V2800 - V2899

Edit Test

Any occurrence of

((^KGW # NULL or ^KGX # NULL or ^KGY # NULL) and

(^KGW = NULL or ^KGX = NULL or ^KGY = NULL))

Explanation

Information has been provided at BSB number, or account number, or account name, however, not all of the information is present. Check BSB number, account number, and account name and input the missing information.

Form Type

MS

Edit Test

^XXX = 'I' and ((^JFA # NULL and ^JFA # 0) or (^JFC # NULL and ^JFC # 0)) and ^JSW # 'Y'

Explanation

If the entity has made a TOFA gain or a TOFA loss they should answer 'YES' to 'Are you subject to the Taxation of Financial Arrangements rules contained in Division 230 of the ITAA 1997?' in the International Dealings schedule (IDS).

Form Type

EC EP ET I

Edit Test

^KDU # SUM.TAG{^KHG} + ^KAD +/- 5

Explanation

Item 51 Label G Other refundable tax offsets must equal the sum of Exploration credits distributed and Share of other refundable tax offsets.

Form Type

ET

Edit Test

^AWR = ['EC','EF','EI','ET','MS'] and ^XXX = 'BW' and ^KHR = ^ABB

Explanation

The year entered at Income year earnout right created (Item 7 Label F) cannot be the current year.

Form Type

BW EC EF EI ET MS

Edit Test

Any occurrence of (^CFB = 'S' and ^CFA # ^CNT * 0.66 +/- 1)

Explanation

In the attached Schedule of Work Related Expenses the car expenses method used code is 'S' (cents per kilometre) and the amount of car expenses claimed is not equal to the amount calculated by multiplying the allowable rate per kilometre by total business kilometres.

Form Type

W

Edit Test

^KHI = 1 and ^AIC = 62230 and ^AGK # ['03','05'] and

(^ALY < 50000 or ^ALY > 149999) and

(^AGQ < (^ALY * 0.275) - 1)

Explanation

Gross tax is less than 27.5% of taxable income.

Form Type

EC

Edit Test

^KHI = 1 and

^AIC # [62230, 63100, 87900, 95510, 95591, 95599, 99010, 99020, 99030, 99040, 99050, 99060, 99070] and

^AGK # ['03','05'] and (^AGQ < (^ALY * 0.275) - 1)

Explanation

Gross tax is less than 27.5% of taxable income.

Form Type

EC

Edit Test

Sum.Tag{^KHK} > ^KHJ

Explanation

The sum of Share of net small business income in the distribution statement cannot be greater than Net small business income (Item 5, label V).

Form Type

EP ET

Edit Test

^IUB = 'N' and ^KHF > 0

Explanation

A 'no' response has been given to the Australian superannuation fund question however the Exploration credit tax offset (Calculation statement label E4) has been claimed.

Form Type

EF MS

Edit Test

^KAC = ['E','M'] and (^AJY = 'N' or ^APA # NULL)

Explanation

The taxpayer must be an Australian resident for the full year for tax purposes to claim the exploration credit refundable tax offset.

Form Type

EI

Edit Test

^AQN = 'Y' and ^KAC = 'E'

Explanation

Exploration credit refundable tax offset cannot be claimed by non-resident entities.

Form Type

ET

Edit Test

^FOA # ^KHV + ^KHW + ^KHX

Explanation

Borrowings (Item 16 Label V)  must be equal to the sum of Borrowings for limited recourse borrowing arrangement (Label V1), Permissible temporary borrowings (Label V2), and Other borrowings (Label V3).

Form Type

MS

Edit Test

(^KHT # NULL or ^KHU # NULL or ^KHV # NULL) and

(^JJH = NULL or ^JJH = 0)

Explanation

Where the Limited recourse borrowing arrangements questions (Item 15e Labels A and B) or Borrowing for limited recourse borrowing arrangements (Item 16, Label V1) are completed, Limited recourse borrowing arrangements (Item 15b, Label J) must be greater than zero.

