M1000 - M1064

Any R&D expenses subject to the R&D tax concession at Item 6 (calculation of total profit or loss) must be added back at this label. If no R&D expenses are included at Item 7, e.g. where R&D expenses have been capitalised, '0' must be entered at this Label.

Where any claim is made for the R&D tax concession an R&D Schedule must be completed and lodged with the company tax return.

Primary production (PP) averaging will be applied to this assessment as there is a zero at one or more of the PP labels.  PP Labels are the PP Partnership distributions and trust share of net income and related deductions, net income or loss from business - PP and net farm management deposits or repayments (Item 17 Label E). 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 PP averaging is not to apply to this assessment, PP labels must be left blank.

A zero at the share of net income from trust label 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.

Where the taxpayer is over 61 and untaxed element (^IQV) is > 0, and both super income stream tax offset (^ATE) and super income stream tax withheld (^ADB) are <= 0, display the following warning message:

"If taxpayer is aged over 61 and is not a recipient of a non super annuity, the tax free components or the taxed elements of Aust super income streams may have been incorrectly entered as an untaxed element".

Where ^BNC = 'A' and all occurrence of ^AMP = NULL, display the following warning message:

"Rebate income is used to determine eligibility for the Seniors and pensioners tax offset. Where applicable, complete Deductible personal superannuation contributions (Label H) from the Supplementary section."

Where ^BWX # NULL and ^FLT = NULL and ^JEG = NULL, display the following warning message:

"In claiming the Spouse superannuation contribution tax offset, if the taxpayer's spouse has Reportable fringe benefits or Reportable employer superannuation contributions on their payment summaries, complete labels R and/or S, and A in Spouse details - married or de facto."

Where ^DYA = 'N' and ^BWZ < 365 and all occurrence of ^AMP = NULL, display the following warning message:

"Income for surcharge purposes is used to determine if the taxpayer is liable for Medicare Levy Surcharge. Where applicable, complete Deductible personal superannuation contributions (Label H) from the Supplementary section."

Where ^JDX > 0 and (^ACY > 0 or ^ADG > 0 or ^IOT > 0 or ^IQV > 0 or ^IQW > 0 or ^ISX > 0), display the following warning message:

"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 or Australian annuities and superannuation income streams."

Where ^JDY > 0 and (^BLU > 0 or ^BLW > 0 or ^JEX > 0 or ^JFL > 0 or ^BYD > 0 or ^JAG > 0 or ^AWK > 0 or ^IFW > 0), display the following warning message:

"Do not include in Target foreign income amounts of foreign income that will be included in taxable income. Amounts reported in the Supplementary section at CFC income, Transferor trust 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 or Australian franking credits from a New Zealand franking company should not be included in Target foreign income."

Where any occurrence of (^ABQ # NULL and ^ISR = NULL) display the following warning message:

"The members Tax File Number is missing. To avoid delays in processing a Tax File Number should be quoted if it has been provided."

Where any occurrence of (^FRF # NULL and ^FRF < '0107':(^ABB -1)) display the following warning message:

"Check member date of death, if an error has been made please correct. A member's reported date of death is prior to the start of the financial year of the return being lodged. Contributions may only be accepted for a deceased member in very limited circumstances. You only need to report for a deceased member if a financial interest continued to be held for the benefit of the deceased at 30 June of the financial year of the return being lodged."

Where ^ASS > 0 and ^ABM # NULL and ^DIL # NULL and ((^BNG < '3006':(^ABB - 55)) and (^BNG > '0107':(^ABB - 61))) and ^JEL = NULL, display the following message:

"Check spouse income label, 'Your spouse's taxed element of a SLS zero tax rate'; if the spouse received a lump sum which includes the low rate cap this label must be completed to correctly calculate the Medicare levy reduction."

