V2300 - V2399

Edit Test

^DWQ # Null and ^DWR # Null and

((^DWS = Null and ^DWR < ('0107':(^DWQ - 1))) or

(^DWT = Null and ^DWR > ('3006':(^DWQ))) or

(^DWS # Null and ^DWR < ^DWS) or

(^DWT # Null and ^DWR > ^DWT))

Explanation

The day specified for the purpose of the interposed entity election cannot be earlier than the first day of the income year specified or later than the last day of the income year specified or earlier or later than the dates supplied for the substituted accounting period for the interposed entity.

Form Type

Y YY

Edit Test

(^HAM or ^JDM) # Null and

 ^HAM # ^JDM

Explanation

Tax losses carried forward to later income years - Total must be equal to the Total tax losses carried forward to later income years (Part F Label K).

Form Type

BX

Edit Test

(^JDC or ^KGP or ^JDE or ^JFZ or ^JDF or ^JDG or ^JDH or

^JDI or ^JDJ or ^JDK or ^JDL or ^JDM) # NULL

and

^JDM # ^JDC + ^KGP + ^JDE - ^JFZ - ^JDF + ^JDG + ^JDH - ^JDI - ^JDJ - ^JDK - ^JDL

Explanation

Total tax losses carried forward to later income years (Part F Label K) must be equal to Label A + B + C - L - D + E + F - G - H - I - J (in Part F).

Form Type

BX

Edit Test

(^JFZ or ^JDF or ^JDI or ^JDJ or ^JDK or ^JDL) # NULL

and

^JFZ + ^JDF + ^JDI + ^JDJ + ^JDK + ^JDL > ^JDC + ^KGP + ^JDE + ^JDG + ^JDH

Explanation

In the Tax losses reconciliation statement for consolidated groups, the sum of Labels L, D, G, H, I and J must be less than or equal to the sum of Labels A, B, C, E and F.

Form Type

BX

Edit Test

(^JCF or ^JCI or ^JCJ or ^JCK or ^JCL) # NULL

and

^JCF + ^JCI + ^JCJ + ^JCK + ^JCL > ^JCD + ^KGN + ^JCG + ^JCH

Explanation

In the Tax losses reconciliation statement, the sum of Labels C, F, G, H, and I must be less than or equal to the sum of Labels A, B, D and E.

Form Type

BP

Edit Test

^JAZ = Null and

(^FZS = Null or ^BLT = Null or ^BLV = Null or ^BLX = Null)

Explanation

When there is no electronic claim form indicator present, implying that the return is to be treated as a full Individual return, questions relating to capital gains, foreign entities and foreign source income must be answered.

Form Type

EI

Edit Test

^JAZ # Null and

(^FZS # Null or ^BLT # Null or ^BLV # Null or ^BLX # Null)

Explanation

Where the electronic short form indicator is being used, for the claim/application to be valid, certain questions in the return form are not to be answered. They are: Did you have a CGT 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 (incl. money) or services to a non-resident trust estate?, and During the year did you own, or have an interest in, assets located outside Australia which had a total value of AUD $50,000 or more?

Form Type

EI

Edit Test

^JAZ = 'VR' and

((^AGF = Null or ^AGF = 0) and (^AGG = Null or ^AGG = 0) and

  (^AGH = Null or ^AGH = 0) and (^ADI = Null or ^ADI = 0))

Explanation

The electronic claim form indicator has implied that the return is for a refund of franking credits, and yet the needed amounts for the dividends have not been provided. Unfranked dividends, franked dividends, franking credit or TFN amounts withheld from dividends amounts are needed to make a valid claim.

Form Type

EI

Edit Test

^JAZ = 'VR' and

(^ATY > 18200 or ^ATR # 0 or ^AJY # 'Y' or ^AGH > 5460)

Explanation

When the taxpayer is claiming a refund of franking credits, the taxable income or loss amount (Label $) must be less than $18,201; the taxpayer must be an Australian resident for tax purposes, the amount of the franking credit (Item 11 Label U) must be less than $5,461 and the total tax offset amount must be zero.