Form Type

MS

Edit Test

^JJH > 0 and (^KHT = NULL or ^KHU = NULL or ^KHV = NULL)

Explanation

Where Limited recourse borrowing arrangements (Item 15b, Label J) is completed answers must be provided at If the fund had an LRBA, were the LRBA borrowings from a licensed financial institution? (Item 15e, Label A) and Did members or related parties of the fund use personal guarantees or other security for the LRBA? (Item 15e, Label B) and a value must be provided at Borrowings for limited recourse borrowing arrangement (Item 16, Label V1).

Form Type

MS

Edit Test

^KIM = 1 and (^KIN = NULL or (^KIN = 'N' and ^KIO = NULL))

Explanation

Significant global entities must answer Item 5 Label A Have you lodged a general purpose financial statement with ASIC in relation to this income year (before the due date for lodgment of such a statement with ASIC)? and Item 5 Label B Will you be lodging a general purpose financial statement with ASIC in relation to this income year (before the due date for lodgment of such a statement with ASIC)?

Form Type

EC

Edit Test

(^KIE > 0 or ^KIA > 0) and (^JIG = 0 or ^JIG = NULL)

Explanation

Non-refundable carry forward tax offset (Calculation statement Label D) must be completed where Early stage venture capital limited partnership (ESVCLP) tax offset (Item 22, Label L) or Early stage investor tax offset (Item 23, Label M) is completed.

Form Type

EC

Edit Test

^KIE > 200000

Explanation

The Early stage investor tax offset is capped at $200,000 for the investor and their affiliates combined in each income year.

Form Type

EC

Edit Test

Sum.Tag{^KIK} + ^KIL # ^KIJ

Explanation

The total amount at Share of credit for foreign resident capital gains withholding amounts (Label Z - beneficiary entitled and no beneficiary entitled) in the distribution statement must equal the amount at Credit for foreign resident capital gains withholding amounts (Item 21 Label B).

Form Type

ET

Edit Test

^KID > 200000

Explanation

The Early stage investor tax offset is capped at $200,000 for an investor (and their affiliates) for investments made in each income year.

Form Type

EI

Edit Test

^FLO # ^KHY + ^KIR

Explanation

 Total reportable fringe benefits amount must equal the sum of amounts at Total reportable fringe benefits amounts from employers exempt from FBT under section 57A of the FBTAA 1986 and from employers not exempt from FBT under section 57A of the FBTAA 1986 (Item IT1 labels N and W).

Form Type

EI

Edit Test

^FLO = 0 and (^KHY = NULL or ^KIR = NULL)

Explanation

The Total reportable fringe benefits amounts from employers exempt from FBT under section 57A of the FBTAA 1986 and from employers not exempt from FBT under section 57A of the FBTAA 1986 (Item IT1 labels N and W) must be zero.

Form Type

EI

Edit Test

^FLT # ^KHZ + ^KIS

Explanation

Your spouse's total reportable fringe benefits amount must equal the sum of amounts at Your spouse's total reportable fringe benefits amounts from employers exempt from FBT under section 57A of the FBTAA 1986 and from employers not exempt from FBT under section 57A of the FBTAA 1986 (Spouse details labels R and S).

Form Type

EI

Edit Test

^FLT = 0 and ^KHZ = NULL and ^KIS = NULL

Explanation

Your spouse's total reportable fringe benefits amounts from employers exempt from FBT under section 57A of the FBTAA 1986 or from employers not exempt from FBT under section 57A of the FBTAA 1986 (Spouse details labels R or S) must be zero.

Form Type

EI

Edit Test

^JIG > 200000 and ^KIF = 'E'

Explanation

The Early stage investor tax offset (claimed at Non-refundable carry forward tax offsets with code 'E') is capped at $200,000 for an investor (and their affiliates) for investments made in each income year.

Form Type

ET

Edit Test

^JIG > 0 and ^KIF = NULL

Explanation

When there is an amount present for Non-refundable carry forward tax offsets the code must be completed.

