7.4 Run type – the run type of the data in the file. This field must be set to either T for test data or P for production data. This field must be set to P prior to lodging the file. 7.5 Financial year end date – the end date of the financial year to which all reports in the file relate. For example, if all reports in the file relate to the financial year 01/07/2015 to 30/06/2016, then report the Financial year end date field as 30062016. Only AIIRs for the same financial year should be supplied in the same file. AIIRs for different financial years should be supplied in separate files. Investment bodies must report income details for a normal financial year, that is, for the period 01 July to 30 June. Irrespective of whether an investment body is reporting in accordance with a normal financial year or a substituted accounting period (SAP), the date reported in this field must be the end of a normal financial year that is 3006CCYY. 7.6 Filler – for ATO use. This field must be blank filled. 7.7 Type of report – the report type of data being lodged. This field must be set to one of the following values: A – The file contains one or more original AIIRs. Original AIIR in standard or nil return format can be supplied in the same file. Do not supply replacement AIIR or AIIR containing corrected records in the same file as original AIIR (refer to section ). C – The file contains corrected account and investor records for a previously supplied AIIR. Do not supply original or replacement AIIR in the same file as AIIR containing corrected records (refer to section ). R – The file contains one or more AIIR to replace AIIR previously supplied. Replacement AIIR in standard or nil return format can be supplied in the same file. Do not supply original AIIR or AIIR containing corrected records in the same file as replacement AIIR to section ). N – The file contains nil return AIIR only (refer to section ). 7.8 ATO reporting specification version number – the version number of the specification used to produce the report. For reports produced using this specification, this field must be set to FINVAV11.0
If the non-resident investor for tax purposes changes their overseas country of residence during the financial year, report the most recent country. 7.204 Non-resident investor overseas country code – the country code for the overseas country address of the non-resident investor for tax purposes. This field is mandatory for investors for tax purposes. If a payment is made to a non-resident, the code applicable to the non-resident investor for tax purposes country of residence must be provided even if a non-resident withholding amount has not been deducted. A full list of country codes is available on the ATO website at If the non-resident investor for tax purposes changes their overseas country of residence during the financial year, report the most recent country code. If the Investor TFN = 888888888 or the non-resident tax withheld is greater than zero, then a country code must be provided. If non-resident tax is withheld in error on a resident’s account, a country code of OTH can be used. 7.205 Non-resident investor country of residence for tax purposes – the non-resident investor country of residence for tax purposes. 7.206 Date of change of residency status from non-resident to resident – the date the investor’s residency status changed from non-resident to resident. 7.207 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 blanks. 7.208 Record identifier – must be set to FILE-TOTAL. 7.209 Number of records – the sum total of all records in the file, including the following records: three Supplier data records Investment body identity data record(s) Software data record(s) Security level data record(s) Investment account data record(s) Supplementary income account data record(s) Farm management deposit account data record(s) Sale of securities data record(s) resident
2 Character position name Contents 1-3 Record length 850 4-11 Record identifier SOFTWARE 12-91 Software product type INHOUSE GBLAIIRVER 11.0 92-850 Filler blank fill 1 AMTs reported for a resident individual, Bruce Biggs Character position Field name Contents 1-3 Record length 850 4-11 Record identifier DACCOUNT 12-19 Sequence number of DACCOUNT record 00000005 20-44 Investment reference number 123456149 45-69 Account reference number AMIT 01 70-75 BSB number 123456 76-105 Branch location blank fill 106-305 Account name B BRIGGS 306-307 Number of investors in the account 01 308-309 Number of investor records provided 01 310-317 Date of payment 30062017 318-318 Type of investment 0 319-321 Type of payment AMT 322-323 Term of investment 00 324-335 TFN withholding tax deducted 000000000000 336-347 TFN withholding tax refunded 000000000000 348-359 Non-resident withholding amount deducted 000000000000 360-371 Filler blank fill 372-383 Cash or non-cash value of an investment related betting chance prize 000000000000 384-395 Interest 000000022500 396-407 Unfranked dividends not declared to be conduit foreign income 000000100000 408-419 Unfranked dividends declared to be conduit foreign income 000000000000 420-431 Franked dividends 000000700000 432-443 Franking credit 000000300000 444-455 Other taxable Australian income 000000010000
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 up amount 000000000000 528-539 Net capital gain 000000050000 540-551 Total current year capital gains 000000050000 552-563 Taxable foreign capital 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 allowable trust deductions 000000000000 660-671 Share 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 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 trust fund payments 000000000000 819-830 Exploration credits 000000000000 831-842 Listed investment company capital gain deduction 000000000000 843-850 Filler blank 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 fill 77-88 Transferor 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 cash distribution 000000000000 149-160 Interest exempt from withholding 000000000000 161-172 Capital Gains discount method – Taxable Australian property 000000000000 173-184 Capital Gains 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 of Foreign Resident Capital Gains Withholding Credits 000000000000 469-480 Share of Early Stage Investor tax offset 000000000000 481-492 of ESVCLP tax offset 000000000000 493-504 Royalties 000000000000 505-850 Filler blank fill
Character position name Contents 1-3 Record 850 4-7 Record identifier SLDR 8-12 Sequence number of SLDR record 00001 13-15 Security level action code CBA 16-23 Date 02082017 24-24 Identifier type (1) 1 25-35 Identifier (1) OTG2002AU 36-40 Identifier (1) cost base percentage 08200 41-41 Identifier type (2) 1 42-52 Identifier (2) CPE5008AU 53-57 Identifier (2) cost base percentage 01800 58-58 Identifier type (3) 0 59-69 Identifier (3) 0 70-74 Identifier (3) cost base percentage 00000 75-850 Filler blank fill Character position Field name Contents 1-3 Record length 850 4-11 Record identifier DSALESEC 12-13 Sequence number of the DSALESEC record 01 14-38 Investment reference number 123456789 39-63 Account reference number blank fill 64-64 Identifier type 3 65-75 Identifier CPE5008AU 76-78 Reporting transactions or CGT calculations TRN 79-81 Transaction reason code RWR 82-84 Transaction sub-type code DEM 85-97 Balance before transaction 0000000000000 98-105 Transaction date 02082017 106-113 Transaction reference TBASCOGE 114-114 Transaction impact code I 115-126 Quantity 000000000020 127-139 Price per security 0000001256985 140-152 Total payment to investor 0000000000000 153-155 Currency used to calculate AUD 156-168 Currency exchange rate used to calculate 0000001000000
DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 DACCOUNT 00000001 DINVESTOR 01 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 00001 SOFTWARE DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00003 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL If an investment body has a large number of corrected records to report to the ATO and cannot report them online, then they should contact the ATO at or phone 1800 072 681 (free call) for advice on how to supply this information. .