Form Type

EI

Edit Test

^JAZ = 'VR' and ^ABQ > ('3006':(^ABB - 18)) and

(^AJY # 'Y' or ^AGH >= 126 or ^ATY >= 417)

Explanation

For a valid refund of franking credit claim, where the taxpayer is younger than 18 years old, they must be an Australian resident for tax purposes, and the amount of the franking credit (Item 11 Label U) must be less than $126 and the taxable income or loss amount (Label $) must be less than $417.

Form Type

EI

Edit Test

^AWR = 'EI' and ^JAZ # NULL and ^XXX # NULL and ^XXX # 'A'

Explanation

When making an application via the short form indicator, the only valid schedule to be attached is Schedule A.

Form Type

A EI

Edit Test

^JAR # Sum.Tag(^JAS)

Explanation

The total amount at National rental affordability scheme tax offset in the distribution statement (Label I) must equal the amount at National rental affordability scheme tax offset entitlement (Item 49 Label F).

Form Type

EP

Edit Test

^DUR # Null and ^DVH # Null and ^DUR < ^DVH

Explanation

The commencement time for the family trust election is earlier than the start of the substituted accounting period.

Form Type

X XX

Edit Test

^BAB # 'I' and ^ACU = Null

Explanation

Item 6, Trustee details must be completed unless Item 8, Status of fund or trust is "Non-regulated fund"

Form Type

EF

Edit Test

There is an occurrence of ^IPJ = Null and

^IVK # Null and (^ISO # Null or ^ISU # Null)

Explanation

An amount of zero or more has been reported at Total Contributions or at Closing Account Balance, and the member’s family name is not present. If the member details are incomplete add member family name. If member record added in error remove the member record.

Form Type

MS

Edit Test

^BLP = 'C' and any occurrence of ^AGS # ['Null',45,145]

Explanation

Assessment calculation code 45 or 145 can only be used by Special Disability Trusts.

Form Type

ET

Edit Test

^BLP # 'C' and any occurrence of ^AGS = ['45','145']

Explanation

Assessment calculation code 45 or 145 can only be used by Special Disability Trusts.

Form Type

ET

Edit Test

^AIS # Null and ^BLP = 'C'

Explanation

Special disability trusts should not have income shown at income to which no beneficiary is presently entitled.

Form Type

ET

Edit Test

^KFU # 'Y' and ^JDS # ^DIL +

(IF ^FLT > 3920 ^FLT * 0.510) +

^JEI + ^BYH + ^JEH + ^JEJ + ^JEG - ^JEK +/- 1

Explanation

For income test purposes, spouse's adjusted taxable income (ATI) is the sum of spouse's taxable income, spouse's adjusted fringe benefit (sum of spouse's reportable fringe benefits amounts x 0.510), spouse's target foreign income, spouse's tax-free pensions (exempt pensions plus other specified exempt payments), spouse's total net investment loss, spouse's reportable superannuation contributions less child support the spouse paid. For the benefit of other calculations, please ensure the ATI amount is correct.

Form Type

EI

Edit Test

^BXE > 0 and

(^BOM = 'Y' or

 (^BXT # Null and ^BXU # Null)) and

^DIL = Null

Explanation

The combined adjusted taxable income of the taxpayer and spouse is used to assess eligibility for the Invalid and invalid carer tax offset. The spouse's taxable income is required to determine the combined adjusted taxable income. Where the taxpayer has indicated they have a spouse, please ensure the spouse's taxable income is present.

Form Type

EI

Edit Test

^JEL > 0 and

(^BNG > '30061961' or ^BNG <= '0107':(^ABB - 61))

Explanation

The spouse must be between preservation age and 59 at the time they received a superannuation lump sum payment where the taxed element has a zero tax rate.

Form Type

EI

Edit Test

^BNC # ['Null','A'] and

^GFF = Null

Explanation

Where the taxpayer is claiming for the Seniors and pensioners tax offset, and the tax offset code is indicative of the taxpayer having a spouse, the spouse gender must be provided in the spouse details section of the return form.

