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.

Next steps:

• What to report in the AIIR
• Due date for the AIIR
• Lodging the AIIR

See also:

• News and updates
• What is an investment body?
• Guides and instructions