Form Type

ET

Edit Test

^KIF # NULL and (^JIG = NULL or ^JIG = 0)

Explanation

When there is an amount present for Non-refundable carry forward tax offsets the code must be completed. Non-refundable carry forward tax offsets code is present and the tax offset amount is less than or equal to zero. A code is not required for zero amounts.

Form Type

ET

Edit Test

Sum.Tag{^KIH} + ^KII # ^JIG

Explanation

The total amount at Non-refundable carry forward tax offsets (Label T - beneficiary entitled and no beneficiary entitled) in the distribution statement must equal the amount at Non-refundable carry forward tax offsets (Item 52 Label H).

Form Type

ET

Edit Test

Any occurrence of (^KIH > 0 and ^KIP = NULL)

Explanation

When there is an amount present for Share of non-refundable carry forward tax offsets the code must be completed.

Form Type

ET

Edit Test

Any occurrence of

(^KIP # NULL and (^KIH = NULL or ^KIH = 0))

Explanation

Share of non-refundable carry forward tax offsets code is present and the tax offset amount is less than or equal to zero.  A code is not required for zero amounts.   

Form Type

ET

Edit Test

^KII > 0 and ^KIQ = NULL

Explanation

When there is an amount present for Share of non-refundable carry forward tax offsets to which no beneficiary is entitled the code must be completed.

Form Type

ET

Edit Test

^KIQ # NULL and (^KII = NULL or ^KII = 0)

Explanation

Share of non-refundable carry forward tax offsets to which no beneficiary is entitled code is present and the tax offset amount is less than or equal to zero.  A code is not required for zero amounts..

Form Type

ET

Edit Test

Any occurrence of (^AQE = NULL and ^KJZ # NULL)

Explanation

If Gross payment code has been completed the Gross payment amount must also be completed.

Form Type

EI

Edit Test

Any occurrence of (^KJZ = 'H') and ^KKA = NULL

Explanation

If Item 1 Gross payment code value 'H' is completed indicating a payment made to a working holiday maker then Item A4 Working holiday maker net income must be completed.

Form Type

EI

Edit Test

^KKA > ^ATY

Explanation

The amount entered at Item A4 Working holiday maker net income must be equal to or less than Total taxable income.

Form Type

EI

Edit Test

^AWR = 'EI' and

there is more than one occurrence of ^XXX = 'FI'

Explanation

Only one Non-resident Foreign Income schedule may be attached to a return form.

Form Type

EI FI

Edit Test

^KIT # NULL and ^XXX # 'FI'

Explanation

When an amount has been completed at Non-resident foreign income on the main return form a Non-resident Foreign Income schedule must be attached.

Form Type

EI FI

Edit Test

^KIW = 'S' and

((^KIX - ^KIZ > 0 and ^KIT # ^KIX - ^KIZ) or

(^KIX - ^KIZ <= 0 and ^KIT # 0))

Explanation

When the simple self-assessment method is selected on the Non-resident Foreign Income (NRFI) schedule, the Gross foreign income amount less Standard occupation deductions must equal the Non-resident foreign income amount on the main form. When the amount is a loss the Non-resident foreign income amount on the main form must be zero.

Form Type

EI FI

Edit Test

^KIW = 'O' and

((^KJF > 0 and ^KIT # ^KJF) or (^KJF <= 0 and ^KIT # 0))

Explanation

When the overseas assessed method is selected on the Non-resident Foreign Income (NRFI) schedule, the Foreign tax return taxable income amount must equal the Non-resident foreign income amount on the main form. When the amount is a loss the Non-resident foreign income amount on the main form must be zero.

