in the calculation for Non-primary production income. If the Unfranked distributions from trusts field is greater than zero, then the Supplementary income payment type field must be AMT or UTD. 7.117 Franked distributions from trusts – the amount of franked distributions received, or attributed (for AMITs), from a trust. Also include any share of franking credits referrable to the franked distribution.
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 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 – scrip 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 field is TRN, this field must be reported. 7.157 Balance before transaction – the number of securities held at the of the reporting period or before the current transaction is taken into account. If the Reporting transaction or CGT calculations 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
7.182 Sequence number of DINVESTOR record – the sequence number of: an Investor data record following an Investment account data record, an Investor data record following a Farm management deposit account data record, an Investor data record following a Supplementary income account data record, and an Investor data record following a Sale of securities data record. This sequence number relates to the position of the Investor data record in the file and not to the position of the investor record in the investment body’s system. Investment account data record example, if an investment body has four investors listed in their system and reports only the second and the fourth of the listed investors, the sequence numbers of the two reported Investor data records would be '01' and '02' respectively. Farm management deposit account data record example, when the investment body reports the investor, the Investor data record would be ‘01’. This sequence number will assist in identifying records with errors and in the linking of corrected Investor data records with original Investor data records. 7.183 Customer reference number – a separate number or code used to identify each investor in an account. For example, in a joint account, report the number or code for the joint account investor in this field. 7.184 Investor entity type – identifies the type of investor holding the account. This field must be set to one of the following values: C – corporation D – deceased G – government organisation I – individual O – other non-individual P – partnership S – super fund T – trust If the Type of payment field = FMD then the Investor entity type field must be set to D or I. If an account is held by one non-individual investor and the Investor entity type field = C, G, O, P, S, or T then the Number of investors in the account field must be reported as ‘01’, and only one non-individual Investor data record should be provided. 7.185 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.
564-575 Assessable foreign source income 000000000000 576-587 Other net foreign source income 000000000000 588-599 Foreign income tax offset 000000000000 600-611 Australian franking credits from a New Zealand franking company 000000000000 612-623 Net exempt income 000000000000 624-635 Tax-free amounts 000000000000 636-647 Tax-deferred amounts 000000000000 648-659 Other allowable trust deductions 000000000000 660-671 Share of credit for amounts withheld from foreign resident withholding 000000000000 672-683 of credit for tax paid by trustee 000000000000 684-695 Non-resident beneficiary ss98(3) or non-resident member ss276-105(2)(a) or (b) assessable amounts 000000000000 696-707 Non-resident beneficiary ss98(4) or non-resident member ss276-105(2)(c) assessable amounts 000000000000 708-783 Interposed entity name 000000000000 784-794 Interposed entity TFN or ABN 000000000000 795-806 Managed investment trust fund payments 000000000000 807-818 Amounts withheld from managed investment fund payments 000000000000 819-830 Exploration credits 000000000000 831-842 Listed investment company capital gain deduction 000000000000 843-850 Filler blank fill 1 Gordon (resident investor) - Investor 1 linked to Investment account data record 1. Character position Field name Contents 1-3 Record length 850 4-12 Record identifier DINVESTOR 13-14 Sequence number of DINVESTOR record 01 15-39 Investment reference number 123456789 40-64 Customer reference number CR123456789GM 65-65 Investor entity type I 66-74 Investor tax file number 245678123 75-85 Investor Australian business number 00000000000 86-105 Non-resident investor tax identification number blank fill 106-135 Individual investor surname MARCH 136-150 Individual investor first given name GORDON
456-467 Non-primary production income 000000132500 468-479 Deductions relating to non-primary production distributions 000000000000 480-515 Filler blank fill 516-527 CGT concession amount or AMIT CGT gross up amount 000000000000 528-539 Net capital gain 000000050000 540-551 Total current year capital gains 000000050000 552-563 Taxable foreign capital gains 000000000000 564-575 Assessable foreign source income 000000000000 576-587 Other net foreign source income 000000000000 588-599 Foreign income tax offset 000000000000 600-611 Australian franking credits from a New Zealand franking company 000000000000 612-623 Net exempt income 000000000000 624-635 Tax-free amounts 000000000000 636-647 Tax-deferred amounts 000000000000 648-659 Other allowable trust deductions 000000000000 660-671 of credit for amounts withheld from foreign resident withholding 000000000000 672-683 Share of credit for tax paid by trustee 000000000000 684-695 Non-resident beneficiary ss98(3) or non-resident member ss276-105(2)(a) or (b) assessable amounts 000000000000 696-707 Non-resident beneficiary ss98(4) or non-resident member assessable amounts 000000000000 708-783 Interposed entity name 000000000000 784-794 Interposed entity TFN or ABN 000000000000 795-806 Managed investment trust fund payments 000000000000 807-818 Amounts withheld from managed investment trust fund payments 000000000000 819-830 Exploration credits 000000000000 831-842 Listed investment company capital gain deduction 000000000000 843-850 Filler fill 1 Supplementary income reported for Bruce Biggs
