• Pre-filling report 2012 contents

    Taxpayer details

    The Pre-filling report 2012 will display the following information from our records:

    • name
    • gender
    • Australian residency (as at the report creation date)
    • postal and residential address
    • phone number
    • date of birth.

    Other information

    This section includes accounting data that will help you estimate your client's refund or debt, such as:

    • Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) repayable balances
    • PAYG instalments
    • income averaging
    • accumulative low-rate cap.

    An overdue income tax returns advisory message will display when your client has one or more outstanding tax returns in the three years immediately prior.

    Income summary

    This section displays a summary (totalled amounts) of the income and tax withheld amounts from various sources. Itemised details are shown in their relevant sections in the pre-filling report.

    Information unique to this summary relates to:

    • property that has been sold or transferred and may be subject to capital gains tax (CGT) - not all transactions are included
    • investments affected by class rulings.

    Deductions summary

    Where a deduction is included on a payment summary, it will be reported at:

    • item D5 – Union/professional association fees
    • item D9 – Workplace giving.

    We will also display a message if your client:

    • has been sent a work-related expenses claim letter during the year
    • is required to submit a Schedule of work-related expenses should their claims this year exceed $300.

    Tax offsets

    An advisory message will be displayed when your client may be eligible for:

    • item T2 – Senior Australians tax offset (SATO) – because they satisfy the date of birth requirement
    • item T3 – Pensioner tax offset (PTO) – because they satisfy the date of birth requirement and are in receipt of the appropriate Centrelink or DVA pension.

    The following items will be displayed as reported on payment summaries:

    • item T4 – Australian superannuation income stream
    • item T8 – Zone/overseas forces tax offset.

    The report will also display details for:

    • item T5 – Private health insurance rebate details (reported by health insurance providers)
    • item T9 – 20% tax offset on net medical expenses over the threshold amount – Medicare benefit tax statement (reported by Medicare).

    Medicare benefit tax statement

    The Medicare benefit tax statement data in the Pre-filling report 2012 is no longer available. This is because Medicare can only provide information to us for the current year.

    Your client can find information on how to receive their Medicare benefit tax statementExternal Link directly from the Department of Human Services.

    Private health insurance policy details

    Private health insurance policy details will be displayed as reported to us by health funds. We generally make these details available within two days of receiving them. The report will display the:

    • health insurer name and ID
    • membership number
    • period of cover
    • type of cover
    • highest level of excess.

    Education tax refund (ETR)

    You can no longer claim the ETR. It has been replaced by the Schoolkids Bonus, payable through the Department of Human Services. No information about the family tax benefit will be provided.

    Flood levy exemption

    A message will display for those clients who 'received an emergency relief payment and may be eligible for flood levy exemption'. This information is provided by Centrelink.

    Information will be provided about eligible payments made for disasters during the 2010–11 and 2011–12 year.

    Income test related items

    The Pre-filling report 2012 will display the following data from payment summaries:

    • item IT1 – Total reportable fringe benefits amounts
    • item IT2 – Reportable employer superannuation contributions
    • item IT3 – Tax-free government pensions.

    ATO interest (new section)

    ATO interest

    ATO interest totals will not be provided in the pre-fill reports for the 2013 and prior income years. A message will let you know that your client has ATO interest on their account. A manual calculation of interest deductions and income will be required.

    See also:

    PAYG payment summaries

    The Pre-filling report 2012 will display information from all original and amended PAYG payment summaries as they are reported to us by employers and super funds. We generally make this information available within two days of receiving it.

    PAYG payment summary – individual non-business

    The report will display details for:

    • item 1 – Salary or wages (including paid parental leave)
    • item 2 – Allowances, earnings, tips, director's fees, etc
    • item 3 – Lump sum payments
    • item 5 – Australian Government allowances and payments
    • item 7 – Australian annuities and superannuation income streams
    • item 20 – Foreign source income
    • item 24 – Other income, including lump sum E payments
    • D5 – Union/profession association fees
    • D9 – Workplace giving
    • item IT1 – Total reportable fringe benefits amounts
    • item IT2 – Reportable employer superannuation contributions.

    PAYG payment summary – employment termination payment

    The report will display details for item 4 – Employment termination payments.

    PAYG payment summary – superannuation income stream

    The report will display details for:

    • item 7 – Australian annuities and superannuation income streams
    • item T4 – Australian superannuation income stream.

    PAYG payment summary – superannuation lump sum

    The report will display details for item 8 – Australian superannuation lump sum payments.

    PAYG payment summary – business and personal services income

    The report will display details for item 9 – Attributed personal services income.

    The report will also display details of payments made under voluntary agreements, labour hire and other specified payments as information only. Check with your client and declare this income at the appropriate item (14 or 15) on the tax return.

    Reportable employer super contributions reported on this payment summary will display at item IT2.

    Government payments

    The report will display information as reported by:

    • Centrelink
    • Department of Veterans’ Affairs (DVA)
    • Department of Education, Employment and Workplace Relations (DEEWR).

    We generally make this information available within two days of receiving it. The information displays details for:

    • item 1 – Salary or wages
    • item 5 – Australian Government allowances and payments
    • item 6 – Australian Government pensions and allowances
    • item T8 – Zone/overseas forces tax offset
    • item IT3 – Tax-free government pensions.

    Emergency payments are taxable payments that are not mapped to a label. These payments may be declared at label 5 or 24, depending on the taxpayer's circumstances.

    This information consists of:

    • taxable payments, including pensions and allowances
    • tax-exempt payments that can be used to calculate some tax offsets.

    Interest income

    Information reported to us by financial institutions will display at item 10 – Gross interest.

    We generally make this information available within two days of receiving it. It consists of:

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

    Dividend income

    We will provide dividend income details we receive from most listed public corporations as they are reported to us. We generally make this information available within two days of receiving it.

    The Pre-filling report 2012 will display details for item 11 – Dividends.

    You will be able to view details of:

    • investment accounts that are issuer or Clearing House Electronic Sub-register System (CHESS) sponsored
    • individual sole and joint accounts, for example
      • husband and wife joint accounts will be displayed
      • business partnership accounts will not be displayed.
       

    Employee share schemes

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

    You will be able to view details of any ESS interests received or held by your client, including details such as the:

    • employers 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).

    Managed funds distributions

    A large number of managed funds will provide distribution income details. We generally make these details available within two days of receiving them.

    The Pre-filling report 2012 will display details as they are reported to us for:

    • item 13 – Partnerships and trusts
    • item 18 – Capital gains
    • item 19 – Foreign entities
    • item 20 – 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), for example
      • husband and wife joint investments will be displayed
      • business partnership investments will not be displayed.
       

    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.

    Share disposals

    The share disposals data is 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.

    No information will be provided if your client had more than 20 share disposals; a message will display advising when this is the case.

    Share buybacks

    We will display share holdings if your client participated in a share buyback event that may have resulted in a capital gains event.

    Net farm management deposits or withdrawals

    This section of the report will contain the:

    • company name
    • account number
    • account holder's name
    • amount of
      • deposit
      • repayments
      • transfers in and out.
       

    Prior year tax return details

    This data is provided by our systems from the previous year's tax return. It includes details such as:

    • the occupation code
    • source of income reported
    • rental property details
    • capital gains carry forward losses
    • deductions reported
    • tax offset reminders
    • Medicare levy related items reported
    • spouse details reported – name, date of birth and sex.
      Last modified: 08 Jul 2016QC 27320