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  • Pre-filling 2018

    This includes information on:

    What’s new in 2018

    The Pre-filling report is available through:

    • Tax Agent Portal (TAP)
    • Practitioner lodgment service (PLS) – the PLS pre-filling report will return the same data as the Portal pre-filling report in 2018, with some exceptions.

    The Pre-filling 2018 report includes the following changes:

    • taxpayer details – contact number removed from the Portal pre-filling report
    • PAYG payment summaries for Australian annuities and superannuation income streams (AASIS – previously called Superannuation income stream payment summaries)  
      • reminder messaging will display where AASIS income may no longer be exempt after the introduction of the transfer balance cap
      • addition of a reversionary income stream indicator (Yes or No)
      • descriptions updated for lump sum in arrears payments
    • dividend and interest income – message added where all dividends or interest may not have been reported in the previous year
    • share and unit disposals  
      • capital proceeds from shares and units sold will be displayed where data is available
      • new indicator to advise whether data is original or amended (Portal only)
    • Taxable payments annual report – government entities are now required to report payments they make to an entity wholly or partly for services and grants paid to people or organisations that have an ABN. This information will be displayed where data has been reported
    • tax offsets  
      • Early stage venture capital limited partnership (ESVCLP) – tax offset amount carried forward from previous year will be shown at T8M
      • Early stage investor – tax offset amount carried forward from previous year will be shown at T9O  
    • Special professionals data  
      • remove the calculated amount for special professionals income averages
      • new message advising a manual calculation will be required
    • ATO interest  
      • interest charged by the ATO will be shown at new item D10N Cost of managing tax affairs – Interest charged by the ATO
      • interest paid by the ATO will be shown at new item 24X Other income – Category 2 (ATO interest)
      • ATO interest on fringe benefits tax (FBT) and insolvency accounts will now pre-fill
    • Prior year return data  
      • item IT8 Income tests – number of dependent children – (now also available in PLS)
      • new work-related expense message where a client made claims that were comparatively higher than those in the same occupation with similar income in the previous year – now also available in PLS
    • contact number removed from taxpayer details in the Portal pre-filling report
    • Employee share schemes (ESS) – new and amended ESS data will no longer be updated in pre-fill for 2015 and earlier income years. New and amended ESS data will continue to be updated in pre-fill for 2016 and later years.

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

    See also:

    Pre-filling 2018 contents

    The following data will be available in the Pre-filling report if there is information for your client:

    Taxpayer details

    We will provide the following information from our records:

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

    PAYG payment summaries

    We will provide 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.

    Individual non-business

    We will provide the following details if reported:

    • payer details and income type (S – salary, P – pension, H – working holiday makers)
    • 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 6 – Australian government pensions and allowances
    • 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 – reportable fringe benefits (FBT exempt payer)
    • item IT1 – reportable fringe benefits (FBT non-exempt payer)
    • item IT2 – reportable employer superannuation contributions.

    Employment termination payment

    We will provide the following detail if reported:

    • item 4 – employment termination payments
    • employment termination payment code.

    Australian annuities and superannuation income stream

    We will provide the following details if reported:

    • item 7 – Australian annuities and superannuation income streams
    • item T2 – Australian superannuation income stream
    • lump sum in arrears information
    • taxable components – taxed and untaxed
    • reversionary income stream indicator
    • transfer balance cap messaging.

    Superannuation lump sum

    We will provide the following detail if reported:

    • item8 – Australian superannuation lump sum payments
    • taxable component – taxed and untaxed elements
    • death benefit and code.

    Business and personal services income

    We will provide the following detail if reported – item 9 – attributed personal services income.

    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 (14 or 15) on the tax return.

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

    Foreign employment

    We will provide the following detail if reported:

    • payment type code (J – Joint petroleum development area, F – Foreign employment income)
    • lump sum information.

    Government payments

    We will provide information within a couple of days of receiving it from:

    • Centrelink/Department of Human Services (DHS)
    • Department of Veterans’ Affairs (DVA)
    • Department of Employment (DoE).

    This information consists of:

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

    The information provided 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 IT3 – tax-free government pensions
    • Remote area allowance paid (information for zone tax offset calculations).

    Informative messaging will display where payments have been reported for the following payment types:

    • Parental leave pay (PPL)
    • Dad and partner pay (DAP)
    • Business services wage assessment tool payment (BSW).

    ATO Interest

    We will provide the following information from our systems.

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

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

    The total net ATO interest amount at either item 24X or D10N as follows:

    • A total net assessable interest income amount will display at item 24X Other income – Category 2 (ATO interest), and will include remitted or reimbursed  
      • general interest charge (GIC)
      • shortfall interest charge (SIC)
      • late payment interest (LPI).
    • A total net deductible interest expense amount will display at item D10N Cost of managing tax affairs – Interest charged by the ATO, and will include imposed  
      • GIC
      • SIC
      • LPI.