Form Type

EI

Edit Test

^AJY = 'Y' and

(^GAX = ['1','2','3','4'] or ^GBD = ['1','2','3','4'] or

^GBI = ['1','2','3','4']) and ^ATY +

(IF ^GAX # ['0','8'] ^GAY) + (IF ^GBD # ['0','8'] ^GBE) + (IF ^GBI # ['0','8'] ^GBJ) >= 0 and ^ATY + (IF ^GAX # ['0','8'] ^GAY) +

(IF ^GBD # ['0','8'] ^GBE) + (IF ^GBI # ['0','8'] ^GBJ) + (IF ^FLO > 3920 ^FLO) + ^JDZ +

^JEB + ^JDW + SUM.TAG{^AMP} - (^IKO - ^AMU) -

(^IKP - ^AMW) >= 250000

Explanation

For a resident taxpayer where the sum of taxable income or loss and the net loss amounts is greater than or equal to zero, the reported income for the purposes of the non-commercial losses income test is equal to $250,000 or more. Check loss codes used and/or amounts reported at the relevant labels. A copy of the formula used to calculate income for this test can be found at www.ato.gov.au/ncl

Form Type

EI

Edit Test

^AJY = 'Y' and

(^GAX = ['1','2','3','4'] or ^GBD = ['1','2','3','4'] or

^GBI = ['1','2','3','4']) and ^ATY +

(IF ^GAX # ['0','8'] ^GAY) + (IF ^GBD # ['0','8'] ^GBE) + (IF ^GBI # ['0','8'] ^GBJ) < 0 and (IF ^FLO > 3920 ^FLO) + ^JDZ +

^JEB + ^JDW + SUM.TAG{^AMP} - (^IKO - ^AMU) -

(^IKP - ^AMW) >= 250000

Explanation

For a resident taxpayer where the sum of taxable income or loss and the net loss amounts is less than zero, the reported income for the purposes of the non-commercial losses income test is equal to $250,000 or more. Check loss codes used and/or amounts reported at the relevant labels. A copy of the formula used to calculate income for this test can be found at www.ato.gov.au/ncl

Form Type

EI

Edit Test

^AJY = 'N' and

(^GAX = ['1','2','3','4'] or

^GBD = ['1','2','3','4'] or

^GBI = ['1','2','3','4']) and ^ATY +

(IF ^GAX # ['0','8'] ^GAY) + (IF ^GBD # ['0','8'] ^GBE) +

(IF ^GBI # ['0','8'] ^GBJ) +

^JEE + ^JEF - ^AFZ - ^AGF - ^AGG - ^AGH - ^IFW >= 0 and

^ATY +

(IF ^GAX # ['0','8'] ^GAY) + (IF ^GBD # ['0','8'] ^GBE) +

(IF ^GBI # ['0','8'] ^GBJ) + (IF ^FLO > 3920 ^FLO) +

^JDZ + ^JEB + ^JDW + SUM.TAG{^AMP} + ^JEE +

^JEF - ^AFZ - ^AGF - ^AGG - ^AGH - ^IFW -

(^IKO - ^AMU) - (^IKP - ^AMW) >= 250000

Explanation

For a non-resident taxpayer where the sum of taxable income or loss and the net loss amounts is greater than or equal to zero, the reported income for the purposes of the non-commercial losses income test is equal to $250,000 or more. Check loss codes used and/or amounts reported at the relevant labels. A copy of the formula used to calculate income for this test can be found at www.ato.gov.au/ncl

Form Type

EI

Edit Test

^AJY = 'N' and

(^GAX = ['1','2','3','4'] or ^GBD = ['1','2','3','4'] or

^GBI = ['1','2','3','4']) and ^ATY +

(IF ^GAX # ['0','8'] ^GAY) + (IF ^GBD # ['0','8'] ^GBE) +

(IF ^GBI # ['0','8'] ^GBJ) +

^JEE + ^JEF - ^AFZ - ^AGF - ^AGG - ^AGH - ^IFW < 0 and

(IF ^FLO > 3920 ^FLO) +

^JDZ + ^JEB + ^JDW + SUM.TAG{^AMP} -

(^IKO - ^AMU) - (^IKP - ^AMW) >= 250000

Explanation

For a non-resident taxpayer where the sum of taxable income or loss and the net loss amounts is less than zero, the reported income for the purposes of the non-commercial losses income test is equal to $250,000 or more. Check loss codes used and/or amounts reported at the relevant labels. A copy of the formula used to calculate income for this test can be found at www.ato.gov.au/ncl

Form Type

EI

Edit Test

^JEM > 1000 and (^JAM = Null or ^JAM = 0)

Explanation

Where Discount from taxed upfront schemes - eligible for reduction (Item 12 Label D) is greater than $1,000 the Total assessable discount amount (Item 12 Label B) must be present.