Form Type

EI FI

Edit Test

^KIW = 'C' and

(((^KJG + ^KJH + ^KJI + ^KJJ + ^KJK + ^KJL + ^KJM + ^KJN +

^KJO + ^KJP + ^KJQ + ^KJR - ^KJS - ^KJT - ^KJU - ^KJV - ^KJW -

^KJX - ^KJY) > 0 and ^KIT # (^KJG + ^KJH + ^KJI + ^KJJ + ^KJK +

^KJL + ^KJM + ^KJN + ^KJO + ^KJP + ^KJQ + ^KJR - ^KJS -

^KJT - ^KJU - ^KJV - ^KJW - ^KJX - ^KJY)) or ((^KJG + ^KJH +

^KJI + ^KJJ + ^KJK + ^KJL + ^KJM + ^KJN + ^KJO + ^KJP +

^KJQ + ^KJR - ^KJS - ^KJT - ^KJU - ^KJV - ^KJW - ^KJX -

^KJY) <= 0 and ^KIT # 0))

Explanation

When the Comprehensive tax-based assessment method is selected on the Non-resident Foreign Income (NRFI) schedule, the Non-resident foreign income amount on the main form must equal the sum of Total salary/wages, Total allowances, Total government allowances, Total pension income, Net business income, Total personal services income, Total interest, Total dividends, Net partnership and trust income, Net capital gains, Net rent and Total other income, less the sum of Total employee work related deduction, Total depreciation deduction, Total interest and dividend deduction, Total UPP of a foreign pension, Total personal super contributions for business, Total other deductions and Prior year tax losses. When the amount is a loss the Non-resident foreign income amount on the main form must be zero.

Form Type

EI FI

Edit Test

^KIW = 'S' and

(^KJA # NULL or ^KJB # NULL or ^KJC # NULL or

^KJD # NULL or ^KJE # NULL or ^KJF # NULL or

^KJG # NULL or ^KJH # NULL or ^KJI # NULL or

^KJJ # NULL or ^KJK # NULL or ^KJL # NULL or

^KJM # NULL or ^KJN # NULL or ^KJO # NULL or

^KJP # NULL or ^KJQ # NULL or ^KJR # NULL or

^KJS # NULL or ^KJT # NULL or ^KJU # NULL or

^KJV # NULL or ^KJW # NULL or ^KJX # NULL or

^KJY # NULL)

Explanation

When the Simple self-assessment method is selected no details should be provided for the Overseas assessed method or the Comprehensive tax-based assessment method.

Form Type

FI

Edit Test

^KIW = 'O' and

(^KIX # NULL or ^KIY # NULL or ^KIZ # NULL or

^KJG # NULL or ^KJH # NULL or ^KJI # NULL or

^KJJ # NULL or ^KJK # NULL or ^KJL # NULL or

^KJM # NULL or ^KJN # NULL or ^KJO # NULL or

^KJP # NULL or ^KJQ # NULL or ^KJR # NULL or

^KJS # NULL or ^KJT # NULL or ^KJU # NULL or

^KJV # NULL or ^KJW # NULL or ^KJX # NULL or

^KJY # NULL)

Explanation

When the Overseas assessed method is selected no details should be provided for the Simple self-assessment method or the Comprehensive tax-based assessment method.

Form Type

FI

Edit Test

^KIW = 'C' and

(^KIX # NULL or ^KIY # NULL or ^KIZ # NULL or

^KJA # NULL or ^KJB # NULL or ^KJC # NULL or

^KJD # NULL or ^KJE # NULL or ^KJF # NULL)

Explanation

When the Comprehensive tax-based assessment method is selected no details should be provided for the Simple self-assessment method or the Overseas assessed method.

Form Type

FI

Edit Test

^KIW = 'S' and ^KIX = NULL

Explanation

When the Simple self-assessment method is selected the Gross foreign income amount must be completed.

Form Type

FI

Edit Test

^KIW = 'S' and ^KIZ # (^KIX * ^KIY) +/- 1

Explanation

When the Simple self-assessment method is selected the Standard occupation deductions amount must equal the Gross foreign income amount multiplied by the Deduction median rate.

