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  • Due date for the AIIR

    Investment bodies are required to provide an Annual investment income report (AIIR) for the financial year by 31 October immediately following the end of that financial year.

    You can make it easier for your clients to lodge their tax returns by lodging your AIIR early and electronically. As soon as we've processed your report, we'll use the information to pre-fill your clients' online tax returns, and provide it to your clients' tax agents.

    Lodging information about managed investment trusts

    If you're required to provide information about amounts withheld from managed investment trust (MIT) fund payments, the annual report for that information is due within six months and 14 days of the end of the MIT's income year. For example if the end of the income year is 30 June, the annual report is due 14 January of the following year.

    The AIIR is the approved form for the annual report. If amounts withheld from fund payments can't be reported in the AIIR by 31 October, a second AIIR reporting only these payments is required by 14 January. This does not alter the existing requirement to lodge the AIIR by 31 October each year.

    Applying for an extension

    If you are unable to lodge an AIIR by the due date, you can apply for an extension of time. The application must be submitted before the report due date via Business or Tax Agent Portal Mail.

    How to apply for an extension of time to lodge:

    • create a new message
    • select topic: Lodge Report
    • select subject: Annual Investment Income Report extension of time
    • for the Tax Agent Portal only, choose client details
    • for the Business and Tax Agent Portal, include the following detail in the message field
      • ABN
      • investment body name
      • reasons for the application
      • the date by which the reporter will be able to supply the QTFN report
       
    • send the message
    • on screen confirmation will be provided once the message has been sent.

    A response to your application will be sent via return Portal Mail.

    You can set up an email notification to alert you to new mail items sent by the ATO.

    For more information go to Portal Help:

    Next steps:

    Last modified: 15 Aug 2018QC 50000