If the is greater than zero then the Share of early stage investor tax offset Type of Payment must be set to AMT or UTD. 6.127 - Share of Early Stage Venture Capital Limited Share of ESVCLP tax offset Partnership (ESVCLP) offset distributed or attributed (for AMITs) to the investment account. If the Share of ESVCLP tax offset is greater than zero then the Type of Payment must be set to AMT or UTD. 6.128 Royalties the amount of royalties paid, credited or attributed (for to the – investment account. If the Royalties is greater than zero the Type of Payment must be set to AMT or UTD. 6.129 Reporting transactions or CGT calculations the method of reporting in the Sale of – securities data record, that is, transaction data or CGT summary information. This must contain one of the following valid values: CGT CGT summary information – TRN Transaction data – The ATO’s preference is to receive transaction data. However trustees and fund managers can elect to either report all transaction information using the TRN s or report summary information when the investment is transferred or sold using the CGT s. It is up to the reporter to choose the method for reporting for each client of each investment. Where TRN reporting is initially used, the reporter can change to reporting using CGT summary information at anytime. 6.130 Transaction reason code identifies the reason for the transaction. – This must contain one of the following valid values: ALP allotment - partially paid – ALT allotment – DVS divestment – INF information statement – INP information statement with incomplete purchase information – RNR restructures with no rollover available – RWR restructures with rollover available – TDP tax deferred payment – 6.131 Transaction sub-type code identifies the sub-type of the transaction reason code. –
If the Share of early stage investor tax offset is greater than zero then the Type of Payment must be set to AMT or UTD. 6.127 Share of ESVCLP tax offset - Share of Early Stage Venture Capital Limited Partnership (ESVCLP) offset distributed or attributed (for AMITs) to the investment account. If the Share of ESVCLP tax offset is greater than zero then the Type of Payment must be set to AMT or UTD. 6.128 Royalties – the amount of royalties paid, credited or attributed (for to the investment account. If the Royalties is greater than zero the Type of Payment must be set to AMT or UTD. 6.129 Reporting transactions or CGT calculations – the method of reporting in the Sale of securities data record, that is, transaction data or CGT summary information. This must contain one of the following valid values: CGT – CGT summary information TRN – Transaction data The ATO’s preference is to receive transaction data. However trustees and fund managers can elect to either report all transaction information using the TRN s or report summary information when the investment is transferred or sold using the CGT s. It is up to the reporter to choose the method for reporting for each client of each investment. Where TRN reporting is initially used, the reporter can change to reporting using CGT summary information at anytime. 6.130 Transaction reason code – identifies the reason for the transaction. This must contain one of the following valid values: ALP – allotment - partially paid ALT – allotment DVS – divestment INF – information statement INP – information statement with incomplete purchase information RNR – restructures with no rollover available RWR – restructures with rollover available TDP – tax deferred payment 6.131 Transaction sub-type code – identifies the sub-type of the transaction reason code.
AIIR_PC_spreadsheet_format_final_tracked_v6.0.0.docx