(INB) There are two types of INB payment summaries that could be returned in 2016 pre-fill data. Depending on the taxpayer’s circumstances, the INB payment summary element PAYGW - Income Type DINB (IITR828) could be populated with either: ‘005’ – Salary and Wages ‘006’ – Non-Superannuation pension or annuity payments The 005 – Salary and Wages INB payment summary data should be mapped as shown in the following table: SBR PIITR Alias SBR Label SBR IITR alias assignment ELS tag SBR IITR label IITR62 PAYGW - Gross Payment IITR62 AQE Gross income IITR61 - Tax Withheld IITR61 AQB Tax withheld IITR65 - Total Allowance IITR65 ADX Amount of allowances, earnings, tips, director's fees, etc IITR817 - Reportable Fringe Benefits IITR200 FLO Total reportable fringe benefits amount IITR818 PAYGW - Reportable Employer Super Contributions IITR201 JDW Reportable employer superannuation contributions IITR819 PAYGW - CDEP Payment IITR86 ACY Australian Government allowances and payments like Newstart, youth allowance and austudy payment IITR820 PAYGW - Lump Sum A IITR68 AED Lump sum for unused leave after 15/08/78 IITR821 PAYGW - Lump Sum B IITR71 AEF Lump sum for unused leave before 16/08/78 Note: only 5% of the PIITR PAYGW – Lump Sum B amount is assigned on the IITR IITR822 PAYGW - Lump Sum D N/A – not mapped to IITR (informational only) N/A N/A – not mapped to IITR (informational only) IITR823 PAYGW - Lump Sum E IITR348 CZD Other income type - Category 1 - Amount IITR69 - Lump Sum A Type IITR69 HDZ Lump sum payment type code box IITR824 PAYGW - Union / Professional Association Fees IITR141 AMD Other work related expenses
IITR825 PAYGW - Workplace Giving IITR148 AGI Gifts or donations IITR330 PAYGW - Exempt Foreign Employment Income IITR330 AWH Exempt foreign employment income IITR203 JDY Target foreign income IITR826 PAYGW - Deductible amount of UPP of the annuity N/A – not populated for Salary and payment summaries N/A N/A IITR827 PAYGW - Other Income N/A – not mapped on IITR (informational only) N/A N/A – not mapped on IITR (informational only) IITR828 PAYGW - Income Type DINB (will contain value ‘005’) N/A – not mapped on IITR (informational only) N/A N/A – not mapped on IITR (informational only) Table : Salary and Wages payment summary mapping on IITR The 006 – Non-Superannuation pension or annuity payments INB payment summary data should be mapped as shown in the following table: SBR Alias SBR PIITR Label SBR IITR alias assignment ELS tag SBR IITR label IITR62 PAYGW - Gross Payment IITR92 – once rule applied IOT Rule: PIITR element PAYGW - Gross Payment (IITR62) amount minus PIITR element PAYGW - Deductible amount of UPP of the annuity (IITR826) amount Equals Australian annuities and superannuation income streams Taxable component "Taxed element" amount (IITR92 / ELS tag: IOT) IITR61 PAYGW - Tax Withheld IITR91 ADB Australian annuities and superannuation income stream tax withheld IITR65 PAYGW - Total Allowance N/A – not returned on a pension or N/A N/A
annuity payment summary IITR824 - Union / Professional Association Fees N/A – not returned on a pension or annuity payment summary N/A N/A IITR825 PAYGW - Workplace Giving N/A – not returned on a pension or annuity payment summary N/A N/A IITR330 PAYGW - Exempt Foreign Employment Income N/A – not returned on a pension or annuity payment summary N/A N/A IITR826 - Deductible amount of UPP of the annuity N/A – amount used to determine Gross payment amount assigned to AASIS taxable component N/A (Info Only) IITR827 PAYGW - Other Income N/A – not returned on a pension or annuity payment summary N/A N/A IITR828 PAYGW - Income Type DINB (will contain value ‘006’) N/A – not mapped on IITR (informational only) N/A N/A – not mapped on IITR (informational only) Table : Non-superannuation pension or annuity payment summary mapping on IITR (ETP) Employment termination payment summary data should be mapped as shown in the following table: SBR PIITR Alias SBR PIITR Label SBR IITR alias assignment ELS tag SBR IITR label IITR73 – Date of payment IITR73 IOV + ITW (merged in XBRL) ETP Date of Payment IITR76 ETP Payment Code IITR76 IQS + KDF (merged in XBRL) ETP Code superannuation superannuation superannuation superannuation
IITR75 PAYGW - component IITR75 IQR + IRV (merged in XBRL) ETP Taxable component IITR832 PAYGW - N/A – not mapped to IITR N/A N/A – not mapped to IITR IITR74 PAYGW - Tax Withheld IITR74 IPN + ISB (merged in XBRL) ETP Tax withheld amount : ETP payment summary mapping on IITR (AASIS/PEN) Superannuation income stream payment summary data should be mapped as shown in the following table: SBR Alias SBR PIITR Label SBR IITR alias assignment ELS tag SBR IITR label IITR92 PAYGW - IITR92 IOT Australian annuities and income streams Taxable component "Taxed element" IITR93 - IITR93 IQV Australian annuities and income streams Taxable component "Untaxed element" IITR94 - IITR94 IQW Australian annuities and income streams Lump sum in arrears "Taxed element" IITR95 PAYGW - IITR95 ISX Australian annuities and income streams Lump sum in arrears "Untaxed element" IITR833 PAYGW - N/A – not mapped on IITR N/A N/A – not mapped on IITR IITR166 PAYGW - SPN-Tax offset amount IITR166 ATE Australian income stream IITR834 PAYGW - N/A – not mapped on IITR N/A N/A – not mapped on IITR IITR91 PAYGW - Tax Withheld IITR91 ADB Australian annuities and income stream tax withheld Table : AASIS/PEN payment summary mapping on IITR
SBR PIITR Alias SBR PIITR Label SBR IITR alias assignment ELS tag SBR IITR label IITR320 FEI - Gross Payment IITR320 AQE / JEY Net foreign employment income - payment summary IITR331 IITR331 AWJ Foreign income tax offset IITR836 - Tax-Withheld IITR836 PAYGW-FEI-Australian - Tax-Withheld IITR837 PAYGW - Reportable Fringe Benefits IITR837 FLO reportable fringe benefits amount IITR838 - Reportable Employer Super Contributions IITR838 JDW Reportable employer superannuation contributions IITR839 PAYGW - Lump Sum A IITR839 AED Lump sum for unused leave after 15/08/78 IITR842 - Lump Sum A Type IITR842 HDZ Lump sum payment type code box IITR840 PAYGW - Lump Sum D N/A – not mapped to IITR (informational only) N/A N/A – not mapped to IITR (informational only) IITR841 PAYGW - Lump Sum E IITR841 CZD Other income type - Category 1 - Amount IITR824 PAYGW - Union / Professional Association Fees IITR824 AMD Other work related expenses IITR825 PAYGW - Workplace Giving IITR825 AGI Gifts or donations Table : PAYGW - FEI income and tax withheld amount IITR label assignment (PSI) PSI payment summary data should be mapped as shown in the following table: SBR PIITR Alias SBR Label SBR IITR alias assignment ELS tag SBR IITR PSS31 Gross payment for Attributed Personal Services Income PSS31 FZF Gross payment for Attributed Personal Services Income IPSS32 Tax withheld from attributed IPSS32 GEZ Tax withheld from attributed personal services income