V1300 - V1399
For the list of PDF files showing ATO tags click Lodgable Returns, Forms and Schedules
V1301A
Substituted accounting period incorrect.
Edit Test | ^DVI <= ^DVH |
Explanation | The 'from' date of a substituted accounting period must be earlier than the 'to' date. Check the SAP dates of the Family Trust. |
Form Type | X XX |
V1301B
Substituted accounting period incorrect.
Edit Test | (^DWT <= ^DWS) or (^DXR <= ^DXQ) |
Explanation | The 'from' date of a substituted accounting period must be earlier than the 'to' date. Check the SAP dates of the Family Trust or Interposed Entity. |
Form Type | Y YY |
V1303A
Tax withheld where ABN not quoted cannot be greater than 50% of Gross payments (PP and Non-PP) where ABN not quoted.
Edit Test | ^GAG > 0 and ^GAG > ((^GAN + ^GAO) *0.50) + 1 |
Explanation | Tax withheld where ABN not quoted cannot be greater than 50% of Gross payments (PP and Non-PP) where ABN not quoted. |
Form Type | EP ET |
V1303B
PP or Non-PP Gross payments where ABN not quoted required.
Edit Test | ^GAG # Null and ^GAN = Null and ^GAO = Null |
Explanation | Tax withheld where ABN not quoted is present and there are no PP or Non-PP Gross payments where ABN not quoted. |
Form Type | EP ET |
V1303C
Tax withheld where ABN not quoted required.
Edit Test | (^GAN > 0 or ^GAO > 0) and ^GAG = Null |
Explanation | Gross PP or Non-PP payments where ABN not quoted are greater than zero and there is no Tax withheld where ABN not quoted amount. |
Form Type | EP ET |
V1304A
Period incorrect - non-resident or overseas control
Edit Test | Any occurrence of (^DTY < ^DTX) or any occurrence of (^DUQ < ^DUP) |
Explanation | The 'from' date of any time period cannot be later than the 'to' date. Check periods of overseas control and periods of |
Form Type | X XX |
V1304B
Period incorrect - non-resident or overseas control
Edit Test | Any occurrence of (^DVY < ^DVX) or any occurrence of (^DXY < ^DXX) |
Explanation | The 'from' date of any time period cannot be later than the 'to' date. Check periods of overseas control and periods of non-residency. |
Form Type | Y YY |
V1306
Only one Family Trust election, revocation or variation schedule may be attached
Edit Test | ^AWR = ['ET','MS'] and there is more than one occurrence of ^XXX = 'X' |
Explanation | More than one Family Trust election, revocation or variation schedule has been attached to the return form. No more than one schedule is allowed on a return lodged via ELS. Elections can be lodged using the standalone form. If more than one schedule is required to be attached to the return, the return and schedules will have to be lodged on paper. |
Form Type | ET MS X |
V1370
Net income or loss from business missing
Edit Test | (^FZM > 0 or ^FZN > 0 or ^IGD > 0 or ^FZO > 0) and (^AWX = Null and ^AWY = Null) |
Explanation | An amount has been entered at Tax withheld voluntary agreement (Item 15 Label D), Tax withheld where ABN not quoted (Item 15 Label W), Tax withheld foreign resident withholding (excluding capital gains) (Item 15 Label E) or Tax withheld labour hire and other payments (Item 15 Label F), but no amounts have been entered for net income or loss from business for either Primary production (Item 15 Labels B) or Non-primary production (Item 15 Label C). |
Form Type | EI |
V1372A
Payment Summary schedule required for business income
Edit Test | ^GAN + ^GAO + ^IGE + ^GAP + ^GAQ + ^GAR + ^GAS > 0 and ^XXX # 'PS' |
Explanation | Amounts have been entered at primary production - Gross payments (Item P8 Labels C, E or N) or non-primary production - Gross payments (Item P8 Labels D, B, F or O) and there is no Payment Summary schedule attached. Please complete and attach a Payment summary schedule for Individuals. |
Form Type | EI PS |
V1372B
Payment Summary schedule required for gross payments with no ABN quoted
Edit Test | ^GAN + ^GAO > 0 and ^XXX # 'PS' |
Explanation | Where, in the Business income and expenses section, Amounts have been entered at primary production - Gross payments where ABN not quoted (Item 5 Label C) or non-primary production - Gross payments where ABN not quoted (Item 5 Label D), a Payment Summary schedule must be completed and attached. |
Form Type | EP ET PS |
V1373A
Check tax file number, 'No TFN' indicator and trustee name.
