N100-199

For the list of PDF files showing ATO tags click Lodgable returns forms and schedules

N100 - N110

Code	Description
N100	Descriptor should read "Hours taken to complete the Business and Professional items."
N101	This field records the time taken for a business taxpayer to prepare information and complete the return/schedule/form.
N104	Other offsets codes are: 'H' - Joint Petroleum Development Area tax offset; 'I' - Infrastructure borrowings offset.
N105	Vehicle expenses codes are: 'S' - Cents per kilometre; 'T' - 12% of cost of car; 'O' - One-third actual expenses; 'B' - Log book; 'N' - Expenses of certain other vehicles (motorcycles, taxis hired, utes or vans with carrying capacity over 1 tonne, other vehicles with carrying capacity over 1 tonne or 9 or more passengers).
N106	Closing stock codes are: 'C' - Cost; 'M' - Market selling price; 'R' - Replacement value.
N107	Vehicle expenses codes are: 'S' - Cents per kilometre; 'T' - 12% of cost of car; 'O' - One-third actual expenses; 'B' - Log book.
N108	Clothing and laundry codes are: 'P' - Protective clothing; 'C' - Compulsory work uniform; 'N' - Non-compulsory work uniform; 'S' - Occupation specific clothing.
N110	Loans to shareholder codes are: 'A' - All loans were made on or after 4 December 1997, 'B' - All loans were made before 4 December 1997, 'M' - Some loans were made before 4 December 1997 and some loans were made on or after 4 December 1997.

N112 - N120

Code	Description
N112	Other deductions codes (Fund form) or Other amounts codes (SMSF form) are: 'A' - Deductible balancing adjustment, 'B' - Contribution that is a fringe benefit, 'C' - Exclusion of personal contributions, 'E' - Environmental protection expenditure, 'F' - Foreign exchange losses (SMSF form only), 'I' - Listed investment company capital gain amount, 'N' - Deduction relating to foreign non-assessable non-exempt income, 'O' - Other deductions not listed, 'R' - Return of contribution by non-complying funds, 'S' - Superannuation (Financial assistance Funding) Levy Act 1993 (Fund form only), 'T' - TOFA losses or deductible TOFA balancing adjustment
N113	Trust codes are: 'D' - deceased estate; 'F' - fixed trust-other than a fixed unit trust or public unit trust as described in U, P or Q; 'H' - hybrid trust-trust with fixed and discretionary elements; 'S' - discretionary service trust; 'T' - discretionary trading trust; 'I' - discretionary investment trust; 'M' - cash management unit trust; 'U' - fixed unit trust-other than public unit trust as described in P or Q; 'P' - public unit trust-listed other than cash management unit trust; 'Q' - public unit trust-unlisted other than cash management unit trust.
N114	Self-education codes are: 'K' - There is a direct connection between the self-education and the taxpayer's current work activities because the study maintains or improves a skill or specific knowledge required for their current work activities; 'I' - There is a direct connection between the self-education and the taxpayer's current work activities because they can show that the study leads to, or is likely to lead to, increased income from their current work activities; 'O' - Other circumstances where there is a direct connection between the taxpayer's self-education and their current work activities.
N117	Super administrator codes are: 'A' - Self-administered 'C' - Accounting practice 'F' - Financial Planning practice 'I' - Industry administrator 'L' - Liquidator or Provisional Liquidator 'R' - Retail administrator 'S' - Specialist firm, Consultancy or Life office 'T' - Tax agent 'U' - Actuarial administrator 'W' - Controller or Administrator 'X' - Trustee of a bankrupt estate or the trustee of a deed under Part IX or Part X of the Bankrupt Act 1966.
N118	Wage and salary expense codes are: 'C' - All included in the expense component 'Cost of sales' 'A' - All included in the expenses component 'All other expenses' 'B' - All included in the expenses component 'Cost of sales' and 'All other expenses' 'O' - Other than 'Cost of sales' and/or 'All other expenses'.
N120	Other travel expense codes are: 'A' - Award transport 'V' - Vehicles other than cars and borrowed vehicles 'D' = Domestic travel 'T' - Overseas travel 'O' - Other 'L' - Tolls 'P' - Parking.

