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  • Form errors

    Table 7: Form errors

    Error code

    Description

    Recommended action

    CMN.ATO.AS.000162

    DIN – document identification number is required.

    A valid document identification number (DIN) must be provided. 

    CMN.ATO.CGTS.402181

    Invalid small business concessions total amount.

    Total small business concessions cannot be greater than Total current year capital gains less the capital gains tax (CGT) discount.

    CMN.ATO.CGTS.402184

    Invalid amount. Total net capital gain amount incorrect.

    Net capital gain must equal Total current year capital gains, less:

    • Total capital losses applied
    • Total capital gains discount applied, and
    • Total small business concessions applied.

     

    CMN.ATO.CTR.428028

    Invalid percentage of foreign shareholding (valid values are 1–100%).

    Percentage of foreign shareholding must be between 1 and 100.

    CMN.ATO.CTR.428076

    Invalid percentage of non-member income.

    Percentage of non-member income must be between 1 and 100.

    CMN.ATO.CTR.428167

    Total salary and wage expenses action code required, where amount field has been populated.

    At Financial and other information, when there is an amount present at Total salary and wage expenses the Total salary and wage expenses action code must also be provided.

    CMN.ATO.CTR.428185

    Check claim for early payment interest CR – must not be less than 50 cents.

    Check the Credit for interest on early payments – amount of interest and provide an answer that is above 50 cents.

    CMN.ATO.CTR.428352

    International dealings schedule required.

    An International dealings schedule is required if any of the following apply:

    • there is an amount present at Offshore banking unit adjustment
    • the value of dealings with international related parties is greater than $2 million
    • the entity had either a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust
    • there is a yes response to the question 'Did the thin capitalisation provisions affect you?'

     

    CMN.ATO.CTR.428354

    Research and development tax incentive schedule must be attached.

    Where R&D labels have been completed, a Research and development tax incentive schedule must be attached.

    CMN.ATO.CTR.428376

    Trading account items are present without cost of sales.

    When trading account items are present, Cost of sales must be completed.

    CMN.ATO.CTR.428385

    Response to international aggregate amount transactions question incorrect

    If there is no response to the question 'Did you have any transactions or dealings with international related parties?' there cannot be a no response to the question 'Was the aggregate amount of the transactions or dealings with international related parties greater than $2 million?'

     

    As these items relate to international related party dealings or transfer pricing, the answers cannot conflict with one another.

    CMN.ATO.CTR.428396

    In calculation statement, PAYG instalments raised amount should be greater than or equal to zero.

    When the Status of company is Consolidated head company or Consolidated subsidiary member; there should be an amount for PAYG instalments raised in the calculation statement.

    CMN.ATO.CTR.428417

    Transactions with specified countries question incorrect.

    If there is a yes response on the International dealings schedule at 'Did you have dealings with international related parties located in specified countries?' the response at Overseas transactions – Transactions with specified countries (Item 30 Label I) on the Company return must also be yes.

    CMN.ATO.CTR.430014

    International dealings schedule required.

    An International dealings schedule must be attached if any of the following amounts are greater than zero:

    • interest expenses overseas
    • royalty expenses overseas
    • section 46FA deduction for flow-on dividends.

     

    CMN.ATO.CTR.430016

    Depreciation expenses are greater than accounting expenditure subject to R&D incentive plus non-deductible expenses.

    For a taxpayer not claiming Deduction for certain assets at Small business entity simplified depreciation, Depreciation expenses cannot be greater than the sum of:

    • accounting expenditure subject to R&D tax incentive, and
    • non-deductible expenses.

     

    CMN.ATO.CTR.430021

    Check depreciation expenses or deduction for decline in value of depreciating assets amount.

    One of the following problems needs to be addressed, either:

    • an amount is present at Deduction for decline in value of depreciating assets and there is no amount at Depreciation expenses
    • an amount is present at Depreciation expenses and there is no amount at Deduction for decline in value of depreciating assets, and the taxpayer is not claiming any Deduction for certain assets at Small business entity simplified depreciation.

     

    CMN.ATO.CUREL.000041

    Either individual or non-individual name must be supplied.

    You must include the client name.

    CMN.ATO.DIDS.000002

    Description of interest or dividend expense contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.IDS.440002

    International related party dealings information is required.

    If there is a yes response to 'Is the total of your international related party dealings over $2 million?' all International related party dealings questions must be completed.

    CMN.ATO.IDS.440003

    International related party dealings question incorrect.