Edit Test | Any occurrence of (^DUM = Null and ^DYK = Null and (^DUB # Null or ^DUF # Null)) |
Explanation | Tax file number and ‘No TFN’ indicator are both absent and trustee name is present. Either the tax file number or the 'No TFN' indicator box is required. |
Form Type | X XX |
V1373B
Check tax file number and 'No TFN' indicator.
Edit Test | ^DVC = Null and ^DYL = Null and ^DUT # Null |
Explanation | Tax file number and ‘No TFN’ indicator are both absent and surname is present. Either the tax file number or 'No TFN' indicator is required. |
Form Type | X XX |
V1373C
Check tax file number and 'No TFN' indicator
Edit Test | ^DVM = Null and ^DYM = Null and ^BYO # Null |
Explanation | Tax file number and 'No TFN' indicator are both absent and entity name is present. Either tax file number or 'No TFN' indicator is required. |
Form Type | X |
V1373E
Check tax file number and 'No TFN' indicator
Edit Test | ^DWV = Null and ^DYI = Null and ^DWX # Null |
Explanation | Tax file number and ‘No TFN’ indicator are both absent and the family trust name is present. Either tax file number or 'No TFN' indicator is required. |
Form Type | Y YY |
V1373F
Check tax file number and 'No TFN' indicator
Edit Test | ^DXD = Null and ^DYJ = Null and ^DXG # Null |
Explanation | Tax file number and ‘No TFN’ indicator are both absent and the surname is present. Either tax file number 'No TFN' indicator is required. |
Form Type | Y YY |
V1374
Work related car expenses business % shown in log book required
Edit Test | ^CFB = 'B' and ^DTG = Null |
Explanation | “Work related car expenses claim” code is 'B' and “Work related car expenses business % shown in log book” is absent. |
Form Type | W |
V1375
Primary production and/or Non-primary production total deferred losses incorrect
Edit Test | (^IOH + ^IOI) # (^FZP + ^FZQ) |
Explanation | The sum of Primary production deferred losses (Item 16 Label I) and Non-primary production deferred losses (Item 16 Label J) is not equal to the sum of Deferred losses from partnership activities (Item 16 Label F) plus Deferred losses from sole trader activities (Item 16 Label G). |
Form Type | EI |
V1376
Deferred losses from partnership activities missing
Edit Test | ((^GAW = 'P' and ^GAX = 8) or (^GBB = 'P' and ^GBD = 8) or (^GBH = 'P' and ^GBI = 8)) and ^FZP = Null |
Explanation | The Business loss activity details indicates that the business activity carried on in a partnership with others and that the loss is to be deferred (use of loss type 8); but no amount has been recorded at Deferred losses from partnership activities (Item 16 Label F). |
Form Type | EI |
V1377
Deferred losses from sole trader activities missing
Edit Test | ((^GAW = 'S' and ^GAX = 8) or (^GBB = 'S' and ^GBD = 8) or (^GBH = 'S' and ^GBI = 8)) and ^FZQ = Null |
Explanation | The Business loss activity details indicates that the business activity carried out as a sole trader and that the loss is to be deferred (use of loss type 8); but no amount has been recorded at Deferred losses from sole trader activities (Item 16 Label G). |
Form Type | EI |
V1378
Business loss activity details missing
Edit Test | ^IOH + ^IOI > 0 and (^GAU = Null and ^GAZ = Null and ^GBF = Null) |
Explanation | Primary production deferred losses (Item 16 Label I) and/or non-primary production deferred losses (Item 16 Label J) have been entered without Business loss activity details (Item P9) being completed. |
Form Type | EI |
V1379A
Business loss activity details not completed
Edit Test | (^GAU # Null or ^GAV # Null or ^GAW # Null or ^GAX # Null or ^GAY # Null) and (^GAU = Null or ^GAV = Null or ^GAW = Null or ^GAX = Null or ^GAY = Null) |
Explanation | In regards to the Business loss activity details (Item P9), data has been entered at some of the labels for Activity 1, but not all of the labels have been completed. Description of activity (Label D), Industry code (Label E), Partnership or sole trader (Label F), Type of loss code (Label G) and Net loss (Label I) must all be correctly completed. |
Form Type | EI |
V1379B
Business loss activity details not completed
Edit Test | (^GAZ # Null or ^GBA # Null or ^GBB # Null or ^GBD # Null or ^GBE # Null) and (^GAZ = Null or ^GBA = Null or ^GBB = Null or ^GBD = Null or ^GBE = Null) |
Explanation | In regards to the Business loss activity details (Item P9), data has been entered at some of the labels for Activity 2, but not all of the labels have been completed. Description of activity (Label J), Industry code (Label K), Partnership or sole trader (Label L), Type of loss code (Label M) and Net loss (Label O) must all be correctly completed. |