Form Type

EI

Edit Test

^JAM > 0 and

(^JEM = Null or ^JEM = 0) and (^JEN = Null or ^JEN = 0) and

(^JEO = Null or ^JEO = 0) and (^JEP =Null or ^JEP = 0)

Explanation

Where the Total assessable discount amount (Item 12 Label B) is present, there must be an amount in one of the following labels: Discount from taxed upfront schemes - eligible for reduction (Item 12 Label D), Discount from taxed upfront schemes - not eligible for reduction (Item 12 Label E), Discount from deferral schemes (Item 12 Label F), or Discount on ESS Interests acquired pre 1 July 2009 and 'cessation time' occurred during financial year (Item 12 Label G).

Form Type

EI

Edit Test

(^JEM = Null or ^JEM = 0) and ^JEN + ^JEO + ^JEP # ^JAM

Explanation

Where there is no value present for Discount from taxed upfront schemes - eligible for reduction (Item 12 Label D), the Total assessable discount amount (Item 12 Label B) must equal the sum of Discount from taxed upfront schemes - not eligible for reduction (Item 12 Label E), Discount from deferral schemes (Item 12 Label F), and Discount on ESS Interests acquired pre 1 July 2009 and 'cessation time' occurred during financial year (Item 12 Label G).

Form Type

EI

Edit Test

^JEM # NULL and

POS{^ATY - ^JAM + ^JEM + ^JEN + ^JEO + ^JEP} +

^JDW + (IF ^FLO > 3920 ^FLO) +

^JDZ + ^JEB + SUM.TAG{^AMP} <= 180000 and

^JEM + ^JEN + ^JEO + ^JEP - 1000 > ^JAM

Explanation

The taxpayer has passed the ESS income test. However, the total assessable discount amount (Item 12 Label B) cannot be reduced by more than $1,000.

Form Type

EI

Edit Test

POS{^ATY - ^JAM + ^JEM + ^JEN + ^JEO + ^JEP} +

^JDW + (IF ^FLO > 3920 ^FLO) +

^JDZ + ^JEB + SUM.TAG{^AMP} <= 180000 and

^JEM <= 1000 and ^JEN + ^JEO + ^JEP > ^JAM

Explanation

The taxpayer has passed the ESS income test. However, the total assessable discount amount declared (Item 12 Label B) cannot be reduced by more than the upfront discount amount declared at Discount from taxed upfront schemes - eligible for reduction (Item 12 Label D).

Form Type

EI

Edit Test

POS{^ATY - ^JAM + ^JEM + ^JEN + ^JEO + ^JEP} +

^JDW + (IF ^FLO > 3920 ^FLO) + ^JDZ + ^JEB +

SUM.TAG{^AMP} > 180000 and ^JEM + ^JEN + ^JEO +

^JEP > ^JAM

Explanation

Your income test amount exceeds $180,000. Consequently you are not entitled to a reduction on the upfront discount amount declared at label D. The Total assessable discount amount declared at label B must equal the sum of labels D, E, F and G.

Form Type

EI

Edit Test

^JEW > (^JEM + ^JEN + ^JEO)*0.5

Explanation

ESS TFN amount withheld (Item 12 Label C) cannot be greater than 50% of the sum of Discount from taxed upfront schemes - eligible for reduction (Item 12 Label D), Discount from taxed upfront schemes - not eligible for reduction (Item 12 Label E), and Discount from deferral schemes (Item 12 Label F).

Form Type

EI

Edit Test

^AWJ > 0 and

Sum.Tag{^AQE} + Sum.Tag{^AED} + ^BLY < ^JEY

Explanation

Where there is an amount greater than zero at Foreign Income tax offset (Item 20 Label O), the sum of income from salary or wages (Item 1), Employer lump sum payments - amount A in lump sum payment box (item 3 label R) and Other income - tax withheld lump sum (Item 24 Label E) must be equal to or greater than the amount at Net foreign employment income - payment summary (Item 20 label U).

