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  • Annual investment income report

    Investment bodies are required to lodge an Annual investment income report (AIIR) if any of the following occur:

    • the total amount of income paid or credited to an investment is $1 or more and the total number of investments accepted by the investment body during the year is 10 or more  
    • an amount has been withheld from an investment because a tax file number (TFN), Australian business number (ABN) or exemption was not quoted
    • non-resident withholding has occurred
    • an investment is a farm management deposit.

    If none of the above occurred, your investment body can lodge a nil return. We then won't need to contact you about your AIIR for that financial year.

    A company that has accepted less than 10 investments and paid $1 or more in income must lodge a Dividend and interest schedule with its income tax return.

    Non-resident income other than investment income (for example, royalties) should be reported in the PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report.

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    Last modified: 05 Sep 2016QC 49996