173-184 12 N C Capital Gains discount method – Non-Taxable Australian property 7.121 185-196 12 N C Capital gains other – Taxable Australian property 7.122 197-208 12 N C Capital gains other – Non-Taxable Australian property 7.123 209-220 12 N C Non-assessable non-exempt amount 7.124 221-232 12 N C AMIT cost base net amount – excess 7.125 233-244 12 N C AMIT cost base net amount – shortfall 7.126 245-256 12 N C Other income 7.127 257-456 200 AN C Name of AMIT class 7.128 457-468 12 N C Share of Foreign Resident Capital Gains Withholding credits 7.129 469-480 12 N C of Early Stage Investor tax offset 7.130 481-492 12 N C Share of ESVCLP tax offset 7.131 493-504 12 N C Royalties 7.132 505-850 346 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 (=DFMDACCT) 7.133 12-19 8 N M Sequence number of DFMDACCT record 7.134 20 -21 2 N M Sequence number of multiple DFMDACCT records 7.135 22-46 25 AN M Investment reference number 47-71 25 AN O Account reference number 72-77 6 N C BSB number 78-107 30 AN O Branch location 108-307 200 AN M Account name 308-332 25 AN M Personal identification number (PIN) 7.136 333-336 4 N M ANZSIC code 7.137 337-344 8 DT C Date of payment (DDMMCCYY) 345-345 1 AN C Type of investment 346-348 3 A C Type of payment 349-360 12 N C Interest 361-372 12 N C TFN withholding tax deducted 373-384 12 N C TFN withholding tax refunded 385-396 12 N C Amount of deductible deposit 7.138 397-404 8 DT C Date of deductible deposit (DDMMCCYY) 7.139
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 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 must contain one of the following valid values: I – Individual C – Company P – Partnership T – Trust S – Super fund G – Government organisation O – non-individual 7.49 Investment body entity sub-type code – identifies the sub-type of the If Investment body entity type code is ‘T’ this field must contain one of the following valid values: AMI – Attribution Managed Investment (AMIT) IDP – Investor directed portfolio service NMT – Managed investment that is not an AMIT NOM – Nominee – bare trust other than an Investor directed portfolio service TOT – Other trusts If the Investment body entity type code = C, G, I, O, P or S then this field must be blank filled. 7.50 Record identifier – must be set to SOFTWARE. 7.51 Software product type – the registered name of the software product and the version (if applicable) used to compile this report.
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 7.156 Transaction sub-type code – identifies the sub-type of the transaction reason code. Where the Transaction reason code field is ALP – allotment – partially paid, this field must contain one of the following valid values: BSD – bonus securities treated as a dividend BSN – bonus securities not treated as a dividend IPO – float/IPO PAR – generic partially paid allotment Where the Transaction reason code field is reported as ALT – allotment, this field must contain one of the following valid values: BSD – bonus securities treated as a dividend BSN – bonus securities not treated as a dividend CON – conversion DRP – dividend reinvestment plan EXC – rights/Option exercise INV – investment (buy) IPO – float/IPO Allotments resulting from employee share schemes will be captured through the Employee share scheme annual report. Where the Transaction reason code field is reported as DVS – divestment, this field must contain one of the following valid values: CAA – cancellation – arms length CNA – cancellation – not arms length DNP – disposal with incomplete purchase information (for CGT summary reporting only) FOR – forfeiture LQN – liquidation OBB – off market buy back WDL – withdrawal (sale or transfer) Where the Transaction reason code field is reported as INF – information statement, this field must contain one of the following valid values: CAP – call paid SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership
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 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 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 00001 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 total data record If the return data file contains corrected TFN or ABN records for more than one investment body, the 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