    Interest information is sourced from the income tax and integrated client account (ICA) on ATO systems. ATO interest on FBT and insolvency accounts is included from 2018.

    From 1 July 2015, we introduced a new way of capturing and reporting pre-fill information for ATO interest. If you choose not to rely on our pre-fill information you will need to manually calculate the interest amounts using your client's statement of account.

    See also:

    ATO interest – recurring data issues

    In some circumstances, we may not provide pre-fill data but will display a message that the client has interest. In this case, you will need to manually calculate the deductions or income amounts, using either reporting method.

    In addition pre-fill reports may not capture your clients' specific circumstances and you may need to adjust the interest amounts reported for:

    • recoupments of interest charged
    • change in residency status
    • movement of transactions across the ICA

    See also:

    Interest income

    Information reported to us by financial institutions and private companies is available for pre-filling at item 10 – Gross interest.

    Information is generally available within a couple of days of 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
    • a message displayed where all interest income may not have been reported in the previous year.

    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.

    See also:

    You may also notice an amount of investment income that belongs to a linked non-individual, such as a superannuation or trust fund.

    See also:

    Dividend and interest schedule

    Dividend and interest information reported by companies through the company tax return is available for pre-filling at item 10 – Gross interest and item 11 – Dividends.

    Information is generally available within a couple of days of being reported.

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

    Dividend income

    Information reported to us by share registries, private companies and most listed public corporations is available for pre-filling at item 11 – Dividends.

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

    Information is generally available within a couple of days of 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
    • listed investment company capital gain deduction (shown at item D8)
    • a message displayed where all dividend income may not have been reported in the previous year.

    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.

    From 1 July 2018, new and amended ESS data reported for 2015 and prior years will not be updated in pre-fill. New and amended ESS data reported for 2016 and later years will continue to be updated in pre-fill. Information is generally available within a couple of days of being reported and consists of:

    • employer's name and Australian business number (ABN)
    • shareholder registration number (SRN) or holder identification number (HIN)
    • plan reference number
    • discount from taxed upfront schemes – eligible for reduction (12D)
    • discount from taxed upfront schemes – not eligible for reduction (12E)
    • discount from deferral schemes (12F)
    • discount on ESS interests acquired pre 1 July 2009 and 'cessation time' occurred during the financial year (12G)
    • TFN amounts withheld from discounts (12C).

    A message will display when amounts either:

    • have been adjusted to exclude foreign service period
    • have not been adjusted to exclude foreign service period.

    Managed funds distributions

    Managed investment funds and Attribution managed investment trusts (AMIT) will provide income details as reported in the Annual investment income report (AIIR).

    Information is generally available within a couple of days of 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:

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

    • item 13 – Partnerships and trusts
    • item 20 – Foreign source income and foreign assets or property
    • item T11 – Other refundable tax offsets (share of exploration credits)
    • item IT5 – Net financial investment loss
    • item IT6 – Net rental property loss.

    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.

    Foreign source investment income

    Foreign source investment income reported to us by financial institutions and private companies will be available for pre-filling at item 20 – Foreign source income and foreign assets or property.

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

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

    Share and unit disposals

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

    • issuer name or name of investment
    • investment code
    • HIN or SRN
    • date of disposal
    • number of shares or units sold
    • number of investors
    • capital proceeds (where available)
    • original (O) or amended (A) data indicator.

    The following types of transactions will be included:

    • PRF – preference shares
    • ORD – ordinary shares
    • CDI – CHESS – depository interest transactions
    • Share buybacks – messaging where your client participated in a share buyback that may have resulted in a capital gains tax event.

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

    Property transfers

    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.

    We are able to display a maximum of five property transfers only.

    Taxable payments

    We will pre-fill payment and grant information reported to us in the Taxable payments annual report by:

    • businesses in the building and construction industry
    • Government entities.

    Contractor payments

    Contractor payment information reported to us in the Taxable payments annual report will be pre-filled.

    Where a contractor has received payments from more than one business or entity, 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 pre-filled, but all data may be used for compliance purposes at a later time. Amounts invoiced but not actually paid to the contractor in the financial year are not included in this year's information. Contractors should check their own records to ensure all income 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 – original or amended data indicator
    • gross amount paid
    • GST
    • tax withheld .

    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.

    See also:

    Government grants

    Government grant information reported to us in the Taxable payments annual report will be pre-filled.

    Government grant information will not be mapped to a specific label – it will be provided in a summary. Consider the nature of the grant to determine if it should be included as income in your client's tax return.