If (If ^ATY is a loss set ^ATY = 0 ^ATY) + (IF ^FLO > 3772 ^FLO * 0.530) + ^JDW + sum.tag{^AMP} + ^JDX + ^JDY + ^JDZ + ^JEB - ^JED + ^JDS > $150,000 and ^JDW > (sum.tag{^AQE} * 0.08) display the following message:

"Check that compulsory super contributions have not been included in reportable employer superannuation contributions at IT2. Some employers have been incorrectly reporting reportable employer superannuation contributions on payment summaries, these amounts are generally salary sacrifice super contributions only."

If ^BWZ < (('3006':^ABB) - ('0107':(^ABB-1))+1) and:

• ((^ABM # NULL or ^ASS # NULL) and (If ^ATY is a loss ^ATY = 0 ^ATY) + (IF ^FLO > 3772 ^FLO) + (IF ^ATY > 0 ^AWH) + ^DTV - ((IF (((^ABQ > '3006':(^ABB - 55))
  or
• (^ABQ <= '0107':(^ABB - 61))) and ^IRC = NULL) ^IRA)
  or
• (IF (((^ABQ > '3006':(^ABB - 55)) or (^ABQ <= '0107':(^ABB - 61)))

and any occurrence of:

• ^ISA # 'Y') sum.tag{^IRY})) + ^JDZ + ^JEB + ^JDW + sum.tag{^AMP} + ^DIL + (IF ^FLT > 3772 ^FLT) + ^FLS + ^JEJ + ^JEG - ^JEL > (180000 or if ^ASS > 1 then 180000 + (1500 x ^ASS - 1)))
  or
• (^ABM = NULL and ^ASS = NULL and ((If ^ATY is a loss ^ATY = 0 ^ATY) + (IF ^FLO > 3772 ^FLO) + (IF ^ATY > 0 ^AWH) + ^DTV - ((IF (((^ABQ > '3006':(^ABB - 55)) or (^ABQ <= '0107':(^ABB - 61))) and ^IRC = NULL) ^IRA) or (IF (((^ABQ > '3006':(^ABB - 55))
  or 
• (^ABQ <= '0107':(^ABB - 61))) and any occurrence of ^ISA # 'Y') sum.tag{^IRY})) + ^JDZ + ^JEB + ^JDW + sum.tag{^AMP} > 90000)) and ^JDW > (sum.tag{^AQE} * 0.08)

display the following message:

"Check compulsory super contributions have not been included in reportable employer superannuation contributions at IT2. Some employers have been incorrectly reporting reportable employer superannuation contributions on payment summaries, these amounts are generally salary sacrifice super contributions only. Incorrect reporting may cause a MLS liability."

If: ^BNC # NULL and ((^ABM # NULL and (If ^ATY is a loss ^ATY = 0 ^ATY) + (IF ^FLO > 3772 ^FLO * 0.530) +^JDW + sum.tag{^AMP} + ^JDZ + ^JEB + ^DIL + ^BYH + ^FLR + (IF ^FLT > 3772 ^FLT * 0.530) + ^JEG + ^JEJ > 83580)

or

(^ABM = NULL and (If ^ATY is a loss ^ATY = 0 ^ATY) + (IF ^FLO > 3772 ^FLO * 0.530) +^JDW + sum.tag{^AMP} + ^JDZ + ^JEB > 50119)) and ^JDW > (sum.tag{^AQE} * 0.08),

display the following message:

"Check compulsory super contributions have not been included in reportable employer superannuation contributions at IT2. Some employers have been incorrectly reporting reportable employer superannuation contributions on payment summaries, these amounts are generally salary sacrifice super contributions only.  Incorrect reporting will result in reduced T1 entitlement".

Where any occurrence of (^ATM > ('3006':(^ABB - 18)) and ^JGL = 'I' and ^AGS ='30'), display the following message:

"Check beneficiary details. Minor beneficiaries must be an excepted person to use assessment calculation code 30"

If ^JJN = 'Y' display the following message:

"You must complete a reportable tax position schedule and submit that schedule to the ATO on paper. Other parts of this return may be transmitted by ELS"

If (^JIW > 0 and ^JIX > 0 and ^JIW = ^JIX), display the following message:

"You have shown the same amount at both Early repayments - natural disaster and drought and Other repayments. Please ensure this is correct".

