6 To assist with the easy identification of USM files, it is recommended that it be given a meaningful name, for example USMMEM, and must only contain characters from the range 0-9, space, apostrophe, hyphen and full stop. CR, LF and EOF markers The ATO prefers data to be supplied without carriage-return (CR), linefeed (LF) or end-of-file (EOF) markers. However if characters cannot be removed, the following rules apply: (if supplied) EOF (a) one and only one EOF character is to be supplied and must be the last character on the file. (b) if CR/LF characters are used, one EOF character may also be supplied as the last character on the file. In this case, the last three characters on the file will be CR/LF/EOF (in that order). CR/LF (if supplied) (c) if CR/LF characters are supplied, they must always together as a coupled pair and be at the end of each record, or (d) the CR/LF coupled pair of characters may occur on the last record as the last two characters only. In this case, all preceding records must not have CR/LF characters. A special case can occur if only one coupled pair CR/LF is used in conjunction with an EOF character where the last three characters will be CR/LF/EOF (see (b) above). CR/LF and EOF characters are not part of the data supplied and, if used, must be additional characters to the record length. Record length (character position 1-3) in all records must be 996. A simple check can be used to ensure that the record length of a fixed length file is correct. The length of the file supplied to the ATO must be a multiple of the fixed record length. For example, for files that do not contain CR/LF at the end of each record. File record length is 996 characters Length of the file = 74,700 74,700 / 996 = 75 and 0 remainder Therefore the file is OK If length of the file = 8,000 8,000 / 996 = 8 and 32 remainder Therefore, there is an error in the file
6 To assist with the easy identification of USM files, it is recommended that it be given a meaningful name, for example USMMEM, and must only contain characters from the range 0-9, space, apostrophe, hyphen and full stop. CR, LF and EOF markers The ATO prefers data to be supplied without carriage-return (CR), linefeed (LF) or end-of-file (EOF) markers. However if characters cannot be removed, the following rules apply: EOF (if supplied) (a) one and only one EOF character is to be supplied and must be the last character on the file. (b) if CR/LF characters are used, one EOF character may also be supplied as the last character on the file. In this case, the last three characters on the file will be CR/LF/EOF (in that order). CR/LF (if supplied) (c) if CR/LF characters are supplied, they must always together as a coupled pair and be at the end of each record, or (d) the CR/LF coupled pair of characters may occur on the last record as the last two characters only. In this case, all preceding records must not have CR/LF characters. A special case can occur if only one coupled pair CR/LF is used in conjunction with an EOF character where the last three characters will be CR/LF/EOF (see (b) above). CR/LF and EOF characters are not part of the data supplied and, if used, must be additional characters to the record length. Record length (character position 1-3) in all records must be 996. A simple check can be used to ensure that the record length of a fixed length file is correct. The length of the file supplied to the ATO must be a multiple of the fixed record length. For example, for files that do not contain CR/LF at the end of each record. File record length is 996 characters Length of the file = 74,700 74,700 / 996 = 75 and 0 remainder Therefore the file is OK If length of the file = 8,000 8,000 / 996 = 8 and 32 remainder Therefore, there is an error in the file
USM_statement_final_clean_v5.1.0.docx