Annual investment income report (AIIR) specification v14.0.0

A draft electronic reporting specification (ERS) Annual Investment Income report (AIIR) version 14.0.0 has been released for comment from software developers and data suppliers to clarify information content before a final is published. Tracked and clean versions have been published for your information.  This specification is to be used in the development of software for the electronic lodgment of the AIIR for the 2025–26 and subsequent financial years.

Differences between version 13.0.3 and version 14.0.0

General key changes

• New fields have been added to AIIR to provide the granular data the Commissioner requires to assess the misuse tax under the build to rent (BTR) measure, or trace and assure 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

The following new fields have been added to the Supplementary Income account data record

• 9.142 – BTR entity or payment recipient
• 9.143 – ATO BTR development ID
• 9.144 – BTR excluded from NCMI – non primary production
• 9.145 – BTR excluded from NCMI capital gains
• 9.146 – Active BTR withholding

The following definitions have been updated and added

• 9.138 – Excluded from NCMI – Non-primary production - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
• 9.141 – Excluded from NCMI Capital Gains - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
• 9.49 – 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
• 9.76 – Non-resident withholding amount deducted - For what is excluded from NCMI amounts, see the Definition in the Definitions Table.
• 9.142 – BTR entity or payment recipient
• 9.143 – ATO BTR development ID
• 9.144 – BTR excluded from NCMI – non primary production
• 9.145 – BTR excluded from NCMI capital gains
• 9.146 – Active BTR withholding

Software developers and data suppliers are encouraged to provide feedback on this draft specification to our Digital Partnership Office at DPO@ato.gov.au by close of business 14 November 2025.