A draft Annual investment income report (AIIR) PC spreadsheet format version 8.0.0 has been released for comment from software developers and data suppliers to clarify information content before a final is published.
This specification contains the data requirements for the 2025–26 and subsequent financial years. Only version 8.0.0 will be accepted for the 2026 and subsequent financial years.
The AIIR spreadsheet template version 8.0.0 will be published soon.
Differences between Version 7.0.3 and Version 8.0.0
General key changes
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New fields are being added to AIIR to provide the granular data the Commissioner requires to assess the misuse tax, or trace and assure Build to rent (BTR) development eligible fund payments to their exit point from Australia.
The following sections have been updated
- Acronyms added Build to rent (BTR)
- Definitions added Build to rent (BTR) and updated Excluded from NCMI amounts
- Section 1 Introduction Changes to improve the logical flow
- Section 5 Record specifications
- Section 6 Data cell definitions and validation rules
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Section 7 Example of a standard AIIR spreadsheet file
The following new fields have been added
- 6.138 BTR entity or payment recipient
- 6.139 ATO BTR development ID
- 6.140 BTR excluded from NCMI – non primary production
- 6.141 BTR excluded from NCMI capital gains
- 6.142 Active BTR withholding
The following definitions have been updated
- 6.28 Investment body entity sub-type code - added CSF – Attribution CCIV sub fund trust and NCF – CCIV sub fund trust that is not an Attribution CCIV sub-fund trust
- 6.75 Non-resident withholding amount deducted - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
- 6.134 Excluded from NCMI – Non-primary production - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
- 6.136 Excluded from NCMI Capital Gains - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
For further information email ato-dmi@ato.gov.au.