Form Type

FI

Edit Test

^KIW = 'O' and

(^KJA = NULL or ^KJB = NULL or ^KJC = NULL or

^KJD = NULL or ^KJE = NULL or ^KJF = NULL)

Explanation

When the Overseas assessed method is selected then all Foreign tax return details must be completed.

Form Type

FI

Edit Test

^KIW = 'O' and ^KJC < 2016

Explanation

When the Overseas assessed method is selected the Foreign tax return financial year must be 2016 or later.

Form Type

FI

Edit Test

^KIW = 'O' and ^KJE # (^KJD + 1 year - 1 day)

Explanation

The period from the Foreign tax return start date to the Foreign tax return end date must be exactly one year.

Form Type

FI

Edit Test

^KIW = 'O' and

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

Explanation

The period from the Foreign tax return start date to the Foreign tax return end date must overlap with this tax return income year.

Form Type

EI FI

Edit Test

^KIW = 'C' and ^KJG = NULL and ^KJH = NULL and

^KJI = NULL and ^KJJ = NULL and ^KJK = NULL and

^KJL = NULL and ^KJM = NULL and ^KJN = NULL and

^KJO = NULL and ^KJP = NULL and ^KJQ = NULL and

^KJR = NULL

Explanation

When the Comprehensive tax-based assessment method is selected at least one comprehensive income amount must be completed.

Form Type

FI

Edit Test

^AJY = 'Y' and ^APA = NULL and ^KIT # NULL

Explanation

The taxpayer must be a non-resident for tax purposes to enter a Non-resident foreign income amount.

Form Type

EI

Edit Test

^KKB = 'Y' and ^KKC = NULL

Explanation

Where question 1a Does Country-by-Country reporting apply to you? has been answered 'Yes', question 1b must be answered

Form Type

I

Edit Test

^KKC = 'Y' and

(^JLJ # NULL or ^JSB # NULL or ^JSJ # NULL)

Explanation

As the entity has lodged Part A of its local file there is no need for it to complete Section A questions 2 to 17 of this schedule

Form Type

I

Edit Test

^KKC # 'Y' and (^JLJ = NULL or ^JSB = NULL or ^JSJ = NULL)

Explanation

Section A questions 2 and 17 must be completed unless Country-by-Country reporting applies to the entity and you have lodged Part A of your Country-by-Country reporting local file at the same time as your income tax return.

Form Type

I

Edit Test

^JIF = 0 and ^JIH > 0

Explanation

Where Subtotal (T2) equals zero, Subtotal 2 (T3) must also equal zero.

Form Type

EF MS

Edit Test

^JIG < ^JIF and ^JIH #  ^JIF - ^JIG

Explanation

Where D - Non-refundable carry forward tax offsets is less than T2 - Subtotal, T3 - Subtotal 2 must equal T2 - Subtotal less D - Non-refundable carry forward tax offsets

Form Type

EF MS

Edit Test

^JIG >= ^JIF and ^JIH > 0

Explanation

Where D - Non-refundable carry forward tax offsets is greater than T2 - Subtotal, T3 - Subtotal 2 must equal zero

Form Type

EF MS

Edit Test

^KLN > 0 and ^KLM # 'Y'

Explanation

An amount may only be included at Capital gain amount deferred (Item 8 Label G) if Capital gains deferred due to CGT Relief? (Item 8 Label F) is answered 'Yes'.

Form Type

BW

Edit Test

^KKD # 'Y' and (^KKE # NULL or ^KKI # NULL or ^KKJ # NULL or any occurrence of (^KKF # NULL or ^KKG # NULL or ^KKH # NULL))

Explanation

If 'Have you returned a foreign exchange gain or deducted a foreign exchange loss in relation to dealings with international related parties?' information has been completed the response to the question 'Have you returned a foreign exchange gain or deducted a foreign exchange loss in relation to dealings with international related parties?' must be 'Yes'.

