Information type |
2009 |
2010 |
2011 |
|---|---|---|---|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
no |
no |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
no |
no |
yes |
|
yes |
no |
no |
|
no |
no |
yes |
|
yes |
no |
no |
|
yes |
no |
no |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
|
no |
yes |
yes |
|
yes |
yes |
yes |
|
yes |
yes |
yes |
Taxpayer details
The pre-filling report displays your client’s personal details. The following information will come from our records:
- name
- gender
- Australian residency as at the report creation date
- postal and residential address
- phone number
- date of birth.
PAYG payment summaries
Information will display from all original and amended PAYG payment summaries from employers and super funds.
PAYG payment summary – individual non-business
The report will display details for:
- salary or wages
- allowances, earnings, tips, director’s fees, etc
- employer lump sum payments
- Australian Government allowances and payments
- union and professional association fees (from 2010)
- workplace giving (from 2010)
- foreign source income (from 2011)
- total reportable fringe benefits amounts
- other income.
PAYG payment summary – employment termination payment
- Employment termination payments details.
PAYG payment summary – superannuation income stream
The report will display details for:
- Australian annuities and superannuation income streams
- Australian superannuation income stream.
PAYG payment summary – superannuation lump sum
- Australian superannuation lump sum payments.
PAYG payment summary – personal services attributed income
- Attributed personal services income.
PAYG payment summary – voluntary agreement and PAYG payment summary – labour hire and other specified payments
- The report will display details as information only. Check this information with your client and declare it at the appropriate item on the tax return.
Non-super annuities
- Details are pre-filled to the relevant label, along with the existing data about super income stream payment summaries. The total of these amounts will be displayed in the income summary.
Government payments
Information will be displayed from:
- Centrelink
- Department of Veterans’ Affairs (DVA)
- Department of Education Skills and Employment (DESE).
The report will display details for:
- Australian Government allowances and payments
- Australian Government pensions and allowances
- zone and overseas rebate
- emergency payments are taxable payments that are not mapped to a label. These payments may be declared at item 5 or 24 depending on the taxpayer's circumstances.
You will be able to view:
- taxable payments, including pensions and allowances
- tax exempt payments that can be used to calculate some tax offsets
- tax-free pensions from Centrelink and the Department of Veteran's Affairs (DVA) displayed (from 2011)
- parental leave payments made by employers and Centrelink (from 2011).
Interest income
Information will be displayed for:
- interest-bearing accounts, including savings accounts, term deposits and fixed interest securities
- sole and joint accounts (as an individual), for example
- husband and wife joint accounts will be displayed
- business partnership accounts will not be displayed.
Dividend income
Dividend income details from most listed public corporations will be provided.
Information will be displayed for:
- investment accounts that are Issuer or Clearing House Electronic Sub register System (CHESS) sponsored
- sole and joint accounts (as an individual), for example
- husband and wife joint accounts will be displayed
- business partnership accounts will not be displayed.
Employee share schemes
Information displayed at the relevant labels (from 2011):
- employer's name and Australian business number (ABN) or withholding payer number (WPN)
- shareholder registration number (SRN) or holder identification number (HIN)
- account holding type
- plan reference number
- amount of discount from taxed upfront schemes – eligible for reduction (12D)
- amount of discount from taxed upfront schemes – not eligible for reduction (12E)
- amount of discount from deferral schemes (12F)
- amount of discounts on ESS interests (12G)
- TFN amounts withheld from discounts (12C).
ATO interest
ATO interest amounts are no longer displayed for income years 2009 to 2013 inclusive because they were not accurate. A message will display advising the client has ATO interest on their statement of account.
For more information, see Recurring data issues – Calculating ATO interest.
Managed funds distributions
A large number of managed funds provide distribution income details.
You will be able to view details of:
- trusts
- capital gains
- carry forward losses
- foreign source income.
You will be able to view details of:
- a list of managed fund accounts
- sole and joint investments (as an individual), for example
- husband and wife joint investments will be displayed
- business partnership investments will not be displayed
- net capital losses carried forward.
If the pre-filled information doesn't match your client's distribution statement, use the information the fund manager provided to your client. Contact the managed fund if you have any questions.
For more information, see Recurring data issues – Managed fund data reporting discrepancies.
Family tax benefit
Changes for 2009
Family tax benefit claim status information was removed from 2009 as administration of the payments was transferred to FAO from 1 July 2009.
Changes for 2011
From 2011, we provided the periods your client was registered to receive Family tax benefit part A from Centrelink to help you work out whether your client is eligible for the education tax refund.
This information is intended to be a guide only and does not mean your client was actually eligible for the FTB Part A payments or the education tax refund.
Baby bonus
The pre-filling report 2009 will display details from your client’s 2008 tax return for item T6 – Ongoing baby bonus claim.
