• Pre-filling 2015

    This includes information on:

    What’s new in 2015?

    The Pre-filling report 2015 contains the following changes as a result of new government measures and recent consultation with tax agents:

    Identity matching process

    Identity matching processes have been improved so as to provide more data for taxpayers.

    Partnership data

    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.

    Company data

    Dividend and interest information reported by companies through the company tax return will be available for pre-filling in the investor's individual tax return.

    Trade support loan repayable debt

    The trade support loan repayable debt amount has also been added with the HELP/SFSS data. This will assist in the provision of a more accurate tax assessment estimate.

    Farm managed deposits

    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.

    Net medical expenses tax offset

    A new message will display stating whether or not your client received the net medical expenses tax offset in their 2014 income tax assessment; and whether they may be entitled to receive it in 2015.

    ATO interest

    For the 2015 pre-filling report improvements to data capture have reduced the number of circumstances where ATO interest will not be displayed in the pre-filling report. ATO interest will now correctly report for clients who have been formally released from paying interest amounts.

    See also:

    From 1 July 2014, ATO interest totals will not be provided in the pre-filling reports for the 2013 and prior income tax 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.

    Other general changes

    We have improved the display of a number of labels, descriptions and messages.

    For more information about prior-year pre-filling reports, see:

    See also:

    Pre-fill availability

    Visit Pre-fill availability to check if data is available from government agencies, private health funds, financial institutions and companies.

    Pre-filling report 2015 contents

    The following sections will display if there is information available for your client:

    Taxpayer details

    The Pre-filling report 2015 will display the following information from our records:

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

    PAYG payment summaries

    The Pre-filling report 2015 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 a couple of 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
    • item D5 – Union/profession association fees
    • item 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.

    Changes to the reporting requirements have been incorporated.

    PAYG payment summary – superannuation income stream

    The report will display details for:

    • item 7 – Australian annuities and superannuation income streams
    • item T2 – 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 for 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 within a couple of days of receiving it from:

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

    This information consists of:

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

    The information displayed includes details for:

    • item 1 – Salary or wages
    • item 5 – Australian Government allowances and payments
    • item 6 – Australian Government pensions and allowances
    • item 24 – Other income
    • item T4 – Zone/overseas forces tax offset
    • item IT3 – Tax-free government pensions.

    ATO interest

    Information is sourced from ATO systems.

    Assessable interest amounts we pay will display for item 10L – Gross interest, and will include:

    • interest on early payments (IEP)
    • interest on overpayments (IOP)
    • delayed refund interest (DRI).

    Total net assessable interest income will display for item 24Y – Other income, and will include remitted:

    • general interest charges (GIC)
    • shortfall interest charges (SIC)
    • late payment interest (LPI).

    Total net deductible interest income we impose will display for item D10 – Cost of managing tax affairs, and will include imposed:

    • GIC
    • SIC
    • LPI.

    The business rules currently used to determine the ATO interest data provided in the pre-filling report may not capture every client circumstance. In some instances, the amounts to be declared will need to be manually calculated.

    See also:

    • Calculating ATO interest – business rules and situations where the figures provided in the pre-filling report may not suit your clients' circumstances.

    Interest income

    Information reported to us by financial institutions and private companies will display for item 10 – Gross interest.

    Information will generally be available within a couple of days of it being reported and 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 financial institution.

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

    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 Non-individual investment income for details.

    Dividend income

    Information reported to us by share registries, private companies and most listed public corporations will display details for item 11 – Dividends.

    Information will generally be available within a couple of days of it being reported, and consists of:

    • investment accounts that are issuer or Clearing House Electronic Sub-register System (CHESS) sponsored
    • dividends paid 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 financial institution.

    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.

    Information will generally be available within a couple of days of it being reported and consists of:

    • 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 acquired pre 1 July 2009 and 'cessation time' occurred during the financial year (12G)
    • TFN amounts withheld from discounts (12C).

    Managed funds distributions

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

    Information will generally be available within a couple of days of it being reported and consists of:

    • 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.
       

