Show download pdf controls
  • Pre-filling 2012-2017

    The following information is available in the pre-filling reports for the years shown.

    Information type

    2012

    2013

    2014

    2015

    2016

    2017

    Taxpayer details

    Y

    Y

    Y

    Y

    Y

    Y

    PAYG payment summaries

    Y

    Y

    Y

    Y

    Y

    Y

    Government payments

    Y

    Y

    Y

    Y

    Y

    Y

    ATO interest

    -

    -

    Y

    Y

    Y

    Y

    Interest income

    Y

    Y

    Y

    Y

    Y

    Y

    Dividend and interest schedule

    -

    -

    -

    Y

    Y

    Y

    Dividend income

    Y

    Y

    Y

    Y

    Y

    Y

    Employee share schemes

    Y

    Y

    Y

    Y

    Y

    Y

    Managed funds distributions

    Y

    Y

    Y

    Y

    Y

    Y

    Partnership distributions

    -

    -

    -

    Y

    Y

    Y

    Foreign source investment income

    -

    -

    -

    -

    Y

    Y

    Share disposals

    Y

    Y

    Y

    Y

    Y

    Y

    Property transfers

    -

    -

    -

    -

    -

    Y

    Taxable payments

    -

    Y

    Y

    Y

    Y

    Y

    Net farm management deposits or repayments

    Y

    Y

    Y

    Y

    Y

    Y

    Tax offsets

    Y

    Y

    Y

    Y

    Y

    Y

    Private health insurance policy details

    Y

    Y

    Y

    Y

    Y

    Y

    Medicare levy surcharge

    Y

    Y

    Y

    Y

    Y

    Y

    Prior-year tax return details

    Y

    Y

    Y

    Y

    Y

    Y

    Income test related items

    Y

    Y

    Y

    Y

    Y

    Y

    ATO data

    Y

    Y

    Y

    Y

    Y

    Y

    Taxpayer details

    The following information can be pre-filled from our records:

    • name
    • gender (not available for pre-filling from 2016)
    • Australian residency (at the report creation date)
    • postal and residential address
    • phone number
    • date of birth.

    PAYG payment summaries

    All original and amended PAYG payment summaries as they are reported to us by employers and super funds will be available.

    PAYG payment summary – individual non-business

    The Pre-filling service will provide the following details if reported:

    • salary or wages (including paid parental leave)
    • allowances, earnings, tips, director's fees, etc
    • lump sum payments
    • Australian Government allowances and payments
    • Australian annuities and superannuation income streams
    • foreign source income
    • other income, including lump sum E payments
    • union/profession association fees
    • workplace giving
    • total reportable fringe benefits amounts
    • reportable employer superannuation contributions.

    PAYG payment summary – employment termination payment

    The Pre-filling service will provide the following detail if reported – employment termination payments.

    PAYG payment summary – superannuation income stream

    The Pre-filling service will provide the following details if reported:

    • Australian annuities and superannuation income streams
    • Australian superannuation income streams.

    PAYG payment summary – superannuation lump sum

    The Pre-filling service will provide the following detail if reported – Australian superannuation lump sum payments.

    PAYG payment summary – business and personal services income

    The Pre-filling service will provide the following detail if reported – attributed personal services income.

    Voluntary agreements, labour hire and other specified payments

    Details of payments made under voluntary agreements, labour hire and other specified payments will display as information only. Check with your client and declare this income for the appropriate item on the tax return.

    Reportable employer super contributions reported on this payment summary will display.

    Government payments

    The Pre-filling service will provide information from:

    • Centrelink
    • Department of Veterans’ Affairs (DVA)
    • Department of Employment.

    This information consists of:

    • taxable payments, including pensions and allowances
    • tax-free government pensions.

    ATO interest

    Interest information is sourced from ATO systems.

    Assessable interest amounts we paid will display, including:

    • interest on early payments
    • interest on overpayments
    • delayed refund interest.

    A net interest amount will display as follows – either:

    • total net assessable interest income amount, which will include remitted (or reimbursed)
      • general Interest charge (GIC)
      • shortfall Interest charge (SIC)
      • late payment interest (LPI)
    • total net deductible interest expense will display, which will include imposed
      • GIC
      • SIC
      • LPI

    In certain circumstances the business rules for the pre-fill reports do not correctly capture the interest data. (For example, where your client has not claimed a GIC deduction in an earlier year and there is a later year remission that does not have to be declared, we report the remission on the basis that a deduction has been or can be claimed.) You should check your client's statement of account to ensure the accuracy of the pre-fill data before lodging their tax return.