    If the Foreign country code has been completed, the response to 'Did you have dealings with international related parties, apart from dealings with related parties located in specified countries?' must be yes.

    CMN.ATO.IDS.440004

    Foreign country code required.

    If there is a yes response to 'Did you have dealings with international related parties, apart from dealings with related parties located in specified countries?', the Foreign country code must be completed.

    CMN.ATO.IDS.440013

    Tangible property of revenue nature information incomplete.

    If there is a yes response to 'Did you have any international related party dealings involving tangible property of a revenue nature, including trading stock and raw materials?' the following must all be completed:

    • Expenditure or Revenue
    • Main pricing methodology code
    • Percentage of dealings with documentation code.

     

    CMN.ATO.IDS.440023

    International related party dealings information required.

    If there is a yes response to 'Did you have any service arrangements with international related parties?', service arrangements information must be completed.

    CMN.ATO.IDS.440035

    International related party dealings question incorrect.

    If international related party dealings information has been completed for derivative transactions, the response to 'Did you have any derivative transactions with international related parties?' must be yes.

    CMN.ATO.IDS.440456

    International related party dealings information required.

    If there is a yes response to 'Did you have any dealings of a financial nature with international related parties?' , financial dealings information must be completed for one or more of the following:

    • amounts borrowed
    • amounts loaned
    • interest
    • guarantees
    • insurance
    • reinsurance
    • other financial dealings.

     

    CMN.ATO.IDS.440052

    Interest information incomplete.

    If there is a 'yes' response to 'Did you have any dealings of a financial nature with international related parties?' and you intend to complete Interest, the following must be completed:

    • Expenditure or Revenue,
    • Main pricing methodology code
    • Percentage of dealings with documentation code.

     

    CMN.ATO.IDS.440058

    Other dealings of a revenue nature information incomplete.

    If there is a yes response to 'Did you have any other international related party dealings of a revenue nature?', the following must all be completed:

    • Expenditure or Revenue
    • Main pricing methodology code
    • Percentage of dealings with documentation code
    • Description.

     

    CMN.ATO.IDS.440074

    International related party dealings information required.

    If there is a yes response to 'Did you provide or receive share-based employee remuneration to or from an international related party?', you must complete Deductions and/or Income.

    CMN.ATO.IDS.440081

    Branch operations information is required.

    If there is a yes response to 'Do you have any branch operations (including Australian branch operations if you are a non-resident)?', Amounts claimed or returned for internally recorded dealings with branch operations must be completed.

    CMN.ATO.IDS.440105

    Interests in foreign entities information not required.

    If there is a no response to 'Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)?', then the following should not be completed:

    • the Number of CFCs and CFTs that you had an interest in
    • Specify the amounts included in assessable income under sections 456, 457 or 459A
    • 'Did you have a CFC that was a resident of an unlisted country that provided a benefit (as defined in section 47A of the ITAA 1936), either directly or indirectly, to you or any of your related entities at any time during the income year?'.

     

    CMN.ATO.IDS.440106

    Interests in foreign entities information required.

    If there is a yes response to 'Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)?', the following must all be completed:

    • number of CFCs and CFTs that you had an interest in
    • amounts included in assessable income under sections 456, 457 or 459A
    • a response to 'Did you have a CFC that was a resident of an unlisted country that provided a benefit (as defined in section 47A of the ITAA 1936), either directly or indirectly, to you or any of your related entities at any time during the income year?'.

     

    CMN.ATO.IDS.440116

    Interests in foreign entities information required.

    If there is a yes response to 'Do you have foreign branch operations or any direct or indirect interests in foreign companies or foreign trusts?, the following must all be completed:

    • non-assessable foreign income derived under sections 23AH, 23AI or 23AJ
    • a response to 'Did you have any debt deductions in earning non-assessable non-exempt foreign income?'
    • a response to 'Did you have any capital gains tax (CGT) events in relation to your interest in a foreign company?' 

     

    CMN.ATO.IDS.440147

    Thin capitalisation information required.

    If there is a no response to 'Has an Australian resident company elected under subdivision 820-FB of the ITAA 1997 to treat your qualifying Australian branch operations as part of a consolidated group, MEC group or a single company for thin capitalisation purposes?', then:

    • the Australian business number (ABN) should not be completed
    • all subsequent thin capitalisation questions should be completed.

     

    CMN.ATO.IDS.440162

    Amount of debt deduction disallowed is required.

    If 'What was your entity type at the end of the income year?' code is present, the Amount of debt deduction disallowed is required.

     

    If there is no debt deduction disallowed calculated, enter zero.

