Version
4.0.2
Original Published Date
Tax Category
Investment bodies
Resource Type
Specifications
Description
A new FINAL electronic reporting specification Annual investment income report (AIIR) PC spreadsheet format version 4.0.2 has been released. A tracked and clean version has been published for your information.
Changes have been made to allow exploration credits, directly distributed by a greenfields mineral explorer, to be reported in the AIIR using existing fields (Date of payment, Type of payment and Foreign income tax offset) for the 2015-16 reporting period only.
Changes to data records, values and definitions
- 7.62 Date of payment field – An alert box has been added for reporting Exploration credits directly distributed by a greenfields mineral explorer.
- 7.64 Type of payment field – An alert box has been added for reporting Exploration credits directly distributed by a greenfields mineral explorer.
- 7.88 Foreign income tax offset field - An alert box has been added for reporting Exploration credits directly distributed by a greenfields mineral explorer.
Annual investment income report (AIIR) spreadsheet template
The AIIR spreadsheet template v4.0.2 is included below in Resource Attachments.