    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.

    See also:

    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 only.

    Share buybacks

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

    Property disposals

    Information will not be available again for 2015. The limited information provided in 2012 and earlier years will continue to be available.

    Taxable payments

    We will display contractor payment information reported to us by businesses in the building and construction industry in the Taxable payments annual report.

    For contractors receiving payments from multiple businesses in the industry, the information will be available as reports are received and processed. It may take some time for all this information to be reported.

    Only high-quality data will be displayed in the pre-filling report, but all data may be used for compliance purposes at a later time. Contractors should check their own records to ensure all income they have been paid is included in their tax returns.

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

    As with other pre-filled items, information will only be available for individual contractors – it will not be available for contractors that operate as companies, trusts or partnerships.

    The contractor payment information will include:

    • 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:

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

    See also:

    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.

    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

    A reminder message will be displayed when your client may be eligible for item T1 – Seniors and pensioners tax offset (SAPTO) because they satisfy the date-of-birth requirement and are in receipt of the appropriate Centrelink or DVA pension when applicable.

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

    • item T2 – Australian superannuation income stream
    • item T4 – Zone/overseas forces tax offset.

    The report will also display details for item T5 – Total net medical expenses, as reported by Medicare on the Medicare benefit tax statement.

    Medicare benefit tax statement (MBTS)

    The MBTS will assist you in the calculation of your client's net medical expenses. Only services on which a Medicare benefit has been paid are included in the statement. It does not include:

    • bulk-bill and in-hospital claims
    • additional medical expenses your client may have incurred that are not reported to, or claimable through, Medicare.

    The MBTS can only be pre-filled if the personal details that Medicare has for your client match those on our records.

    Your client can only claim this tax offset if they claimed the offset in their 2013-14 tax return and received it in their income tax assessment. Otherwise they can only claim this offset if they have medical expenses relating to disability aids, attendant care or aged care.

    You can view your client's 2014–15 Medicare benefit tax statement (MBTS) in the pre-filling report from 1 July 2015 to 25 June 2016. 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

    Extra lines of data will display for your clients as a result of the 2013–14 law change. From 1 April, all rebate percentages are adjusted annually. This means your clients’ rebate percentage for premiums paid before 1 April will be different to the rebate percentage for premiums paid on or after 1 April. Extra benefit codes have been added to distinguish which period the data relates to.

    See also:

    Information will include:

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

    If private health insurance policy details are not available at the time you request the Pre-filling report 2015, you will need to use the details provided in the private health insurance statement issued to your client by their fund or funds.

    Medicare levy surcharge (MLS)

    We will display details as 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
      • S = Single cover
      • P = Single parent cover
      • C = Couple cover
      • F = Family cover.
       

    If Medicare levy surcharge details are not available at the time you request the Pre-filling report 2015, you will need to use the details provided in the private health insurance statement issued to your client by their fund or funds.

    Income test related items

    We will display the following data as reported on payment summaries:

    • item IT1 –Total reportable fringe benefits amounts
    • item IT2 – Reportable employer superannuation contributions
    • item IT3 – 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  
      • This amount is displayed to provide you with a more accurate tax estimate. The amount includes the repayable balance at 30 June 2015, minus any payments made after that date.
      • The repayable balance (provided by pre-filling) is 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.

    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.

    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
    • number of dependent children reported
    • spouse details reported – name, date of birth and sex.

    Current data issues for 2015

    There are no new issues for 2015.

    See also:

    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, you can contact us by:

    • using Portal mail – our preferred method of contact. To use Portal mail  
      • select Mail in the navigation bar on the left side of the screen
      • select Income tax as the mail topic
      • select 2007 and later years incorrect pre-filling data as the subject
       
    • phoning us on 13 72 86 Fast Key Code 2 1 4.

    Provide as much detail as possible to help us investigate your issue.

    Information about the Pre-filling report 2015 is available in the Tax Agent Portal.

      Last modified: 08 Jul 2016QC 45646