Where seniors and pensioners tax offset code (B,C,D,E) present and a zero (0) is either automatically inserted or keyed at a) spouse's taxable income, b) amount of any exempt pension received by your spouse, or c) Your spouse's amount of any tax-free government pensions paid under the Military Rehabilitation and Compensation Act, display the following warning message:

"Zero inserted/keyed at Spouse Details Label O, Label Q or Label B - you must verify that the zero value is not present where the spouse's taxable or exempt income is unknown - only the actual amount can be shown".

If a refund is calculated and ^ABV = Null, display message:

“A refund is expected for this return so you need to provide financial institution details including BSB, Account number and Account name. If neither you nor your client has a bank account please phone the Tax Office on 13 72 86 (fast key code 1312)”

If ^ATY >= 51021 and ^KFW <= 37000 and (^JDT > 0 or (^JDU # 0 and ^JDU # null) or ^JDV > 0), display the message:

"As taxable income is $51,021 or more Government super contributions should not be completed for co-contributions. Adjusted taxable income is $37,000 or less so Government super contributions should only be completed if you may be entitled to a low income super contribution."

If ^ATY < 51021 and ^KFW > 37000 and (^JDT > 0 or (^JDU # 0 and ^JDU # null) or ^JDV > 0) and ^BLB <= 0 and ^DGF <= 0, display the message:

"As your client's adjusted taxable income exceeds $37,000 they will not be entitled to receive a low income super contribution. As taxable income is below $51,021 Government super contributions should only be completed if your client made a personal contribution to their super fund for which they did not claim a deduction."

"You should complete Government super contributions if your client may be entitled to a low income super contribution or a co-contribution so that any business partnership income will be recorded as business income."

If ^KFW <= 37000 and (^BLB = 0 or ^BLB = null) and (^DGF = 0 or ^DGF = null) and ^KFY < ^KFX * 0.1, display the message:

"You do not need to complete Item A3 for low income super contribution purposes, unless the client has disclosed employment or business income that relates to an earlier income year at Labels 1, 2, B at Item 12, IT1, IT2 or P8."

^KFW < 37000 and (^BLB = 0 or ^BLB = null) and (^DGF = 0 or ^DGF = null) and ^KFY >= ^KFX * 0.1, display the message:

"You may need to complete Item A3 for the purposes of low income super contribution purposes where your client has business or employment income which is not shown at items 1, 2, B at Item 12, IT1, IT2 or P8."

If ^IJH # null and ^EAQ, ^EAW, ^EBG, ^EDX, ^EBH, ^EDY, ^EFO or ^EFS is revised and your products is able to determine that the activity statement is for a tax period starting before 1/7/2012 and the revision may be outside the 4 year time limit, display the message:

“You are revising an activity statement for a tax period starting before 1/7/2012, if you have not lodged an approved notification that covers the tax period being revised then the revision may not be allowed if the tax period is outside of the 4 year time limit”.

If ^KFX  < 36021 and ^KFY >= ^KFX * 0.1 and (^JDT > 0 or (^JDU # 0 and ^JDU # null) or ^JDV > 0), display the message:

“As estimated total income is below $36,021 there is no need to complete Government super contributions for either co-contribution or low income super contribution purposes unless the client has disclosed employment or business income that relates to an earlier income year at Labels 1, 2, B at Item 12, IT1, IT2 or P8.”

If any occurrence of ^JZW = ['A','B','C','D'] and ((^JZU > 0 and ^JZU < '101') or  (^KGK > 0 and ^KGK < '101')), display the message:

"You will need the private health insurance statement to complete the private health insurance policy details section. Check that you have only entered the amounts shown on the statement at:

J - Your premiums eligible for Australian Government rebate and

K - Your Australian Government rebate received.