You will be able to view details of the:
- number of eligible days
- claim type – eligible or transferee
- base year
- base year taxable income and gross tax on base year taxable income
- child’s name and event date
- spouse's details – if the taxpayer is the transferee.
- family tax benefit claim status.
Changes for 2010
- baby bonus information no longer displayed.
The ATO stopped processing family tax benefit claims from 1 July 2009. To claim the family tax benefit, you need to apply to Services Australia – FamiliesExternal Link.
Share disposals
From 2011, we trialled providing some share disposal transactions to remind taxpayers about capital gains tax events that may have occurred during the year. Not all transactions were included in this trial.
Net farm management deposits or repayments
Information is reported by financial institutions and includes:
- company name
- account number
- account holder's name
- amount of
- deposit
- repayments
- transfers in and out.
Deductions
Where the total deduction declared for items D1 to D15 was less than $300, the 2009 Pre-filling report will show details from the prior year's tax return, for example, from:
- work-related clothing, laundry and dry-cleaning expenses
- other work-related expenses
- gifts or donations.
Tax offsets
An advisory message will be displayed if your client may be eligible for either the senior Australians tax offset (SATO) or pensioner tax offset (PTO) because they satisfy the date of birth requirement.
The following items will be displayed from payment summaries:
- Australian superannuation income stream
- zone or overseas forces tax offset.
The report will also display details for:
- private health insurance rebate details
- 20% tax offset on net medical expenses over the threshold amount (Medicare benefit tax statement).
Private health insurance policy details
The pre-filling report will display details for:
- private health insurance policy details
- private health insurance rebate details.
Changes for 2009
Special conditions apply for the 2008–09 income year. Your client will be treated as having had private hospital cover for the whole period of 1 July 2008 to 31 December 2008 if they had private hospital cover:
- at any time between 1 July 2008 and 31 December 2008
- on 1 January 2009.
Medicare related items
Information will be displayed from:
- Medicare
- private health insurance funds
- us.
The report will display details for:
- 20% tax offset on net medical expenses over the threshold amount (Medicare benefit tax statement)
- your client's spouse details from the previous year's tax return
- your client's number of dependants for item M1 – Medicare levy exemption and item M2 – Medicare levy surcharge from the previous year's tax return.
Income-test related items
We will display the following data as reported on payment summaries:
- total reportable fringe benefits amounts (from 2010)
- tax-free government pensions (from 2011 for all Centrelink, and most DVA tax-free pensions)
- reportable employer superannuation contributions (from 2010). Ensure compulsory super amounts are not included.
For more information, see Reportable employer super contributions on payment summaries.
Other important information
This section displays information from ATO systems.
Changes for 2009
- New details and reminders were added to the 'Important information' section (where relevant to clients), and included
- rental property address details from the 2007–08 rental property schedules
- pre-lodgment advisory letters
- schedule of work-related expenses required with lodgment
- forestry managed investment scheme income reminder
- entrepreneurs tax offset reminder
- landcare and water facility tax offset remaining balances
- income or tax estimation
- messages about your client's Higher Education Loan Program (HELP) balances, pay as you go (PAYG) instalments, income averaging, accumulative low rate cap and net farm management deposits or withdrawals.
Changes for 2010
- Section name changed from 'Important information' to 'Other information'.
- Income test related items – IT1 Total reportable fringe benefits amounts and IT2 Reportable employer superannuation contributions allocated to new distinct section.
- Net farm management deposits or withdrawals removed from 'Other information' and allocated to a distinct section.
- Prior year tax return information removed and allocated to 'Prior year income tax return details' section.
- Overdue income tax returns advisory message will display when your client has one or more outstanding tax returns in the 3 years immediately prior.
Prior year income tax return details
Available from 2010, information included:
- occupation code and description
- spouse as at 30 June (name, sex and date of birth)
- Medicare levy related items
- deductions claimed ($300 total cap will be removed in 2010 for deductions claimed in 2009 year)
- net capital losses carried forward
- rental property address details and the date the property first earned rental income (from the prior years’ rental schedule)
- rental property incomplete address details (from the prior year’s rental schedule)
- tax offset reminder messages if an entrepreneurs tax offset (with a value >0) or Landcare and water facility tax offset (with a remaining balance >0) was reported in the immediate prior year return
- source of income (from 2011).
Current data issues
Resolving discrepancies
Discrepancies between the information sent to your clients and the information reported to us for pre-filling need to be resolved with the data provider before you lodge your client's return.
If you are unable to resolve the discrepancy or have notification that an income or account does not belong to your client, we prefer you to contact us online using Practice mail in Online services for agents. Select:
- new Mail message
- topic Income tax
- subject Pre-filled tax return data incorrect.