Annual investment income report (AIIR) specification Final v13.0.1

A Final electronic reporting specification (ERS) Annual Investment Income report (AIIR) version 13.0.1 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 12.0.0 and version 13.0.1

The following sections have been updated

• Section 1 Introduction and Section 2 Legal requirements
  • Changes to include Stapled structures

Changes to data records, values, definitions and examples

•  Supplier Data Record 1
  • ATO reporting specification version numbers (9.8) changed to FINVAV13.0 and FINVAS13.0
• Additional data fields in the Investment Account Data Record
  • Added Non-Assessable Non-Exempt (NANE) Non-trust income (9.77) data field and definition
• Additional data fields in the Supplementary Income Account Data Record
  • Added NCMI – Non-primary production (9.136) data field and definition
  • Added NCMI – Primary production (9.137) data field and definition
  • Added Excluded from NCMI – Non-primary production (9.138) data field and definition
  • Added Excluded from NCMI – Primary production (9.139) data field and definition
  • Added NCMI Capital Gains (9.140) data field and definition
  • Added Excluded from NCMI Capital Gains (9.141) data field and definition
• Updated definitions in the Investment Account Data Record
  • Type of payment (9.72)
  • Non-resident withholding amount deducted (9.76)
  • Non-Primary production income (9.85)
  • Managed investment trust fund payments (9.105)
  • Amounts withheld from managed investment trust fund payments (9.106)
• Updated definitions in the Supplementary Income Account Data Record
  • Primary production income (9.113)
  • Net foreign rent (9.118)
  • Capital Gains discount method – Taxable Australian property (9.123)
  • Capital Gains discount method – Non-Taxable Australian property (9.124)
  • Capital gains other – Taxable Australian property (9.125)
  • Capital gains other – Non-Taxable Australian property (9.126)
  • Non-assessable non-exempt amount (9.127)
  • Other income (9.130)
• Updated definitions in the Investor Data Record
  • Investor entity type (9.192)
  • Individual investor surname (9.196)
  • Non-individual investor name (9.201)

A detailed list of all changes can be found in the section ‘Changes to this version of the specification’.

For further information email ato-dmi@ato.gov.au.