Form Type

I

Edit Test

^KKD = 'Y' and (^KKE = NULL or any occurrence of (^KKF = NULL or (^KKG = NULL or ^KKG = 0) or (^KKH = NULL or ^KKH = 0)))

Explanation

If there is a 'Yes' response to the question 'Have you returned a foreign exchange gain or deducted a foreign exchange loss in relation to dealings with international related parties?' transaction information must be provided.

Form Type

I

Edit Test

^KKE = NULL and (^KKK # NULL or ^KKQ # NULL)

Explanation

Transaction details must be completed in the first group before the second or third group.

Form Type

I

Edit Test

^KKK = NULL and ^KKQ # NULL

Explanation

Transaction details must be completed in the second group before the third group.

Form Type

I

Edit Test

(^KKK = NULL or any occurrence of

(^KKL = NULL or (^KKM = NULL or ^KKM = 0) or

(^KKN = NULL or ^KKN = 0))) and (^KKK # NULL or

^KKO # NULL or ^KKP # NULL or any occurrence of

(^KKL # NULL or ^KKM # NULL or ^KKN # NULL))

Explanation

If any transaction details are provided for the second type of transaction at Transaction type or Currency or Foreign exchange losses deducted or foreign exchange gains returned, all transaction detail fields must be completed for that transaction.

Form Type

I

Edit Test

(^KKQ = NULL or any occurrence of

(^KKR = NULL or (^KKS = NULL or ^KKS = 0) or

(^KKT = NULL or ^KKT = 0))) and

(^KKQ # NULL or ^KKU # NULL or ^KKV # NULL

or any occurrence of

(^KKR # NULL or ^KKS # NULL or ^KKT # NULL))

Explanation

If any transaction details are provided for the third type of transaction at Transaction type or Currency or Foreign exchange losses deducted or foreign exchange gains returned, all transaction detail fields must be completed for that transaction.

Form Type

I

Edit Test

^ARA # NULL and ^ARA < 01072016 and

^JLE # NULL and ^JYD <= 100000000 and

^JLE # ^JYD * 0.40 +/- 1

Explanation

Non-refundable tax offset (Label A) must be equal to 40% of Label Z.

Form Type

BY EC

Edit Test

^ARA # NULL and ^ARA < 01072016 and

^JLE # NULL and ^JYD > 100000000 and

^JLE # 40000000 + ((^JYD - 100000000) * 0.3) +/- 1

Explanation

Non-refundable tax offset (Label A) must be equal to $40 million plus 30% of the amount of Label Z above $100 million.

Form Type

BY EC

Edit Test

^ARA # NULL and ^ARA < 01072016 and

^JLD # NULL and ^JYD <= 100000000 and

^JLD # ^JYD * 0.45 +/- 1

Explanation

Refundable tax offset (Label U) must be equal to 45% of Label Z.

Form Type

BY EC

Edit Test

^ARA # NULL and ^ARA < 01072016 and

^JLD # NULL and ^JYD > 100000000 and

^JLD # 45000000 + ((^JYD - 100000000) * 0.3) +/- 1

Explanation

Refundable tax offset (Label U) must be equal to $45 million plus 30% of amount of label Z above $100 million.

Form Type

EI

Edit Test

^KKA # NULL and

(all occurrences of ^KJZ # 'H') and

^DGG = NULL and ^AWY = NULL and ^KHN = NULL

Explanation

If Item A4 Working holiday maker net income is completed there must be a gross payment entered at Item 1 with code value 'H' or an amount entered at Item 13 label U (Non-PP - Share of net income from trusts less capital gains, foreign income and franked distributions) or Item 15 label C (Net non-PP income/loss) or Item 15 label A (Net small business income).

Form Type

EI

Edit Test

^KKA # NULL and

(^ABQ > ('3006':(^ABB-18)) or

^ABQ < ('0207':(^ABB-37)))

Explanation

An amount can only be entered at Item A4 Working holiday maker net income if the taxpayer is aged between 18 and 35 (the taxpayer must be eligible for a 417 or 462 visa).

Form Type