(SLS) Superannuation lump sum payment summary data should be mapped as shown in the following table: SBR IITR SBR PIITR Alias SBR PIITR Label SBR IITR label assignment IITR102 PAYGW - SLS- IITR102 Australian lump sum death benefit was payments - benefit was made to made to a a non-dependant IITR951 PAYGW - SLS- Not applicable not – death benefit type mapped on IITR IITR99 PAYGW - IITR99 Australian lump sum payments Taxable component "Taxed element" IITR100 PAYGW - IITR100 Australian lump sum payments Taxable component "Untaxed element" IITR234 PAYGW - Not applicable not – mapped on IITR IITR97 PAYGW - Date of IITR97 Australian superannuation lump sum payment payments "Date of payment" IITR98 PAYGW - Tax IITR98 Australian superannuation lump sum Withheld payments "Tax withheld amount" Table 17: SLS payment summary mapping on IITR A taxpayer aged 60 years or more does not have the taxed element of a superannuation lump sum payment received after their 60th birthday included as part of their taxable income. A message could be displayed in a BMS where a SLS record is returned and the taxpayer is aged 60 or more (their birthdate is on or before 1 July 1955) and receives a SLS payment with a taxed element and untaxed element: client is aged 60 years or over. The taxed element amounts are non-assessable, “Your income. Your client does not have to declare this income in their tax return.” (FEI) Foreign employment income payment summary data should be mapped as shown in the following table: SBR PIITR SBR IITR alias SBR PIITR Label SBR IITR label Alias assignment IITR320 FEI - Gross Payment IITR62/IITR329 income/ Net foreign employment income - payment summary IITR331 IITR331 Foreign income tax offset IITR836 - Tax-Withheld IITR61 Tax withheld IITR837 PAYGW - Reportable Fringe IITR490 (Yes) Total reportable fringe benefits Benefits IITR491 (No) amount from employers exempt under section 57A of the FBTAA 1986
(SLS) Superannuation lump sum payment summary data should be mapped as shown in the following table: SBR PIITR Alias SBR PIITR Label SBR IITR assignment SBR IITR label IITR102 PAYGW - SLS- death benefit was made to a IITR102 Australian lump sum payments - benefit was made to a non-dependant IITR951 PAYGW - SLS- death benefit type Not applicable – not mapped on IITR IITR99 PAYGW - IITR99 Australian lump sum payments Taxable component "Taxed element" IITR100 PAYGW - IITR100 Australian lump sum payments Taxable component "Untaxed element" IITR234 PAYGW - Not applicable – not mapped on IITR IITR97 PAYGW - Date of payment IITR97 Australian superannuation lump sum payments "Date of payment" IITR98 PAYGW - Tax Withheld IITR98 Australian superannuation lump sum payments "Tax withheld amount" Table 17: SLS payment summary mapping on IITR A taxpayer aged 60 years or more does not have the taxed element of a superannuation lump sum payment received after their 60th birthday included as part of their taxable income. A message could be displayed in a BMS where a SLS record is returned and the taxpayer is aged 60 or more (their birthdate is on or before 1 July 1955) and receives a SLS payment with a taxed element and untaxed element: “Your client is aged 60 years or over. The taxed element amounts are non-assessable, income. Your client does not have to declare this income in their tax return.” (FEI) Foreign employment income payment summary data should be mapped as shown in the following table: SBR PIITR Alias SBR PIITR Label SBR IITR alias assignment SBR IITR label IITR320 FEI - Gross Payment IITR62/IITR329 income/ Net foreign employment income - payment summary IITR331 IITR331 Foreign income tax offset IITR836 - Tax-Withheld IITR61 Tax withheld IITR837 PAYGW - Reportable Fringe Benefits IITR490 (Yes) IITR491 (No) Total reportable fringe benefits amount from employers exempt under section 57A of the FBTAA 1986