an investment body operating on a SAP and making payments to investors operating on S – the same SAP, and reporting payments in accordance with that SAP N the investment body does not operate on a SAP – 7.45 SAP year end date the substituted accounting period (SAP) year end date. – If the Reporting period indicator field = S then the SAP year end date must be reported. 7.46 Future reporting obligation the future reporting obligation of the investment body. – Does the investment body expect to have an obligation to lodge an AIIR in future years? This field must contain one of the following valid values: Y yes – N no – U uncertain – 7.47 the format of the report. This field must contain one of the Report format indicator – following valid values: N no obligation to report this financial year – S obligation to report this financial year. – 7.48 Investment body entity type code - identifies the type of entity of the investment body. This field must contain one of the following valid values: I Individual – C Company – P Partnership – T Trust – S Super fund – G Government organisation – O Other non-individual – 7.49 Investment body entity sub-type code identifies the sub-type of the trust. – If Investment body entity type code is this field must contain one of the following valid ‘T’ values: AMI Attribution Managed Investment Trust (AMIT) – IDP Investor directed portfolio service – NMT Managed investment trust that is not an AMIT – NOM Nominee bare trust other than an Investor directed portfolio service – – TOT Other trusts – If the Investor entity type field = C, G, I, O, P or S then this field must be blank filled. 7.50 Record identifier must be set to SOFTWARE. –
S – an investment body operating on a SAP and making payments to investors operating on the same SAP, and reporting payments in accordance with that SAP N – the investment body does not operate on a SAP 7.45 SAP year end date – the substituted accounting period (SAP) year end date. If the Reporting period indicator field = S then the SAP year end date must be reported. 7.46 Future reporting obligation – the future reporting obligation of the investment body. Does the investment body expect to have an obligation to lodge an AIIR in future years? This field must contain one of the following valid values: Y – yes N – no U – uncertain 7.47 Report format indicator – the format of the report. This field must contain one of the following valid values: N – no obligation to report this financial year S – obligation to report this financial year. 7.48 Investment body entity type code - identifies the type of entity of the investment body. This field must contain one of the following valid values: I – Individual C – Company P – Partnership T – Trust S – Super fund G – Government organisation O – Other non-individual 7.49 Investment body entity sub-type code – identifies the sub-type of the trust. If Investment body entity type code is ‘T’ this field must contain one of the following valid values: AMI – Attribution Managed Investment Trust (AMIT) IDP – Investor directed portfolio service NMT – Managed investment trust that is not an AMIT NOM – Nominee – bare trust other than an Investor directed portfolio service TOT – Other trusts If the Investor entity type field = C, G, I, O, P or S then this field must be blank filled. 7.50 Record identifier – must be set to SOFTWARE.
Annual_investment_income_report_(AIIR)_specification_clean_v11.0.0.docx