These values are dollar amounts."

If ^KCI = 'N' and (^AWG = NULL and ^AIR = NULL and ^AFZ = NULL and ^IRR = NULL and ^ADY = NULL and ^IFW = NULL and ^IKE = NULL and ^FTZ = NULL and ^BME = NULL and ^AGF = NULL and ^AGG = NULL and ^AGH = NULL and ^BMF = NULL and ^AHS = NULL and ^AHT = NULL and ^IOQ = NULL and ^AHV = NULL and ^AGU = NULL and ^BAC = NULL and ^AHU = NULL and ^IPS = NULL and ^IPT = NULL and ^AIE = NULL), display the message:

"You have not recorded any assessable income in Section B."

If (^KCO = NULL and ^KCP = NULL and ^KCQ = NULL and ^KCR = NULL and ^KGA = NULL and ^KCS = NULL and ^KCT = NULL and ^KCU = NULL and ^KCW = NULL and ^KCX = NULL) and (^KCJ # NULL or ^AIE # NULL), display the message:

"You have recorded exempt current pension income (ECPI). Please ensure that all expenses related to ECPI are recorded at the non-deductible expense labels in Section C."

If (^KCI = 'Y' or ^AIE # NULL) and all occurrences of ^KDD = NULL, display the message:

"You have stated that the fund paid an income stream or have reported exempt current pension income.  Please ensure that you record any income stream payment at label R2 in Section F or G."

If (^BOC = NULL or ^BOD = NULL) and ^KGR = NULL, display the following warning message:

"You may need to include Taxpayer's Daytime phone number or mobile phone number as both of them are missing."

If ^DYA = 'Y' and there is only one occurrence of ^BWU, display message:

"You have indicated the taxpayer had private health insurance for the full year. If the taxpayer paid premiums before and on or after 1 April, there will be at least two rows of information on their annual tax statement. You must enter each row as provided on the annual tax statement.

If ^IFX + ^GGN + ^BMD + ^BME + ^BMF + ^IRR + ^AFZ + ^AIR + ^AID + ^DFL + ^BLG + ^IML > 10000000 and ^KAF = 'T', display message:

"To apply the small business restructure roll-over, each party to the transfer must be a small business entity, or an entity that is either (a) an affiliate, (b) connected with an entity, or (c) a partner in a partnership, that is small business entity."

If ^GAN + ^GAO + ^IGE + ^BXL + ^BXM + ^BXQ + ^BXR > 10000000 and ^KAF = 'T', display message:

"To apply the small business restructure roll-over, each party to the transfer must be a small business entity, or an entity that is either (a) an affiliate, (b) connected with an entity, or (c) a partner in a partnership, that is small business entity."

If ^GAN + ^GAO + ^IGE + ^GAP + ^GAQ + ^GAR + ^GAS + ^BXL + ^BXM + ^BXQ + ^BXR > 10000000 and ^KAF = 'T', display message:

"To apply the small business restructure roll-over, each party to the transfer must be a small business entity, or an entity that is either (a) an affiliate, (b) connected with an entity, or (c) a partner in a partnership, that is small business entity."

If ^KID > 10000 display message:

"To be able to claim amounts above $10,000 at Early stage investor tax offset you need to be a sophisticated investor for at least one ESIC investment in the year."

If ^AJY = 'N' and any occurrence of (^KAF = 'T') display message:

"To apply the small business restructure roll-over, you must be an Australian resident unless you are eligible under certain exceptions."

If ^AQN = 'Y' and any occurrence of (^KAF = 'T') display message:

"To apply the small business restructure roll-over, you must be an Australian resident unless you are eligible under certain exceptions."

If ^AGJ # 1 and any occurrence of (^KAF = 'T') display message:

"To apply the small business restructure roll-over, you must be an Australian resident unless you are eligible under certain exceptions"