    Changes for 2013 and prior income tax years

    ATO interest totals are no longer provided for the 2013 and prior income tax years. A message will display advising that the client has ATO interest on their account. You will need to refer to your client’s statements of account and other source documents to manually calculate ATO interest.

    Changes for 2014

    In certain circumstances the business rules do not correctly capture ATO interest data such as where your client has lodged late returns or been released from debt. A message will display advising that the client has ATO interest on their account. You will need to refer to your client’s statements of account and other source documents to manually calculate ATO interest.

    Changes for 2015

    • ATO interest information available for more clients due to improved data capture such as for clients who have been formally released from paying interest amounts
    • In certain circumstances the business rules do not correctly capture ATO interest data such as where your client has lodged late returns. A message may display advising that the client has ATO interest on their account. You will need to refer to your client’s statements of account and other source documents to manually calculate ATO interest

    Changes for 2016

    A new reporting method:

    • captures deductions and interest income by processed date net interest amount will be provided at either 24Y or D10
    • interest data will not be provided in all circumstances and manual calculation will be required.

    See also:

    Interest income

    Information reported to us by financial institutions and private companies will be available for pre-filling.

    Available information consists of:

    • interest-bearing accounts, including savings accounts, term deposits and fixed interest securities
    • interest distributed by private companies
    • individual sole and joint accounts – for example
      • husband and wife joint accounts will be displayed
      • business partnership, trust, and superannuation accounts will not be displayed.

    Apportioned amounts are calculated according to the number of investment owners reported by the provider.

    There may be instances where the interest from children's bank accounts is pre-filled for the parent – refer to Recurring data issues - Interest from non-formal trust accounts.

    You may also notice an amount of investment income that belongs to a linked non-individual, such as a superannuation or trust fund – refer to Recurring data issues – Non-individual investment income for details.

    Dividend and interest schedule

    Dividend and interest information reported by companies through the company tax return are available from 2015.

    Apportioned amounts are calculated according to the number of investment owners reported by the company.

    Dividend income

    Information reported to us by share registries, private companies and most listed public corporations will be available.

    Information includes gross and apportioned amounts for:

    • unfranked dividends
    • TFN amounts withheld from dividends
    • listed investment company capital gain deduction amounts (from 2017).
    • apportioned amounts, which are calculated according to the number of investment owners reported by the provider.

    Husband and wife joint accounts will be displayed. Business partnership, trust, and superannuation accounts will not be displayed

    Employee share schemes

    We will provide details of your client's employee share scheme (ESS) interests as reported by employers and other payers on the ESS annual report.

    Information consists of:

    • employer's name and Australian business number (ABN)
    • shareholder registration number (SRN) or holder identification number (HIN)
    • plan reference number
    • amount of discount from taxed upfront schemes – eligible for reduction
    • amount of discount from taxed upfront schemes – not eligible for reduction
    • amount of discount from deferral schemes
    • amount of discounts on ESS interests acquired pre 1 July 2009 and 'cessation time' occurred during the financial year
    • TFN amounts withheld from discounts.

    Changes for 2016

    • Consolidation of the account holding type into the SRN or HIN field.
    • The employee’s identifier will not be displayed.
    • There will not be an indication of original or amended data being displayed. The information displayed is the most up-to-date reported data.
    • For some employees with overseas employment periods, informative messaging may be displayed to indicate whether certain discount amounts have been adjusted and reported as assessable amounts, or have not been adjusted and are reported as gross amounts.

    Managed funds distributions

    Managed investment funds will provide distribution income details as reported in the Annual investment income report (AIIR).

    Information includes:

    • trusts
    • partnerships (from 2015)
    • capital gains
    • foreign entities
    • foreign source income and foreign assets or property.

    You will be able to view details of:

    • a list of managed fund accounts
    • sole and joint investments (as an individual)
      • husband and wife joint investments will be displayed.

    Changes for 2014

    New data available for managed fund distributions including:

    • franked distributions from trusts
    • net income from trusts
    • net foreign rent
    • capital gains
    • other deductions relating to amounts shown at net income from trusts.