Form Type | EI |
V1379C
Business loss activity details not completed
Edit Test | (^GBF # Null or ^GBG # Null or ^GBH # Null or ^GBI # Null or ^GBJ # Null) and (^GBF = Null or ^GBG = Null or ^GBH = Null or ^GBI = Null or ^GBJ = Null) |
Explanation | In regards to the Business loss activity details (Item P9), data has been entered at some of the labels for Activity 3, but not all of the labels have been completed. Description of activity (Label P), Industry code (Label Q), Partnership or sole trader (Label R), Type of loss code (Label S) and net loss (Label U) must all be correctly completed. |
Form Type | EI |
V1380
Business loss activity details missing
Edit Test | (^AWX < 0 or ^AWY < 0 or ^FZL <0) and ^GAU = Null |
Explanation | A loss amount has been entered at primary production business income (Item 15 Label B) or non-primary production business income (Item 15 Label C) or Net PSI (Item 14 Label A), but there are no Business loss activity details at Item P9. |
Form Type | EI |
V1381
Primary production and/or Non-primary production deferred losses amount incorrect
Edit Test | ^GAZ = Null and ^GBF = Null and ^GAX = 8 and (^GAY # ^IOH + ^IOI) |
Explanation | At Item P9, Business loss activity only activity 1 has been entered and the Type of loss code for Business loss activity 1 is 8 (Label G). The Net loss amount (Label I), does not equal the sum of primary production deferred losses (Label I) and non-primary production deferred losses (Label J). |
Form Type | EI |
V1382
Primary production and/or Non-primary production deferred losses amount required
Edit Test | (^GAX = 8 or ^GBD = 8 or ^GBI = 8) and (^IOH + ^IOI <= 0) |
Explanation | A Business loss code of 8 has been entered at Item P9 for Activity 1, 2 or 3, but no amount has been entered at primary production deferred losses (Item 16 Label I) and/or non-primary production deferred losses (Item 16 Label J). The sum of net losses associated with Activity 1, 2 or 3 must also be reflected in the deferred non-commercial business losses items. |
Form Type | EI |
V1383A
PSI Tax withheld where ABN not quoted is incorrect
Edit Test | ^FZJ > 0 and ^FZJ > (^GAA*0.50) |
Explanation | The amount entered for PSI Tax withheld where ABN not quoted (Item 14 Label H) is greater than 50% of PSI where ABN not quoted (Item P1 Label N). |
Form Type | EI |
V1383B
PSI Tax withheld where ABN not quoted is required
Edit Test | ^GAA > 0 and ^FZJ <= 0 |
Explanation | An amount greater than zero has been entered at PSI where ABN not quoted (Item P1 Label N), and PSI Tax withheld where ABN not quoted (Item 14 Label H) is absent or equal to zero. |
Form Type | EI |
V1384A
Tax withheld where ABN not quoted is incorrect
Edit Test | ^FZN > 0 and ^FZN > ((^GAN + ^GAO)*0.50) |
Explanation | Tax withheld where ABN not quoted (Item 15 Label W) is greater than 50% of the sum of primary production and non-primary production gross payments (Item P8 Labels C and D). |
Form Type | EI |
V1384B
Tax withheld where ABN not quoted is required
Edit Test | (^GAN + ^GAO > 0) and ^FZN = Null |
Explanation | The sum of primary production and non-primary production gross payments (Item P8 Labels C and D) is greater than zero, and tax withheld where ABN not quoted (Item 15 Label W) is absent. |
Form Type | EI |
V1386B
Personal services business determination answer required
Edit Test | ^IFP = 'Y' and ^GUW = 'N' and ^GUX = Null |
Explanation | Did you satisfy the results test (Item P1 Label P) has been answered 'N' and no answer has been provided to the Personal services business determination question (Item P1 Label C). |
Form Type | EI |
V1386C
80% or more PSI from one source answer required
Edit Test | ^IFP = 'Y' and ^GUW = 'N' and ^GUX = 'N' and ^GUY = Null |
Explanation | Have you received Personal Services business determination (Item P1 Label C) has been answered 'N' and no answer has been provided to the 80% or more PSI from one source question (Item P1 Label Q). |
Form Type | EI |
V1391A
PSI voluntary agreement amount incorrect
Edit Test | ^FZI > 0 and ^FZI > (^FZZ*0.50) |
Explanation | The amount at PSI Tax withheld - voluntary agreement (Item 14 Label G) is greater than 50% of PSI - voluntary agreement (Item P1 Label M). |
Form Type | EI |
V1391B
Check tax withheld PSI voluntary agreement.
