IITR121 TFN amounts Y IITR121 TFN amounts withheld from withheld from dividends dividends IITR1116 Exploration credits Y IITR395 Other refundable tax offsets for companies IITR1130 Listed investment Y IITR147 Dividend deductions company capital gain deduction IITR1152* Possibly incorrect Not dividend income in applicable – prior year not mapped on IITR only) Table 8: Dividend data elements for apportioning *Refer to prior year section - Interest and/or Dividend Indicator for informational message requirements. Managed fund and foreign source income data apportioning follows a similar method to that used for bank interest and dividends. Data can be identified by its payment type (IITR853) UTD and AMT for managed funds and FSI for – foreign source income. The following elements are reportable for UTD and AMT only unless specified. following elements need to be apportioned for managed funds before assignment to the IITR: Context Instance SBR SBR PIITR Label IITR Alias RP.{MFSeqNum} IITR285 Non Primary Production Income Amount IITR243 Primary Production - Net income from trusts IITR246 Primary Production - Other deductions IITR265 Other Deductions Amount IITR259 Franked distributions from trusts IITR268 Credit Tax Withheld ABN Unquoted Amount IITR272 Credit Tax Paid By Trustee Amount IITR273 Credit Foreign Resident Withholding Amount IITR274 National Rental Affordability Scheme Tax Offset Amount IITR311 Net Capital Gains Amount IITR312 Total Current Year CG Amount IITR316 Controlled Foreign Company Income Amount IITR324 Net foreign rent IITR327 Other Foreign Income Amount IITR328 Australian franking credits from a NZ franking company
IITR121 TFN amounts withheld from dividends Y IITR121 TFN amounts withheld from dividends IITR1116 Exploration credits for companies Y IITR395 Other refundable tax offsets IITR1130 Listed investment company capital gain deduction Y IITR147 Dividend deductions IITR1152* Possibly incorrect dividend income in prior year Not applicable – not mapped on IITR only) Table 8: Dividend data elements for apportioning *Refer to prior year section - Interest and/or Dividend Indicator for informational message requirements. Managed fund and foreign source income data apportioning follows a similar method to that used for bank interest and dividends. Data can be identified by its payment type (IITR853) – UTD and AMT for managed funds and FSI for foreign source income. The following elements are reportable for UTD and AMT only unless specified. following elements need to be apportioned for managed funds before assignment to the IITR: Context Instance SBR IITR Alias SBR PIITR Label RP.{MFSeqNum} IITR285 Non Primary Production Income Amount IITR243 Primary Production - Net income from trusts IITR246 Primary Production - Other deductions IITR265 Other Deductions Amount IITR259 Franked distributions from trusts IITR268 Credit Tax Withheld ABN Unquoted Amount IITR272 Credit Tax Paid By Trustee Amount IITR273 Credit Foreign Resident Withholding Amount IITR274 National Rental Affordability Scheme Tax Offset Amount IITR311 Net Capital Gains Amount IITR312 Total Current Year CG Amount IITR316 Controlled Foreign Company Income Amount IITR324 Net foreign rent IITR327 Other Foreign Income Amount IITR328 Australian franking credits from a NZ franking company
ATO-PIITR-0005.2018-Business-Implementation-Guide.docx-v1.3.docx