Character position Field name Contents 1-3 Record length (=850) 850 4-11 Record identifier (=DACCSUPP) DACCSUPP 12-14 Supplementary income payment type AMT 15-16 Sequence number of DACCSUPP record 01 17-28 Share of National rental affordability scheme tax offset 000000000000 29-40 Primary production income 000000000000 41-52 Share of credit for tax withheld where ABN not quoted 000000000000 53-64 Deductions relating to distribution of primary production income 000000000000 65-76 Filler blank fill 77-88 Transferor trust income 000000000000 89-100 CFC income 000000000000 101-112 Net foreign rent 000000000000 113-124 Unfranked distributions from trusts 000000100000 125-136 Franked distributions from trusts 000001000000 137-148 Gross cash distribution 000000000000 149-160 Interest exempt from withholding 000000000000 161-172 Capital Gains discount method – Taxable Australian property 000000000000 173-184 Capital discount method – Non-Taxable Australian property 000000000000 185-196 Capital gains other – Taxable Australian property 000000050000 197-208 Capital gains other – Non-Taxable Australian property 000000000000 209-220 Non-assessable non-exempt amount 000000000000 221-232 AMIT cost base net amount – excess 000000000000 233-244 AMIT cost base net amount - shortfall 000000000000 245-256 Other income 000000000000 257-456 Name of AMIT class blank fill 457-468 Share of Foreign Resident Capital Gains Withholding Credits 000000000000 469-480 Share of Early Stage Investor tax offset 000000000000 481-492 Share of ESVCLP tax offset 000000000000 493-504 Royalties 000000000000 505-850 Filler blank fill
where only one lodgment in the file is replaced File 1 (original) 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 current file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 IDENTREGISTER2 ABC001 Blank IDENTREGISTER3 IDENTITY 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 2 (replacement) In this case, all of the AIIR in File 1 is replaced in File 2. Record Type of Report Supplier file reference of the current file Supplier file reference of file 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
Security data record (if any) – Sequence number of SLDR record field must be set to the sequence number of the Security level data record in the original file Investment account data record – Sequence number of DACCOUNT record field must be set to the sequence number of the Investment account data record in the original file Supplementary income account data record (if any) – Sequence number of DACCSUPP record field must be set to the sequence number of the Supplementary income account data record in the original file Farm management deposit account data record (if any) – Sequence number of DFMDACCT record must be set to the sequence number of the Farm management deposit account data record in the original file Sale of securities data record (if any) – Sequence number of DSALESEC record field must be set to the sequence number of the Sale of securities data record in the original file Investor data record – Sequence number of DINVESTOR record must be set to the sequence number of the Investor data record in the account in the original file. When supplying corrected records, the corrected account data record and all of the Investor data records associated with that account data record must be provided. Corrected AIIR records for one or more AIIR can be included in the one file. Original AIIR records or replacement AIIR records should not be included in the same file as the AIIR containing corrected records. EXAMPLE In the example below, File 1 contains the original data. File 2 contains only corrected records for: 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 IDENTREGISTER2 ABC001 IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000001
– 12.1 Record length – will be set to 394. 12.2 Record identifier – will be set to TFNIDENT. 12.3 Run type – identifies the information contained in the file as test or production data. This field will be set to either T for test data or P for production data. 12.4 Filler – for ATO use. This field will be blank filled. 12.5 Type of report – identifies the type of report data in the file. For AIIR corrected TFN and ABN data, this field will be set to A for AIIR. 12.6 ATO business line sending the return data – will be set to Australian Taxation Office – CIDC. 12.7 ATO contact telephone number – the telephone number of the ATO business line sending the data. 12.8 ATO contact facsimile number – the facsimile number of the ATO business line sending the data. 12.9 Filler – for ATO use. This field will be blank filled. 12.10 ATO file creation date – the date the return file was created by the ATO. 12.11 ATO file reference number – a number that uniquely identifies the return file. 12.12 ATO report specification version number – will be set to FINVAV11.0. 12.13 Supplier name – the name of the organisation that sent the AIIR file. 12.14 Supplier Australian business number (ABN) or withholding payer number (WPN) – the ABN or WPN of the supplier that sent the AIIR file. 12.15 Filler – for ATO use. This field will be blank filled. 12.16 Record identifier – will be set to IDENTITY. 12.17 Investment body name – the full name of the investment body that lodged the AIIR. 12.18 Investment body Australian business number (ABN) or withholding number (WPN) – the ABN or WPN of the investment body that lodged the AIIR.