    CMN.ATO.IITR.000004

    Check spouse's income for correct calculation of Medicare levy reduction.

    Check the entry at Your spouse's taxed element of a superannuation lump sum at which zero tax rate. If the spouse received a lump sum that includes the low rate cap, this label must be completed in order to correctly calculate the Medicare levy reduction.

    CMN.ATO.IITR.000013

    Check reportable employer superannuation contributions as MLS liability may be incurred.

    Check that compulsory super contributions have not been included in Reportable employer superannuation contributions in the Income test section.

     

    Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only. Incorrect reporting may cause a Medicare levy surcharge liability.

    CMN.ATO.IITR.000054

    Taxpayer daytime contact details must be provided.

    You must include either the taxpayer's daytime or mobile phone number.

    CMN.ATO.IITR.000112

    Current postal address state and postcode are required for Australian addresses.

    State, postcode, and country are required in the Current postal address field.

    CMN.ATO.IITR.000178

    Account name contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.IITR.000214

    Net non-primary production income/loss amount is incorrect.

    The amount provided at Non-primary production – Net income or loss from business amount must equal the sum of:

    • net income or loss from carrying on a business or investing
    • net income or loss from carrying on a rental property business
    • other income or loss relating to net income or loss from business.

     

    CMN.ATO.IITR.000217

    Payer's – withholder payer number is invalid.

    Either payer's Australian business number (ABN) or payer's – Withholder payer number can be populated, but not both.

    CMN.ATO.IITR.000238

    Share of net income from trusts less capital gains, foreign income and franked distributions is invalid.

    When a Share of net income from trusts less capital gains, foreign income and franked distributions action code is present, an amount above zero is required at Share of net income from trusts less capital gains, foreign income and franked distributions.

    CMN.ATO.IITR.000254

    Foreign income tax offset must be less than total foreign income.

    Foreign income tax offset must be less than the sum of:

    • Total current year capital gains
    • CFC income
    • Transferor trust income
    • Other net foreign employment income
    • Net foreign pension or annuity income without an undeducted purchase price
    • Net foreign pension or annuity income with an undeducted purchase price
    • Net foreign rent
    • Other net foreign source income
    • Net foreign employment income – payment summary
    • Primary production deferred losses
    • Non-primary production deferred losses.

     

    CMN.ATO.IITR.000257

    Net non-primary production income/loss is incorrect.

    Non-primary production – Net income or loss from business must equal to:

    • Non-primary production – net income or loss from business this year, less
    • Non-primary production – deferred non-commercial losses from a prior year.

     

    CMN.ATO.IITR.000263

    Total income or loss field is incorrect.

    The total of all income fields must equal the amount at Total income or loss.

    CMN.ATO.IITR.000274

    Payer's – withholder payer number is invalid.

    Payer's – Withholder payer number for salary or wages is incorrect.

    CMN.ATO.IITR.000377

    Payer's Australian business number is invalid

    The payer's Australian business number is incorrect.

    CMN.ATO.IITR.000502

    Enter number of days NOT liable for Medicare levy surcharge.

    Where the taxpayer and their dependants have not been covered by private patient hospital cover for the entire income year, Number of days not liable for surcharge, must be provided.

    CMN.ATO.IITR.000504

    Incorrect value for number of days not liable for Medicare levy surcharge.

    If private patient hospital cover has been retained for the whole year, Number of days not liable for surcharge must be blank or a valid accounting period.

    CMN.ATO.IITR.000605

    Tax claim code is required.

    When any private health insurance policy details have been completed, a Tax claim code must be present.

    CMN.ATO.IITR.000636

    Bank account details have not been completed. Any refund due may be delayed.

    Complete financial institution details.

    CMN.ATO.IITR.020011

    Check criteria for the completion of government super contributions.

    Where adjusted Taxable income exceeds $37,000, low income super contribution will not be permitted. As the taxable income is $51,021 or less, government super contributions should only be completed where a personal contribution is made to the super fund, for which a deduction was not claimed.

    CMN.ATO.IITR.020019

    Check completion of government super contributions.

    As the estimated total income is below $34,488, there is no need to complete government super contributions for either co-contribution or low income super contribution purposes, unless employment or business income relating to an earlier income year has been disclosed for either:

    • Salary or wages
    • Allowances, earnings, tips, director's fees
    • Total assessable discount amount
    • Total reportable fringe benefits amount from employers exempt under section 57A
    • Total reportable fringe benefits amount from employers not exempt under section 57A Reportable employer superannuation contributions
    • Business income and expenses.

