A final electronic reporting specification Annual investment income report (AIIR) PC spreadsheet format version 5.0.0 has been released. A tracked and clean version of the changes have been published for your information.
This specification contains the data requirements for the 2016-17 and subsequent financial years, and also contains the data requirements to report on the transfers of shares or units in unit trusts for the 2017-18 and subsequent financial years.
Both version 4.0.2 and version 5.0.0 of the AIIR are available to reporters. Investment bodies are required to report using version version 5.0.0 if they are an Attribution Managed Investment Trust (AMIT) or 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.
A brief overview of the differences between version 4.0.2 and version 5.0.0 is listed below. Refer to the specification on pages I – III for a more detailed list of changes.
New fields have been included in the following data records and associated definitions:
- Investment body identity data record
- Investor and Investment account data record.
Two new data records have been added to allow the reporting of sale of shares and units in unit trusts for 2017-18 and subsequent financial years:
- Security level data record
- Sale of securities data record.