1 This specification contains the data requirements for the 2016-17 and 2017-18 financial year onwards. Investment bodies that do not meet the criteria below may continue to report using AIIR version 10.0.2 for the 2016-17 financial year onwards. 2016-17 financial year Investment bodies are required to report using version 11.0. if they are an Attribution Managed Investment Trust (AMIT) or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016. 2017-18 financial year onwards Investment bodies are required to report using version 11.0. if they are an AMIT or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016, or Reporting on transactions about shares and units in unit trusts. This specification is to be used by: commercial software developers investment bodies developing software and service providers developing software in-house. This specification is to be used for an AIIR lodged through the Australian Taxation Office (ATO) Portals. This specification should be used in conjunction with the Annual investment income report (AIIR) companion guide which provides additional information regarding investment income
1 This specification contains the data requirements for the 2016-17 and 2017-18 financial year onwards. Investment bodies that do not meet the criteria below may continue to report using AIIR version 10.0.2 for the 2016-17 financial year onwards. 2016-17 financial year Investment bodies are required to report using version 11.0. if they are an Attribution Managed Investment Trust (AMIT) or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016. 2017-18 financial year onwards Investment bodies are required to report using version 11.0. if they are an AMIT or: Reporting exploration credits, Reporting distributions containing exploration credits, credit for amounts withheld from foreign resident capital gains withholding payments, early stage investor tax offsets or early stage venture capital limited partnership tax offsets, or Farm management deposit providers who offer a loan offset account facility to their FMD owners from 1 July 2016, or Reporting on transactions about shares and units in unit trusts. This specification is to be used by: commercial software developers investment bodies developing software and service providers developing software in-house. This specification is to be used for an AIIR lodged through the Australian Taxation Office (ATO) Portals. This specification should be used in conjunction with the Annual investment income report (AIIR) companion guide which provides additional information regarding investment income
Annual_Investment_Income_Report_%28AIIR%29_specification_Final_tracked_v11.0.1.docx