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Annual investment income report

Investment bodies are required to lodge an Annual investment income report in most circumstances.

Last updated 4 September 2016

Investment bodies are required to lodge an Annual investment income report (AIIR) if any of the following occur:

  • the total amount of income paid or credited to an investment is $1 or more and the total number of investments accepted by the investment body during the year is 10 or more  
  • an amount has been withheld from an investment because a tax file number (TFN), Australian business number (ABN) or exemption was not quoted
  • non-resident withholding has occurred
  • an investment is a farm management deposit.

If none of the above occurred, your investment body can lodge a nil return. We then won't need to contact you about your AIIR for that financial year.

A company that has accepted less than 10 investments and paid $1 or more in income must lodge a Dividend and interest schedule with its income tax return.

Non-resident income other than investment income (for example, royalties) should be reported in the PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report.

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The Annual investment income report includes details of investment income paid to the accounts of investors, farm management deposits and other related information.

The Annual investment income report (AIIR) is generally due on 31 October each year. You can apply for an extension of time if you need it.

How to lodge your Annual investment income report (AIIR) online. Lodge a nil return if there is nothing to report.

Investment bodies are required to report to us on their investors' TFNs/ABNs and investment income.

News and updates for annual investment income reporting (AIIR) and quarterly TFN/ABN reporting.