     

    CMN.ATO.IITR.021015

    Adjusted taxable income is incorrect.

    Adjusted taxable income must include:

    • taxable income (assessable income minus deductions)
    • adjusted fringe benefits amount (total reportable fringe benefits amounts × 0.53)
    • tax-free government pensions or benefits
    • target foreign income
    • reportable super contributions (includes both reportable employer super contributions and deductible personal super contributions)
    • total net investment loss (includes both net financial investment loss and net rental property loss)
    • child support paid.

     

    CMN.ATO.IITR.022015

    Adjusted taxable income is incorrect

    Adjusted taxable income must include:

    • taxable income (assessable income minus deductions)
    • adjusted fringe benefits amount (total reportable fringe benefits amounts × 0.53)
    • tax-free government pensions or benefits
    • target foreign income
    • reportable super contributions (includes both reportable employer super contributions and deductible personal super contributions)
    • total net investment loss (includes both net financial investment loss and net rental property loss)
    • child support paid.

     

    CMN.ATO.IITR.022019

    Check completion of government super contributions.

    As the estimated total income is below $34,488, there is no need to complete government super contributions for either co-contribution or low income super contribution purposes, unless employment or business income relating to an earlier income year has been disclosed for either:

    • Salary or wages
    • Allowances, earnings, tips, director's fees
    • Total assessable discount amount
    • Total reportable fringe benefits amount from employers exempt under section 57A
    • Total reportable fringe benefits amount from employers not exempt under section 57A Reportable employer superannuation contributions
    • Business income and expenses.

     

    CMN.ATO.IITR.200001

    Questions relating to the full individual return form must be answered.

    When the Income tax return type is not provided (implying that the return is to be treated as a full Individual return), the following questions must be answered:

    • 'Did you have a capital gains tax event during the year?'
    • Did you have either a direct or indirect interest in a controlled foreign company (CFC)?'
    • 'Have you ever, either directly or indirectly, caused the transfer of property (including money) or services to a non-resident trust estate?', and
    • 'During the year did you own, or had interest in, assets located outside Australia with total value of AUD $50,000 or more?'.

     

    CMN.ATO.IITR.200003

    Dividend amounts for the application for the refund of franking credits have not been provided.

    When the Income tax return type is provided (implying the return is to be treated as a short Individual return), one or more of the following must be provided at Dividends:

    • Unfranked amount
    • Franked amount
    • Franking credit, or
    • Tax file number amounts withheld from dividends.

     

    CMN.ATO.IITR.200014

    Check deductible personal superannuation contributions.

    Rebate income is used to determine eligibility for the Seniors and pensioners tax offset.

    Where applicable, complete deductible Personal superannuation contributions in the Supplementary section.

    CMN.ATO.IITR.200015

    Check reportable employer superannuation contributions as SPO entitlement may be impacted.

    Check that compulsory super contributions have not been included in Reportable employer superannuation contributions in the income test section.

     

    Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only. Incorrect reporting will result in reduced Senior and pensioner offset entitlement.

    CMN.ATO.IITR.200016

    Check spouse's income for senior and pensioner tax offset.

    If a Seniors and pensioners tax offset claim code is present, check if Spouse details are required.

    CMN.ATO.IITR.200033

    Check deductible personal superannuation contributions.

    Income for surcharge purposes is used to determine if the taxpayer is liable for Medicare levy surcharge.

     

    Where applicable, complete deductible Personal superannuation contributions in the Supplementary section.

    CMN.ATO.IITR.210002

    Check spouse income from payment summaries.

    In claiming the Superannuation contributions on behalf of your spouse tax offset in the Supplementary section, if the taxpayer's spouse has reportable fringe benefits amounts or reportable employer superannuation contributions on their payment summaries, complete Spouse details – married or de facto on the taxpayers tax return.

    CMN.ATO.IITR.210003

    Check private health insurance details from policy statement.

    In Private health insurance policy details, the amounts shown on the statement at Your premiums eligible for Australian Government rebate and Your Australian Government rebate received must to be entered.

    CMN.ATO.IITR.210016

    Spouse details required.

    Spouse details are required where the private health insurance tax claim code shows there was a spouse during the income year.

    CMN.ATO.IITR.300000

    Check net capital gains and net capital losses carried forward relate to collectables.

    Check that Net capital gains and Net capital losses carried forward to later income years relate to collectables.

    CMN.ATO.IITR.300001

    Primary production averaging will be applied as there is a zero at one or more of the labels.

