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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
    • provide agents with their clients pre-fill reports

    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 online via Business Portal or Online services for agents.

    How to apply for an extension of time to lodge:

    • create a new mail message
    • select topic: Lodge report
    • select subject: Annual investment income report extension of time
    • include the following detail in the message field:    
      • Australian business number (ABN)
      • investment body name
      • reasons for the application
      • the date by which the reporter will be able to supply the AIIR
    • 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 online mail.

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

    See also:

    Next steps:

    Last modified: 30 Jan 2020QC 50000