Annual investment income reporting essentials

Information for Australian businesses paying investment income to Australian and non-resident investors.

Basic topics

Investment income reporting

Advanced topics

Withholding from investment income

Interposed investment body (or interposed entity)

Reporting farm management deposits in the AIIR

Calculators, rates and forms

Forms and instructions

About investment income reporting for investment bodies

An overview of annual investment income reporting including information about how reported information is used by the ATO.

AIIR news and updates

Includes the latest news about the annual investment income report (AIIR) and quarterly tax file number (TFN) and Australian business number (ABN) reporting, and to how to subscribe to the online bulletin.

Investment body responsibilites

Outline of responsibilities of an investment body.

Lodging the annual investment income report (AIIR)

Explains the different types of reporting specifications designed to suit different types of investment bodies as well as the due date for lodgment, extensions of time to lodge and requirements for nil reports.

Pre-filling - making it easier for your investors to prepare their tax returns

This article is about encouraging bodies to lodge their annual investment income report early so the information can be pre-filled in investors tax returns.

Quarterly TFN/ABN reporting

Investment bodies lodging annual investment income reports also need to complete quarterly TFN/ABN reports.

What is an investment body and what should be reported

This document identifies what types of entities can be investment bodies and gives information about the kinds of investments which need to be reported in the AIIR.

Annual investment income report - Supplier lodgment declaration form

Complete this declaration if you supply one or more Annual investment income reports (AIIR) electronically on behalf of an investment body.

Electronic storage media information - Annual investment income form

Complete this form if you are a supplier lodging Annual investment income report (AIIR) data on electronic storage media.

About investment income reporting for investment bodies

An overview of annual investment income reporting including information about how reported information is used by the ATO.

AIIR news and updates

Annual investment income report - Supplier lodgment declaration form

Complete this declaration if you supply one or more Annual investment income reports (AIIR) electronically on behalf of an investment body.

Electronic storage media information - Annual investment income form

Complete this form if you are a supplier lodging Annual investment income report (AIIR) data on electronic storage media.

Farm management deposit reporting in the AIIR

Information about annual investment income reporting requirements for investment bodies receiving farm management deposits.

Investment body responsibilites

Outline of responsibilities of an investment body.

Investment reporting in the AIIR for interposed entities

If you make investments with an investment body on behalf of another investor or group of investors you may be acting in the role of an interposed entity. This document will help you to determine if you have an AIIR reporting responsibility.

Lodging the annual investment income report (AIIR)

Pre-filling - making it easier for your investors to prepare their tax returns

This article is about encouraging bodies to lodge their annual investment income report early so the information can be pre-filled in investors tax returns.

Quarterly TFN/ABN reporting

Investment bodies lodging annual investment income reports also need to complete quarterly TFN/ABN reports.

Reporting exemptions from quoting a TFN/ABN

Investment bodies are not required to withhold amounts for the non-quotation of a tax file number (TFN) or Australian business number (ABN) from certain investments.

Reporting non-resident withholding from interest and dividend payments

Information regarding withholding reporting for non-residents.

Reporting withholding from investment income payments

Provides information about reporting amounts withheld from investment income payments where a tax file number (TFN) or Australian business number (ABN) has not been quoted.

What is an investment body and what should be reported

This document identifies what types of entities can be investment bodies and gives information about the kinds of investments which need to be reported in the AIIR.

Farm management deposit reporting in the AIIR

Information about annual investment income reporting requirements for investment bodies receiving farm management deposits.

Investment reporting in the AIIR for interposed entities

Reporting exemptions from quoting a TFN/ABN

Investment bodies are not required to withhold amounts for the non-quotation of a tax file number (TFN) or Australian business number (ABN) from certain investments.

Reporting non-resident withholding from interest and dividend payments

Information regarding withholding reporting for non-residents.

Reporting withholding from investment income payments

Provides information about reporting amounts withheld from investment income payments where a tax file number (TFN) or Australian business number (ABN) has not been quoted.