    Primary production averaging will be applied to this assessment as there is a zero at one or more of the primary production labels:

    • Distribution from partnerships
    • Share of net income from trusts
    • Related deductions
    • Net income or loss from business
    • Net farm management deposits or repayments.

    These labels may have been completed as a result of information supplied in the main partnership or trust returns or the business income and expense labels.

     

    If primary production averaging does not apply to this assessment, primary production labels must be left blank.

     

    A zero at Share of net income from trusts is acceptable where the beneficiary is presently entitled to the income of a trust that is carrying on a primary production business that resulted in a loss.

    CMN.ATO.IITR.300003

    Check tax free pension amounts.

    Ensure only tax-free pensions paid by Centrelink or Department of Veterans Affairs are included in tax-free government pensions; and not taxable payments shown at:

    • Australian Government allowances and payments
    • Australian Government pensions and allowances
    • Australian annuities and superannuation income streams.

     

    CMN.ATO.IITR.300005

    Check reportable employer superannuation contributions.

    Check that compulsory super contributions have not been included in Reportable employer superannuation contributions in the income test section.

     

    Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only.

    CMN.ATO.IITR.300010

    Check completion of government super contributions.

    Government super contributions should be completed where a low income super contribution or a co-contribution may be entitled, so any business partnership income will be recorded as business income.

    CMN.ATO.IITR.300011

    Check completion of government super contributions.

    Government super contributions (Item A3) fields do not need to be completed for low income super contribution purposes, unless employment or business income relating to an earlier income year has been disclosed at either:

    • Salary and wages
    • Allowances, earnings, tips, director's fees
    • Total assessable discount amount
    • Total reportable fringe benefits amount
    • Reportable employer superannuation contributions
    • Business income and expenses.

     

    CMN.ATO.IITR.300012

    Government super contribution fields may need to be completed.

    Government super contributions fields may need to be completed for low income super contribution purposes, where employment or business income relating to an earlier income year has been disclosed for either:

    • Salary and wages
    • Allowances, earnings, tips, director's fees
    • Total assessable discount amount
    • Total reportable fringe benefits amount
    • Reportable employer superannuation contributions
    • Business income and expenses.

     

    CMN.ATO.IITR.300013

    No income or deduction amounts present. Is this a nil return?

    Check income or deduction amounts if return is not intended to report nil.

    CMN.ATO.IITR.300015

    Check claim for superannuation deductions as income attributable to eligible employment is present.

    Claim for superannuation deductions should be checked as employment income is present.

    CMN.ATO.IITR.300016

    Work related expense deductions can only be claimed if salary or allowance income is declared

    Work related expense deductions can only be claimed if income is declared at either:

    • Salary and wages
    • Allowances, earnings, tips, director's fees.

     

    CMN.ATO.IITR.300031

    Total business or personal services income, and description of main business activity are required.

    Where an Industry code is present, there must be either:

    • Description of main business or professional activity
    • amounts at primary production or non-primary production income in Business income and expenses
    • net personal services income.

     

    CMN.ATO.IITR.300039

    'Business loss activity – description of activity' is required.

    Business loss activity details (Item P9) must be present when either of the following are present:

    • a loss amount for primary production business income, non-primary production business income
    • net personal services income.

     

    CMN.ATO.IITR.300040

    'Business loss activity – description of activity' is required.

    Description of activity (Label D) at Business loss activity (Item P9) must be provided when a loss has been entered at either:

    • Distribution from partnerships
    • Distribution from partnerships less foreign income.

     

    CMN.ATO.IITR.300094

    Net rental property loss is incorrect.

    If the total of Net rental property income less Net rental property deductions is less than zero, the difference must be inserted at Net rental property loss

    If the difference exceeds zero, then zero must be entered at Net rental property loss.

    CMN.ATO.IITR.300105

    Main salary or wage occupation description and Occupation code must be provided.

    The Main salary or wage occupation description and Occupation code must be provided when either:

    • payer's ABN or payer's – withholder payer number are present, or
    • there are positive amounts for any of the following:        
      • Gross income
      • Work related car expenses
      • Work related travel expenses
      • Work related uniform, occupation specific or protective clothing, laundry and dry cleaning expenses
      • Work related self-education expenses
      • Other work related expenses.
       

     

    CMN.ATO.IITR.300106

    Gross income, ABN/WPN or work related expense deductions must be provided.

