Which specification should I use for my AIIR?
Investment bodies must provide an AIIR to us within four months after the end of the financial year to which it relates - that is, by 31 October. This is the closing date for the submission of the report.
Addresses vary according to the type of media you are using to supply your AIIR. Consult the specification you are using for the correct address for lodgment.
If you are unable to lodge the AIIR by 31 October, you may apply for an extension of time to lodge. You can do this by sending us an email with your:
- Australian business number (ABN)
- investment body name
- reasons for the request
- the date by which you will be able to supply the AIIR.
We must receive your request before the date the report is due.
If there is no income to report on investments in a given financial year, you must still lodge a nil report. This way, we can keep a record that the investment body has advised their situation and we will not need to contact you again regarding the AIIR for that financial year.
Nil report (paper and electronic) advice options are included in the AIIR reporting specifications.
The AIIR reporting specification contains provision for sending replacement and corrected data on magnetic media after the original AIIR has been lodged. See the relevant reporting specification for more details.
Formatting errors
Data supplied online via the electronic commerce interface (ECI) using Electronic reporting specification AIIR will undergo data validation and receive an immediate acknowledgment that data has been transferred to us.
Data supplied on 3.5" disks*, DVDs, CDs, and ZIP disks using Electronic reporting specification AIIR is checked by our Media Information Processing Services (MIPS) area for format compatibility and data quality.
MIPS will contact you if your information fails the testing processes.
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Data supplied on floppy disks using the AIIR PC (spreadsheet format) and Paper and AIIR spreadsheet template is currently sent to Data Acquisition and Management (address in specification).
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* If your data fails to comply, you will be contacted by this area.
Errors within the AIIR
Errors found in the AIIR, such as incomplete investor names or incorrect 'types of investment', will be examined by our Processing Services and Integrity staff.
The role of Data Acquisition and Management is to ensure high quality investment information is made available to our Income Matching section.
If the information in your AIIR contains errors, you will be contacted by a Processing Services and Integrity staff member to discuss the quality of the investor information supplied.
If the number of investments accepted by an investment body is less than 10, there is no obligation to lodge an AIIR, except where withholding has occurred. However, there may still be a requirement to lodge a Dividend and interest schedule (NAT 8030) that forms part of the company tax return.
Phone us on 1800 072 681 or send an email enquiry if you would like to:
- receive more information about the AIIR
- update contact details for an existing investment body
- register the details of a new investment body
- ask a question about lodging the AIIR.
You can also:
- contact MIPS regarding the lodgment and testing of AIIR electronic storage media - phone 1800 642 933 or email an enquiry
- find out more about lodging your AIIR online via ECI
- see Company tax return instructions for information about the Dividend and interest schedule.
Last Modified: Wednesday, 16 February 2011