    Government grant information will include:

    • payer name
    • payer ABN
    • name of grant or grant program
    • date of grant payment
    • gross amount paid
    • GST
    • date available for pre-filling
    • type (original or amended)

    It should be noted that the:

    • gross amount paid includes GST, if it has been charged
    • report may not include all government grants paid
    • nature of the grant must be considered before including it in the income tax return.

    See also:

    Net farm management deposits or repayments

    Information is reported by financial institutions and will include:

    • company name
    • date available for pre-filling
    • investment reference number
    • account name
    • details of deposits, repayments, transfers in and transfers out
    • interest offset account.

    If the pre-fill data provided do not match 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 either:

    • were in receipt of a qualifying Australian Government pension or allowance (declared at label 6 in the income tax return)
    • were not in receipt of an Australian Government pension or allowance (declared at label 6 in the income tax return) however they both  
      • satisfy the age requirement for the Centrelink age pension, as at 30 June of the current financial year
      • were eligible for an Australian Government age pension.

    The following items will be displayed:

    • Australian superannuation income stream – item T2
    • Remote area allowance (used in Zone offset calculations at T4)
    • Share of current year Early stage venture capital limited partnership (ESVCLP) tax offset for managed funds at item T8K
    • Early stage venture capital limited partnership (ESVCLP) tax offset amount carried forward from previous year at item T8M
    • Share of current year Early stage investor tax offset for managed funds at item T9L
    • Early stage investor tax offset amount carried forward from previous year at item T9O
    • The total Exploration credits reported by private companies and managed funds will be displayed at item T11.

    Medicare levy surcharge (MLS)

    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 include:

    • health insurer ID and name
    • membership number
    • start and end date of the policy.

    If Medicare levy surcharge details are not available when you request the pre-fill information, you will need to use the details provided in the private health insurance statement issued by your client's fund or funds.

    Income test related items

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

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

    Ensure compulsory super amounts are not included.

    See also:

    Private health insurance policy details

    All rebate percentages are adjusted annually on 1 April. This means your client's 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 distinguish which period the data relates to.

    Information will include:

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

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

    ATO data

    This section includes amounts to help you estimate your client's refund or debt.

    Income-contingent loans

    Information will be displayed for repayable amounts of income- contingent loans for:

    • Higher Education Loan Program (HELP)
    • Student Financial Supplement Scheme (SFSS)
    • Trade Support Loan (TSL)
    • Student Start-up Loan (SSL)
    • ABSTUDY Student Start-up Loan (ABSTUDY SSL).

    The repayable balance provided by pre-filling may be different to your client's account balance. The repayable balance does not include new debts until they become repayable. There is a lead time between when the debt is incurred and when it becomes repayable.

    Indexation is applied to repayable amounts each year on 1 June.

    The pre-fill amount displayed includes the repayable balance at 1 June 2018, less any repayments made after that date.

    Where the pre-fill request is made between:

    • 1 January and 31 May of the current year, the repayable balance will only include debts incurred up to (but not including) 1 January of the previous calendar year
    • 1 June and 31 December of the current year, the repayable balance will only include debts incurred up to (but not including) 1 January of the current calendar year.
    Prior year amounts

    If the pre-fill request is for an outstanding prior year return, the repayable amount is shown as at the date the pre-fill request is made. This means if a pre-fill request is made for a prior year return, the current repayable loan balance is shown and will be the repayable amount regardless of the income year of the return.

    PAYG instalments

    The total amount displayed represents the calculated liability regardless of payment.

    Accumulative low-rate cap

    Information will include:

    • accumulative low-rate cap amount
    • year
    • low-rate cap used
    • messaging where client has exceeded the low-rate cap.

    Income averaging for primary producers and special professionals

    We will display the following amounts for:

    • primary producers – basic taxable income amounts by year
    • special professionals – taxable professional income amounts by year.

    Overdue income tax returns

    An overdue income tax returns advisory message will display in the Portal pre-fill report 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:

    • occupation description and code (not available in PLS)
    • sources of supplementary income reported (not available in PLS)
    • rental property address and date first earned income
    • net capital losses carried forward to later income years
    • business income and expenses – closing stock  
      • total closing stock amount
      • subtotals for primary and non-primary production amounts (not available in PLS)
      • valuation method type – C cost, M market selling value or R replacement value (not available in PLS)
    • deductions reported (not available in PLS) – includes a message where work-related expenses were high compared to clients in the same occupation with similar income (now also available in PLS)
    • dependents  
      • number of dependent children and students for Medicare (M1)
      • number of dependent children for Income test IT8 – (now also available in PLS)
    • spouse details – name, date of birth and gender (not available in PLS).

    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, you can contact us by:

    • Portal mail (our preferred method of contact):    
      • 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 2018 is available in the Tax Agent Portal.

      Last modified: 19 Jul 2018QC 52732