    When the Main salary or wage occupation description or Occupation code are present, Gross income amount must be completed, along with, either:

    • payer's ABN or payer's – withholder payer number, or
    • a positive amount for either        
      • Work related car expenses
      • Work related travel expenses
      • Work related uniform, occupation specific or protective clothing, laundry and dry cleaning expenses
      • Work related self-education expenses
      • Other work related expenses.  
       

     

    CMN.ATO.IITR.310006

    The sum of deferred losses must equal total deferred losses.

    Your share of deferred losses from partnership activities (Item 16 Label F), plus Deferred losses from sole trader activities must equal the sum of primary and non-primary production deferred losses.

    CMN.ATO.IITR.310052

    Response to 'Did you receive any personal service Income?' is required.

    A response is required for 'Did you receive any personal service income?' when there are amounts at any of the following:

    • Total expenses non-primary production
    • Total expenses primary production
    • Net income or loss from business this year non-primary production
    • Net income from business this year primary production.

     

    CMN.ATO.IITR.310104

    Work related uniform expense item details on attached work related expenses schedule required.

    Where there is an amount above zero for Work related uniform, occupation specific or protective clothing, laundry and dry cleaning expenses, work related self-education expense item details of the following must be provided (on the attached Work related expenses schedule):

    • Uniform, protective or occupation specific clothing and laundry expenses – description of clothing and justification for work purposes
    • Clothing expenses – category
    • Clothing expenses – amount
    • Clothing expenses – standard evidence/calculation information code.

     

    CMN.ATO.IITR.400030

    Had spouse for the full year must be answered.

    The question, 'Did you have a spouse for the full year?' must be answered when details have been provided for either:

    • Spouse's date of birth
    • Spouse details – date you had a spouse from
    • Spouse details – date you had a spouse to
    • Amount of any Australian Government pensions and allowances received by your spouse in the year of the return
    • Your spouse's adjustable tax income total amount.

     

    CMN.ATO.IITR.410009

    Total business income amount required.

    If Business name of main business or Business address of main business is present, the Total business income (primary production or non-primary production) is required at Business income and expenses.

    CMN.ATO.IITR.410016

    Product ruling year and number details are required.

    When either Product ruling year or Product ruling number have been provided, both fields must be completed.

    CMN.ATO.IITR.600001

    Check claim for work related clothing and/or laundry expenses

    Check claim for work related clothing and/or laundry expenses, information may be missing or incorrect.

    CMN.ATO.IITR.600016

    Income from investment, partnership and other sources indicator is required.

    When Income from investment, partnership and other sources is zero or not provided, the Income from investment, partnership and other sources indicator must be yes.

    CMN.ATO.IITR.600037

    Work related uniform, occupation specific or protective clothing action code is required.

    When an amount above zero is provided for Work related uniform, occupation specific or protective clothing, laundry and dry cleaning expenses, the Work related uniform, occupation specific or protective clothing, laundry, and dry cleaning expenses action code must be completed.

    CMN.ATO.IITR.600086

    At least one of the salary or wages details must be provided.

    Where Salary or wages (Item 1) have been provided, at least one of the Salary or wage details must be provided.

    CMN.ATO.IITR.630001

    Check deductible personal superannuation contributions

    Check deductible personal superannuation contributions; information may be missing or incorrect.

    CMN.ATO.IITR.630002

    Check Australian superannuation income stream amounts.

    Check tax withheld from Australian annuities and superannuation income streams and Australian superannuation income stream offset. The taxpayer is older than 61 years and Australian annuities and superannuation income stream untaxed elements are present.

     

    The tax-free components or the taxed elements of Australian superannuation income streams may have been incorrectly entered as an untaxed element.

    CMN.ATO.IITR.630005

    Check tax withheld against income.

    Check the tax withheld, as the amount is greater than or equal to the sum of income amounts from salary and wages attributed to personal services income.

    CMN.ATO.IITR.630012

    Check the tax withheld amount matches total tax withheld from the PAYG SLS summary.

    Check the following:

    • the tax withheld amount matches total tax withheld from the PAYG superannuation lump sum summary
    • the payment is from a taxed or untaxed element
    • the taxpayer's age when payment was received.

     

    CMN.ATO.IITR.EM0054

    Invalid or incomplete BSB details provided.

    The BSB must be for a valid Australian bank account and include numerical characters only.

    CMN.ATO.LS.414008

    Tax losses carried forward to later income years, Total is not equal to Part Label J.

    The total of Tax losses carried forward to later income years (Part A) must equal to Part Label J.

    CMN.ATO.LS.414023

    Answer to changeover time question is required.

    A response must be provided to 'Has a changeover time occurred in relation to the company after 1:00pm by legal time in the Australian Capital Territory on 11 November 1999?'.