Form Type

EI

Edit Test

(^AFS + ^AKA + ^GCG + ^AKB > 0 and ^JET = Null and

 any occurrence of ^JEC = Null) or JET # Sum.Tag{^JEC}

Explanation

Rental property income or deductions (Item 9 Labels F, G, X, H) are greater than zero and Net rental property income or loss (Item 50 Label H) and Share of rental property income or loss (Item 51 Label K) is missing. Where present the total amount of Share of net rental property income or loss amounts must equal the amount of Net rental income or loss.

Form Type

EP

Edit Test

((^IRR > 0 or ^AGF > 0 or ^AGG > 0 or ^AGH > 0 or

  ((^AFZ = Null or ^AFZ = 0) and ^ADW > 0) or ^IRN > 0) and

    ^JEU = Null and any occurrence of ^JEA = Null) or

^JEU # Sum.Tag{^JEA}

Explanation

Forestry managed investment scheme income (Item 10 Label Q) or Dividend income (Item 12 Labels K,L,M) or Deductions relating to Australian investment income (Item 16 Label P) or Forestry managed investment scheme deduction (Item 17 Label D) is greater than zero and Net financial investment income or loss (Item 50 Label G) and Share of net financial investment income or loss (distribution statement Label J) is missing. Where present the total amount at Share of net financial investment income or loss amounts must equal the amount at Net financial investment income or loss.

Form Type

EP

Edit Test

(^IOR = 'T' or ^BET = 'T' or ^KCY = 'T') and ^JFA = NULL and ^JFC = NULL

Explanation

If code 'T' is entered at Item 10 Label S Other Income or Item 11 Label L Other Deductions, then the TOFA gains or losses labels at item 16 must be completed.

Form Type

EF

Edit Test

(^IOR = 'T' or ^BET = 'T' or ^KCY = 'T') and ^JFA = NULL and ^JFC = NULL

Explanation

If code 'T' has been entered at Item 11 Label S Other Income or Item 12 Labels L1 or L2 Other amounts, then the TOFA gains or losses labels at item 17 must be completed.

Form Type

MS

Edit Test

^JGA > ^JAM

Explanation

The foreign source discounts amount (Item 12, Label A) cannot be greater than the total assessable discount amount (Item 12, Label B).

Form Type

EI

Edit Test

^JAU = 'C' and ^JDT # 0

Explanation

The Superannuation Co-Contributions indicator must be present only when the Income from investment, partnership and other sources for the Superannuation Co-Contributions is zero. This is so the co-contributions amount is calculated using the correct figure at Label F. The amount or the indicator need to be corrected.

Form Type

EI

Edit Test

^JDT = 0 and ^JAU # 'C'

Explanation

Where the Income from investment, partnership and other sources for the Superannuation Co-Contributions is zero, the indicator must have a value of 'C' present. This is so the co-contributions amount is calculated using the correct figure at Label F. The amount or the indicator needs to be corrected.

Form Type

EI

Edit Test

Any occurrence of (^ABQ >= ^FRF)

Explanation

Date of birth provided is later than the date of death.

Form Type

ES MS

Edit Test

More than one occurrence of the same

(^IPJ and ^IPK and ^ABQ and ^ISR)

Explanation

Member must not be reported more than once.

Form Type

MS

Edit Test

^FLY < ('0107':(^ABB - 1)) or ^FLY > ('3006':(^ABB))

Explanation

The date the fund wound up must fall within the current financial year.

Form Type

MS

Edit Test

(^ARA = Null and (^FLY < ('0107':(^ABB - 1)) or

 ^FLY > ('3006':(^ABB)))) or

(^ARA # Null and (^FLY < ^ARA or ^FLY > ^ARB))

Explanation

The date the fund wound up must fall within the current financial year or approved substitute period.

Form Type

EF

Edit Test

Any occurrence of (^ISR) = ^AAD

Explanation

The member TFN reported must not be the same as the Fund TFN.

Form Type

MS