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  • Lodging the AIIR

    You can lodge your Annual investment income report (AIIR) online through our portals:

    Log in to the Business Portal      Log in to the Tax Agent Portal

    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.

    On this page:

    How to lodge

    Your lodgment options depend on the size of the AIIR.

    Investment bodies with their own software

    Investment bodies that develop software in house or use the services of a commercial software provider can compile a data file and lodge it using the file transfer facility in the portals.

    This method is available to all investment bodies. It must be used by:

    • funds with more than 1,000 investments to report
    • managed funds and farm management deposit providers – these bodies must use reporting specification v10.0 from 2014.

    Your data file must comply with the Annual investment income report (AIIR) specificationExternal Link (for 2014 onwards).

    Investment bodies with fewer than 1,000 investments

    If your investment body has the software to compile a data file, you should lodge using file transfer.

    Alternatively, if you have fewer than 1,000 investments to report and use PC-based spreadsheet or database software, you can lodge a spreadsheet through the mail facility in the portals.

    We've provided an Annual investment income report (AIIR) spreadsheet templateExternal Link for this purpose.

    If you develop your own spreadsheet or database template it must comply with the Annual investment income report (AIIR) PC spreadsheet specificationExternal Link.

    Spreadsheets submitted to us must not be password protected, encrypted or compressed into a zip file.

    To lodge your spreadsheet via Business or Tax Agent Portal Mail:

    • create a new message
    • select topic: Lodge Report
    • select subject: Annual Investment Income Report lodgment – PC spreadsheet
    • for the Tax Agent Portal only, select enquiry and client details
    • for the Business and Tax Agent Portal, include the following detail in the message field
      • registered name of investment body
      • investment body trading name
      • investment body ABN
      • investment body branch number
      • investment body address
      • period of report
      • contact name, telephone number and email address
       
    • attach the PC spreadsheet
    • send the message
    • on screen confirmation will be provided once the message has been sent.

    Further quality checks will be undertaken internally and contact may be made via return Portal Mail or via a phone call.

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

    For more information go to Portal Help at:

    Nil returns

    If your investment body is not required to lodge an AIIR you can lodge a nil return.

    You can lodge a nil return by either lodgment option:

    • electronically reporting N in the Report format indicator field
    • PC spreadsheet by selecting N in the Type of report cell in the Investment body identity record

    Correcting or amending a report

    The AIIR reporting specificationsExternal Link explain how to replace or correct data that has been lodged electronically.

    Errors

    We will examine errors found in the AIIR, such as incomplete investor names or incorrect 'types of investment'. We want to ensure high-quality investment information is available for pre-filling and compliance activities.

    If your AIIR contains errors, you may be contacted by us to discuss the quality of the investor information supplied.

    Data files submitted online through file transfer in the Business Portal will be validated automatically for errors. You'll receive an immediate acknowledgment that data has been transferred to us.

    See also:

    Last modified: 20 Aug 2018QC 50001