    CMN.ATO.PTR.430130

    Key financial information amounts and/or business and professional amounts must be present.

    If Net income or loss from business, either primary production or non-primary production, is present, there must be an amount included under either:

    • assets, liabilities or proprietors' funds
    • business and professional items.

     

    CMN.ATO.PTR.430144

    Distribution of PP income cannot exceed net PP income

    The amount of primary production income in the distribution statement is greater than:

    • Income or loss from a business – net primary production income, plus
    • primary production Distribution from partnerships, plus
    • primary production Share of net income from trusts, less
    • primary production deductions relating to distribution.

     

    CMN.ATO.PTR.430171

    Net rental income must equal the sum of all partners' share of net rental income

    The amount at Net rental property income or loss must equal the sum of all amounts recorded in the Statement of distribution – Share of net rental property income or loss.

    CMN.ATO.PTR.430706

    Net Australian income/loss must equal total distributed PP, non-PP income and Franked distributions.

    In all Statements of distribution and Franked distributions, the Net Australian income/loss amount must equal the sum of:

    • Share of income – primary production, and
    • Share of income – non-primary production.

     

    CMN.ATO.PTR.431047

    Partner distribution amounts are missing or have a value of zero.

    For each partner listed in the Statement of distribution, there must be an amount value greater than zero for the following fields:

    • Share of income –Primary production
    • Share of income – Non-primary production
    • Franked distributions
    • Franking credit
    • TFN amounts withheld
    • Australian franking credits from a New Zealand company.

    For remaining fields where the amount is nil, zero should be entered at the relevant label.

    CMN.ATO.PTR.432001

    Net small business income is incorrect.

    The sum of Share of net small business income in the Distribution statement cannot be greater than Net small business income.

    CMN.ATO.RDTIS.438049

    The indicated aggregated turnover is incorrect.

    With an indicated Aggregated turnover of less than $20 million, the Aggregated turnover must be present, and less than $20 million.

    CMN.ATO.RS.000011

    The non-individuals only section – trusts and partnerships cannot be populated.

    When the Entity type code is equal to 117 (for individuals), none of the fields in the Non-individuals only section – trusts and partnerships should be populated.

    CMN.ATO.SMSFAR.436156

    Total member closing account balances must equal the sum of all members' closing balances.

    Check Total member closing account balances to make sure it equals the sum of Closing account balance amounts for all members.

    CMN.ATO.SMSFAR.436352

    Exempt current pension income cannot be greater than gross income.

    Exempt current pension income cannot be greater than Gross income, less all of the following:

    • Transfers from foreign funds
    • Assessable contributions
    • Assessable income due to changed tax status of fund, and
    • Net non-arm's length income.

     

    CMN.ATO.SMSFAR.436607

    Income stream payment code is required.

    If an Income stream payment is provided, an Income stream payment code is required.

    CMN.ATO.SMSFAR.436636

    If fund has exempt income then it must have non-deductible expenses.

    If Exempt current pension income is greater than zero, then details of Deductions and non-deductible expenses must be provided.

    CMN.ATO.SMSFAR.436683

    Tax on No-TFN-quoted contributions must be supplied.

    A figure must be supplied at Tax on No-TFN-quoted contributions.

    CMN.ATO.SMSFAR.436686

    No-TFN-quoted contributions must be supplied. A value must be included in the field, even if the value is zero.

    A figure must be supplied at No-TFN-quoted contributions, even if the value is zero.

    CMN.ATO.TRT.432179

    Net trust income must equal distributed income.

    If the overall net trust income (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses of earlier income years deducted this year) is greater than zero, then the sum of the income amounts in the Statements of distribution must equal the overall net trust income.

    CMN.ATO.TRT.432235

    Business and professional items amounts must be present.

    If Net income or loss from business is present under Business income and expenses, then at least one Business and professional items amount must be present.

    CMN.ATO.TRT.432307

    Franking credits must not be present when the trust has zero net income or incurs an overall loss.

    If there is an overall trust loss (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses) is less than or equal to zero, then the Franking credits and Australian franking credits from a NZ company must not be present in a Statement of distribution.

     

    Franking credits cannot be distributed when there is an overall trust loss. Delete the franking credits from the Statement of distribution.

    CMN.ATO.TRT.432315

    Foreign income tax offsets amount must equal distributed amounts

    If the overall net trust income is greater than zero (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses), then the sum of Foreign income tax offsets in the Statements of Distribution, including 'Income to which no beneficiary is presently entitled', must equal the Foreign income tax offsets of the trust.