    Changes for 2016

    • The capital gains indexation method field will not be displayed. Any amounts reported at this field will be included in the Capital gains other method amount.
    • New field for Transferor trust income. Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

    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.

    Changes for 2017

    New data pre-filled for managed fund distributions are:

    • share of early stage investor tax offset
    • share of early stage venture capital limited partnership tax offset
    • share of foreign resident capital gains withholding credits
    • exploration credits
    • other income
    • attribution managed investment trust (AMIT) cost base net amount – excess
    • AMIT cost base net amount – shortfall

    Partnership distributions

    Statement of distribution information reported by partnerships through the partnership tax return will be available for pre-filling in the partner’s individual tax return.

    Information will consist of:

    • partnerships and trusts
    • foreign source income and foreign assets or property
    • other refundable tax offsets

    You will be able to view details of partnerships.

    If the pre-filled information doesn't match your client's statement of distributions, use the information the partnership provided to your client – contact the partner who notices are sent to if you have any questions.

    Changes for 2016

    New data fields from the statement of distribution reported through the partnership tax return will be available:

    • share of exploration credits
    • share of net small business income
    • credit for TFN amounts withheld from payments from closely withheld trusts (not available through PLS)
    • share of credit for amounts withheld from foreign resident withholdings.

    Changes for 2017

    New data pre-filled for partnership distributions include:

    • net financial investment loss
    • net rental property loss
    • share of early stage investor offset
    • share of early stage venture capital limited partnership offset.

    Foreign source investment income

    Foreign source investment income reported by financial institutions and private companies through the Annual investment income report (AIIR) will be available for pre-filling from 2016.

    Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

    Share disposals

    Details of share disposals are provided to remind taxpayers about possible capital gains tax events and will contain the:

    • company name
    • Australian Securities Exchange (ASX) code
    • HIN or SRN
    • date of sale
    • number of shares sold
    • number of investors.

    The following types of transactions will be included:

    • PRF – preference shares
    • ORD – ordinary shares
    • CDI – CHESS – depository interest transactions.

    We are able to display a maximum of 20 share disposals.

    Share buybacks

    Share holdings will be pre-filled where your client participated in a share buyback event that may have resulted in a capital gains event.

    Property transfers

    From 2017, information about property transfers will be pre-filled. We are able to display a maximum of five property transfers only.

    Details of property transfers are provided to remind taxpayers about possible capital gains tax events and will contain:

    • messaging where your client may have transferred a property resulting in a capital gains tax event
    • messaging where the property may have been the client's main residence
    • property address
    • contract date
    • settlement date
    • sale price.

    Taxable payments

    From 2013, contractor payment information reported to us in the Taxable payments annual report will be pre-filled.

    The contractor payment information is not mapped to a specific label – it will be provided in a summary.

    Information is only available for individual contractors – it is not available for contractors that operate as companies, trusts or partnerships.

    The contractor payment information includes:

    • payer name
    • payer ABN
    • date available for pre-filling
    • type
    • tax withheld where ABN not quoted
    • total GST
    • gross amount paid.

    It should be noted that:  

    • the gross amount includes GST, if it has been charged
    • amounts invoiced, but not actually paid in the financial year, are not included.

    Net farm management deposits or repayments

    Information is reported by financial institutions and will include:

    • company name
    • account number
    • account holder name
    • details of deposits, repayments, transfers in and transfers out
    • interest offset account indicator (from 2017).

    If the pre-fill data provided is different from your client’s records, you should use the information provided by the client.

    Changes for 2014

    Changes to reporting of Farm Managed Deposit data to the ATO may cause the data used for pre-filling to be incomplete. If the data provided in the pre-filling report is different from your client’s records, you should use the information provided by the client.

    Changes for 2015

    Changes to reporting of Farm Managed Deposit data to the ATO may cause the data used for pre-filling to be incomplete. If the data provided in the pre-filling report is different from your client’s records, you should use the information provided by the client.