Edit Test | ^FZZ > 0 and ^FZI <= 0 |
Explanation | An amount greater than zero has been entered at PSI - voluntary agreement (Item P1 Label M) and PSI Tax withheld - voluntary agreement (Item 14 Label G) is missing or equal to zero. |
Form Type | EI |
V1392
Tax losses deducted cannot exceed total income.
Edit Test | ^BAD > 0 and (^BAD > ^ATA + ^AWG + ^CYY + ^AUY + ^ADY + ^IFW) |
Explanation | The amount at Tax losses Deducted (Item 25 Label C) cannot exceed the sum of amounts of items 20 to 23. |
Form Type | ET |
V1393A
Losses schedule must be attached where total of tax losses and net capital losses exceeds $100000
Edit Test | (^ARN + ^BRA) > 100000 and ^XXX # 'BP' |
Explanation | Where the total of tax losses and net capital losses exceeds $100000, a Losses schedule must be attached. |
Form Type | BP EF MS |
V1393B
Losses schedule must be attached where total of tax losses and net capital losses exceeds $100000
Edit Test | (^ARN + ^BRA) > 100000 and ^HEM = Null and ^XXX # 'BP' |
Explanation | Where the total of tax losses and net capital losses exceeds $100000, and the company is not part of a consolidated group, a Losses schedule must be attached. |
Form Type | BP EC |
V1393D
Consolidated losses schedule must be attached where total of tax losses and net capital losses exceeds $100000
Edit Test | (^ARN + ^BRA) > 100000 and ^HEM = '1' and ^XXX # 'BX' |
Explanation | Consolidated losses schedule must be attached where total of tax losses and net capital losses exceeds $100000 and the Head company indicator is complete at Consolidated group status field. |
Form Type | BX EC |
V1393E
Losses schedule must be attached where total of tax losses and net capital losses exceeds $100000
Edit Test | (^ARN + ^BRA) > 100000 and ^IAH = Null and ^XXX # 'BP' |
Explanation | Where the total of tax losses and net capital losses exceeds $100000, a Losses schedule must be attached. |
Form Type | BP ET |
V1397A
Tax withheld labour hire or other specified payments incorrect
Edit Test | ^FZK > 0 and ^FZK > (^GAB*0.50) |
Explanation | The amount entered at Tax withheld - labour hire or other specified payments (Item 14 label J) is greater than 50% of Personal Services Income - labour hire or other specified payments (Item P1 Label O). |
Form Type | EI |
V1397B
Tax withheld labour hire or other specified payments required
Edit Test | ^GAB > 0 and ^FZK = NULL |
Explanation | Personal Services Income - labour hire or other specified payments is greater than zero at (Item P1 label O) and Tax withheld - labour hire or other specified payments is missing. (Item 14 Label J) must be completed. |
Form Type | EI |
V1398
Tax withheld from attributed PSI incorrect
Edit Test | ^GEZ > 0 and ^GEZ > (^FZF*0.50) |
Explanation | Tax withheld from attributed Personal Services Income (Item 9) is greater than 50% of Total attributed Personal Services Income (Item 9 Label O). |
Form Type | EI |