    CMN.ATO.TRT.432568

    Current business address required for non-individual beneficiary.

    A current business address must be present for the non-individual beneficiary on the Statement of distribution.

    CMN.ATO.TRT.432569

    Current residential address required for individual beneficiary.

    A current residential address must be present for the individual beneficiary on the Statement of distribution.

    CMN.ATO.TRT.432632

    Share of income of the trust estate is incorrect.

    The sum of Share of income of the trust estate (beneficiary entitled) and (no beneficiary entitled) must equal the Income of the trust estate amount.

    CMN.ATO.TRT.432637

    Each statement of distribution must contain distribution amounts.

    A Statement of distribution must include an amount against at least one of:

    • Primary production income
    • Non-primary production income
    • Franked distributions
    • Franking credit
    • TFN amounts withheld
    • Australian franking credit from a New Zealand franking company
    • TB statement – Tax preferred amounts, or
    • TB statement – Untaxed part of share of net income.

     

    CMN.ATO.TRT.432654

    Response to TOFA question required.

    If there is a yes response to 'Are you subject to the Taxation of Financial Arrangements rules contained in Division 230 of the ITAA 1997?' on the International Dealings Schedule, there must also be a yes response to 'Did you make a gain, loss or balancing adjustment from a financial arrangement subject to the TOFA rules?' on the trust return.

    CMN.ATO.TRT.432659

    PP – Share of net income from trusts amount must be greater than zero if action code is present.

    If the Primary production – Share of net income from trusts action code is present, the Primary production – Share of net income from trusts must be greater than zero.

     

    An action code is not required for negative or zero amounts.

    CMN.ATO.TRT.432703

    Non-resident trust income amount must not be present.

    If the answer to 'Is the trust a non-resident trust?' is no, do not enter an amount. 'If yes, state the amount of income derived outside Australia to which no beneficiary is presently entitled'.

    CMN.ATO.WRE.000026

    Car expenses – Explanation and justification for work purposes contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000028

    Car expenses – Details of 'other' evidence/calculation code used contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000031

    Other travel expenses – Details of 'other' evidence/calculation code used contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000032

    'Uniform, protective or occupation specific clothing and laundry expenses.' contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000034

    Clothing expenses – Details of 'other' evidence/calculation code used contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000040

    Other work expenses – Explanation and justification for work purposes of each expense contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000041

    Other work expenses – Details of 'other' category used contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000042

    Other work expenses – Details of 'other' evidence/calculation code used contains invalid text.

    A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' /

    CMN.ATO.WRE.000053

    Car expenses set rate method is incorrect.

    When Car expenses – Engine capacity code (cents per km method only) is Engine capacity >1600cc and <=2600cc or rotary engine >800cc and <=1300cc and Car expenses – Claim code is Cents per kilometre, then the Car expenses – amount is calculated by multiplying:

    • Car expenses – total business kilometres (cents per km method only), by
    • the allowable rate per kilometre, based on the car expenses – engine capacity code (cents per km method only)'.

     

    CMN.ATO.WRE.000054

    Car expenses set rate method is incorrect.

    When Car expenses – Engine capacity code (cents per km method only) is Engine capacity >2600cc or rotary engine >1300cc and Car expenses – Claim code is Cents per kilometre, then the Car expenses – amount is calculated by multiplying:

    • Car expenses – Total business kilometres (cents per km method only), by
    • the allowable rate per kilometre, based on the Car expenses – Engine capacity code (cents per km method only).

     

    CMN.ATO.WRE.000070

    Other work expenses – Standard evidence/calculation information code is invalid.

    An Other work expenses – standard evidence/calculation information code must be provided when Other work expenses – Category of expense is any of the following:

    • seminars
    • books and journals
    • home office running expenses
    • home office occupancy expenses
    • home telephone
    • computer expenses including depreciation
    • tools and equipment
    • other depreciation
    • other
    • newspapers
    • mobile phone
    • Internet access
    • subscriptions
    • printing postage and stationery.

     

    Other work expenses – standard evidence/calculation information code must be one of the following:

    • invoice receipt
    • PAYG summary
    • diary evidence
    • allowance
    • no substantiation
    • other evidence.

     

    CMN.ATO.WRE.000088

    'Other work expenses – Details of 'other' category used' must be provided.

    When Other work expenses – category of expense is set to 'Other', then Other work expenses – details of other category used must be provided.

    Last modified: 15 Jul 2019QC 49409