Reference Field name Content number 7.138 Investor tax file number 123456784 7.147 Australian address line 1 C/- ELISE ERIKSEN – 7.147 Australian address line 2 11/21 CARPATHIA AVENUE – 7.148 Australian suburb, town or locality CITY BEACH 7.149 Australian state or territory WA 7.150 Australian postcode 6015 Date of change of residency status from resident to non-resident 7.151 00000000 (DDMMCCYY) Blank fill 7.152 Overseas address line 1 – Blank fill 7.152 Overseas address line 2 – 7.153 Overseas suburb, town or locality Blank fill 7.154 Overseas state or province Blank fill Blank fill 7.155 Overseas postal code Blank fill 7.156 Overseas country 7.157 Non-resident investor overseas country code Blank fill 7.158 Non-resident investor country of residence for tax purposes Blank fill 7.159 Date of change of residency status from non-resident to resident 03032015 9 When an individual investor has died during the reporting period, it is important that the correct account changes are reported and that reporting for an individual or individuals (where the account was jointly held) is adjusted to reflect the income that belongs to the account holders during the year of income. The income paid or credited up to the date of death and after the date of death should be reported in the proportions according to the ownership of the account at the date the payment is made or credited. For example, as at the date of death, ownership of the investment account is treated investor’s as follows for: – individual account holders ownership reverts to the deceased estate joint account holders held as joint tenants, the ownership is extinguished and ownership is deceased’s passed to the surviving account holder held as tenants in common, the share reverts to the estate. deceased’s deceased’s There is no requirement to apportion income that has not been paid or credited prior to the date of death. After notification of the date of death, the following Investor data record reporting requirements apply: Income paid or credited before date of death individual account –
Reference number Field name Content 7.138 Investor tax file number 123456784 7.147 Australian address – line 1 C/- ELISE ERIKSEN 7.147 Australian address – line 2 11/21 CARPATHIA AVENUE 7.148 Australian suburb, town or locality CITY BEACH 7.149 Australian state or territory WA 7.150 Australian postcode 6015 7.151 Date of change of residency status from resident to non-resident (DDMMCCYY) 00000000 7.152 Overseas address – line 1 Blank fill 7.152 Overseas address – line 2 Blank fill 7.153 Overseas suburb, town or locality Blank fill 7.154 Overseas state or province Blank fill 7.155 Overseas postal code Blank fill 7.156 Overseas country Blank fill 7.157 Non-resident investor overseas country code Blank fill 7.158 Non-resident investor country of residence for tax purposes Blank fill 7.159 Date of change of residency status from non-resident to resident 03032015 9 When an individual investor has died during the reporting period, it is important that the correct account changes are reported and that reporting for an individual or individuals (where the account was jointly held) is adjusted to reflect the income that belongs to the account holders during the year of income. The income paid or credited up to the date of death and after the date of death should be reported in the proportions according to the ownership of the account at the date the payment is made or credited. For example, as at the date of death, ownership of the investor’s investment account is treated as follows – for: individual account holders ownership reverts to the deceased estate joint account holders held as joint tenants, the deceased’s ownership is extinguished and ownership is passed to the surviving account holder held as tenants in common, the deceased’s share reverts to the deceased’s estate. There is no requirement to apportion income that has not been paid or credited prior to the date of death. After notification of the date of death, the following Investor data record reporting requirements apply: Income paid or credited before date of death – individual account
FINAL_AIIR_Companion_Guide_20151019_v2.docx