    Tax offsets

    • Seniors and pensioners – a reminder message will be displayed if your client may be eligible
    • Australian superannuation income stream – amounts reported on payment summaries will be displayed at T2
    • Zone – Remote area allowance amounts reported on payment summaries will be displayed for information (for zone tax offset eligibility and calculation)
    • Exploration credits - the total amount of exploration credits reported by companies and partnerships will be displayed at T9 (2016 only)
    • Early stage venture capital limited partnership displayed at T8 (from 2017)
    • Early stage investor displayed at T9 (from 2017)
    • Exploration credits from managed funds displayed at T11 (from 2017)

    Changes for 2015

    A message will display if the client received the net medical expenses tax offset in 2014 and whether they may be entitled to the offset for 2015.

    Changes for 2016

    • Remote area allowance will be displayed as information only for use in determining zone tax offset eligibility and calculations.
    • The total amount of exploration credits reported by companies through the Annual investment income report (AIIR), and partnerships through the partnership distribution statement will be displayed at T9.
    • Message relating to net medical expenses tax offset removed.

    Changes for 2017

    • Early stage venture capital limited partnership now at T8.
    • Early stage investor now at T9.
    • Exploration credits from managed funds now at T11.

    Private health insurance policy details

    All rebate percentages are adjusted annually on 1 April.

    This means the rebate percentage for premiums paid before 1 April will be different to the rebate percentage for premiums paid on or after 1 April.

    The benefit codes indicate which percentage applies to the premiums (as determined by the payment date and the age of the client) but it is not the rebate percentage.

    Information will include:

    • health insurer ID and name
    • membership number
    • premiums eligible for Australian Government rebate
    • Australian Government rebate received
    • benefit code.

    See also:

    Medicare levy surcharge

    We will provide details reported to us by health funds to help you confirm that your client held an adequate level of health insurance.

    Information will be processed using our enterprise systems and will be updated throughout the week, but no updates will occur on weekends.

    Information will include:

    • health insurer ID and name
    • membership number
    • start and end date of the policy
    • type of policy  (no longer displayed from 2017) 
      • S – Single cover
      • P –Single parent cover
      • C – Couple cover
      • F – Family cover.

    Prior year tax return details

    This data is provided by our systems from the previous year's tax return:

    • rental property details reported
    • net capital losses carried forward to later income years
    • business income and expenses – closing stock total and type
    • the occupation description and code (not available through PLS)
    • source of supplementary income reported (not available through PLS)
    • deductions reported (not available through PLS)
    • tax offset reminders
    • number of dependent children reported (not available through PLS)
    • spouse details –name, date of birth and gender. (not available through PLS)
    • work-related expense message added where clients had comparatively high deductions for work-related expenses (from 2017)
    • Business income and expenses – prior year closing stock amounts for primary and non-primary production added (from 2017).

    Changes for 2012

    New messaging relating to the Antsis decision where clients had prior year self-education expenses. From 2012 deductions for self-education expenses may not be claimable against government assistance payments.

    Changes for 2016

    • Spouse gender to include 'Indeterminate'.
    • Closing stock total and type is provided to assist in completing the opening stock balances in the current year individual tax return.
    • Tax offsets removed.

    Changes for 2017

    • Work-related expense message added where clients had comparatively high deductions for work–related expenses
    • Business income and expenses – prior year closing stock amounts for primary and non-primary production added.

    Income test related items

    We will display in the TAP Pre-filling report the following data as reported on payment summaries:

    • total reportable fringe benefits amounts
    • reportable employer superannuation contributions
    • tax-free government pensions.

    Ensure compulsory super amounts are not included.

    See also:

    ATO data

    This section includes amounts to help you estimate your client's refund or debt, such as:

    • Higher Education Loan Program (HELP), Student Financial Supplement Scheme (SFSS) and Trade Support Loan (TSL) repayable balances
    • Student Start-up Loan (SSL) and ABSTUDY Student Start-up loan repayable balances (from 2017)
      • The amount includes the repayable balance at 1 June 2016, minus any payments made after that date.
      • The repayable balance (provided by pre-filling) may be different to your client's account balance, which also includes new debts that are not yet due and payable as part of their tax assessment.
    • PAYG instalments – the total amount displayed represents the calculated liability regardless of payment
    • income averaging for primary producers and special professionals
    • accumulative low-rate cap
    • overdue income tax returns advisory message will display in the TAP Pre-fill Report when your client has one or more outstanding tax return in the three years immediately prior.
      Last modified: 02 Jul 2018QC 52502