An or indicator will be displayed in 2016 which outlines whether the discount ‘Assessable’ ‘Gross’ amounts have been adjusted to exclude a period of overseas employment (Assessable), or is based on a full year regardless of a period of overseas employment (Gross). Software developers should consider whether an informational message for tax agents indicating a taxpayer is participating in an ESS would be beneficial. Employee Share Scheme data should be mapped as shown in the following table: SBR PIITR SBR PIITR SBR IITR ELS tag SBR IITR Alias Label alias assignment IITR919 ESS - Date N/A - not N/A N/A - not mapped on IITR information mapped on received IITR IITR920 Amendment N/A - not N/A N/A - not mapped on IITR Code mapped on IITR IITR921 Reporting N/A - not N/A N/A - not mapped on IITR Party Name mapped on IITR IITR922 Reporting N/A - not N/A N/A - not mapped on IITR Party ABN mapped on IITR IITR925 Reporting N/A - not N/A N/A - not mapped on IITR Party mapped on Employee IITR Identifier IITR927 SRN/HIN N/A - not N/A N/A - not mapped on IITR mapped on IITR IITR928 Plan N/A - not N/A N/A - not mapped on IITR Reference mapped on Number IITR IITR123 Discount IITR123 JEM Employee share schemes Taxed Up Discount from taxed upfront front Eligible schemes - eligible for Reduction reduction Amt IITR124 Discount IITR124 JEN Employee share schemes Taxed Upfront Discount from taxed upfront Not Eligible schemes - not eligible for Reduction reduction Amt IITR125 Discount IITR125 JEO Employee share schemes Deferral Discount from deferral Schemes Amt schemes IITR126 Assessable IITR126 JEP Employee schemes Discount Discount on ESS Interest Shares acquired pre 1 July 2009 Acquired Amt and time’ ‘cessation occurred during financial year IITR128 TFN Withheld IITR128 JEW Employee share schemes Amt TFN amounts withheld from discounts
An ‘Assessable’ or ‘Gross’ indicator will be displayed in 2016 which outlines whether the discount amounts have been adjusted to exclude a period of overseas employment (Assessable), or is based on a full year regardless of a period of overseas employment (Gross). Software developers should consider whether an informational message for tax agents indicating a taxpayer is participating in an ESS would be beneficial. Employee Share Scheme data should be mapped as shown in the following table: SBR PIITR Alias SBR PIITR Label SBR IITR alias assignment ELS tag SBR IITR IITR919 ESS - Date information received N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR920 Amendment Code N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR921 Reporting Party Name N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR922 Reporting Party ABN N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR925 Reporting Party Employee Identifier N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR927 SRN/HIN N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR928 Plan Reference Number N/A - not mapped on IITR N/A N/A - not mapped on IITR IITR123 Discount Taxed Up front Eligible Reduction Amt IITR123 JEM Employee share schemes Discount from taxed upfront schemes - eligible for reduction IITR124 Discount Taxed Upfront Not Eligible Reduction Amt IITR124 JEN Employee share schemes Discount from taxed upfront schemes - not eligible for reduction IITR125 Discount Deferral Schemes Amt IITR125 JEO Employee share schemes Discount from deferral schemes IITR126 Assessable Discount Shares Acquired Amt IITR126 JEP Employee schemes Discount on ESS Interest acquired pre 1 July 2009 and ‘cessation time’ occurred during financial year IITR128 TFN Withheld Amt IITR128 JEW Employee share schemes TFN amounts withheld from discounts