Annual investment income report (AIIR) specification v13.0.3

Tax Category
Investment bodies
Resource Type

A Final electronic reporting specification (ERS) Annual Investment Income report (AIIR) version 13.0.3 has been released. 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 Annual investment income report (AIIR) for the 2019–20 and subsequent financial years.

Differences between version 13.0.2 and version 13.0.3

General key changes

  • General wording changes to allow for consistency, update and clarify information and processes. Where the intent of the information content has not changed, the changes have not been tracked.

The following sections have been updated

  • Definitions added Corporate Collective Investment Vehicles (CCIV) and Global AIIR.
  • Section 2 Legal requirements Changes to include CCIV information.

The following definitions have been updated

  • 9.48 Investment body entity type code to include CCIV information with Trusts.
  • 9.103 – Interposed entity name – to include CCIV information.
  • 9.104 – Interposed entity TFN or ABN – to include CCIV information.

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