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 cell is greater than zero then the cell must Share of ESVCLP tax offset Type of Payment be set to AMT or UTD. 6.128 Royalties the amount of royalties paid, credited or attributed (for AMITs) to the – investment account. If the Royalties cell is greater than zero the Type of Payment cell 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 cell 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 cells or report summary information when the investment is transferred or sold using the CGT cells. 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. If any of the cells in the Sale of securities data record are not blank then this cell must be reported. 6.130 Transaction reason code identifies the reason for the transaction. – This cell 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 – If any of the cells in the Sale of securities data record are not blank then this cell must be reported. 6.131 Transaction sub-type code identifies the sub-type of the transaction reason code. –
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 cell is greater than zero then the Type of Payment cell must be set to AMT or UTD. 6.128 Royalties – the amount of royalties paid, credited or attributed (for AMITs) to the investment account. If the Royalties cell is greater than zero the Type of Payment cell 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 cell 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 cells or report summary information when the investment is transferred or sold using the CGT cells. 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. If any of the cells in the Sale of securities data record are not blank then this cell must be reported. 6.130 Transaction reason code – identifies the reason for the transaction. This cell 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 If any of the cells in the Sale of securities data record are not blank then this cell must be reported. 6.131 Transaction sub-type code – identifies the sub-type of the transaction reason code.
AIIR_PC_spreadsheet_format_final_clean_v6.0.0.docx