N121 - N129

Code	Description
N121	Clothing expense codes are: 'L' - Laundry 'D' - Dry cleaning 'P' - Protective clothing 'C' - Compulsory work uniform 'N' - Non-compulsory work uniform 'S' - Occupation specific clothing 'O' - Other.
N122	Self-education expense codes are: 'F' - Fees 'B' - Books, stationery, consumables 'T' - Travel 'C' - Computer including depreciation 'O' - Other.
N123	Other expense codes are: 'F' - FIDs etc 'U' - Union fees 'M' - Award overtime meal allowance expenses 'S' - Seminars 'B' - books and journals 'H' - Home office running expenses 'J' - Home office occupancy expenses 'T' - Home Telephone 'C' - Computer expenses including depreciation 'I' - Tools and equipment 'D' - Other depreciation 'O' - Other 'N' - Newspapers 'A' - Mobile Phone 'E' - Internet Access 'G' - Subscriptions 'P' - Printing Postage and Stationery.
N124	Seniors and pensioners tax offset codes are: 'A' - At any time during the year the taxpayer was: single or widowed, or separated; 'B' - The taxpayer and their spouse - married or de facto - had to live apart due to illness, or either of them were in a nursing home at any time during the financial year, and they are both eligible for this tax offset; 'C' - The taxpayer and their spouse - married or de facto - had to live apart due to illness, or either of them were in a nursing home at any time during the financial year, but the taxpayer's partner is ineligible to claim this tax offset; 'D' - The taxpayer and their spouse - married or de facto - were living together and they are both eligible for this tax offset; 'E' - The taxpayer and their spouse - married or de facto - were living together but the taxpayer's partner is ineligible to claim this tax offset.
N127	Under 18 action codes are: 'A' = Excepted person under 18 years 'M' - Person under 18 years.
N128	Sex codes are: 'M' - Male 'F' - Female.
N129	Status of business codes for Individual returns are: '1' - Ceased business '2' - Commenced business.

N140 - N150

Code	Description
N140	Destination codes are: 'R' - Rollover to another Super Provider account; 'I' - Individual (payment of Pension, Annuity, Lump sum or Departing Australia superannuation payment); 'D' - Payment of Death Benefit to Beneficiaries; 'V' - Payment to a non-member spouse due to marriage breakdown.
N143	Company codes are: '1' - Co-operative '3' - Non-profit '4' - Strata title '5' - Pooled development fund '6' - Limited partnership '7' - Corporate unit trust '8' - Public trading trust '9' - Private '10' - Public '11' - FHSA Trust.
N144	Trading stock election code is: 'Y' - Yes.
N145	Industry payments code is: 'D' - Diesel fuel rebate.
N148	Fund/trust type codes are: 'A' - Small APRA fund, 'B' - Retail fund, 'C' - Industry fund, 'D' - Corporate fund, 'E' - Eligible rollover fund, 'F' - Approved deposit fund, 'G' - Pooled superannuation trust, 'H' - Public sector fund, 'I' - Non-regulated fund
N149	EFT election code must be 'D' - Debit.
N150	'A' - Active; 'C' - Closed.

N167 - N173

Code	Description
N167	Preferred correspondence method code is: 'P' - Paper (hard copy).
N168	Address for service of notices codes are: 'S' - Superannuation Provider 'L' - Supplier of Statement File.
N169	Assessment review reason codes are: 'Q' - Assess./Advance Instal.-not paid-contribs. never received/held 'P'- Assess./Advance Instal.-not paid-contribs. being transferred 'I' - Interest.
N170	Transmission status indicator codes are: 'T' - Test 'P' - Production.
N171	Engine capacity is denoted by the following codes: 'A' engine capacity <= 1600cc or rotary engine <= 800cc 'B' engine capacity >1600cc and <= 2600cc or rotary engine >800cc and <= 1300cc 'C' engine capacity >2600cc or rotary engine >1300cc.
N172	Full period indicator code is: 'F' - Full period.
N173	Entity codes are: 'C' - Company 'P' - Partnership 'F' - Fund 'T' - Trust.

N182 - N189

Code	Description
N182	Please provide a brief description of the type of interest or dividend expense being claimed as a deduction eg interest expense, management and other fees, bank charges.
N183	Please give the name of the product or investment whose expenses are being claimed as a deduction.
N184	Please give the name of the payee, to whom was paid the amount being claimed as an interest/dividend deduction.
N186	Please answer whether the expense being claimed as an interest/dividend deduction has been paid in advance. Answer Y or N.
N187	Please enter the amount being claimed as an interest/dividend deduction for this product or investment.
N189	Please create a drop-down-box listing the Investment Codes. The Investment Codes for interest and dividend deductions are: 'BL' - Bonds - Linked bonds & Notes (including return linked to shares, bank bills rates, exchange rates etc); 'BO' - Bonds/Notes - Other; 'CN' - Convertible Notes; 'CP' - Converting Preference Shares; 'IR' - Instalment Receipts; 'MA' - Managed Funds/Trusts - Allocated pensions & Annuities; 'MF' - Managed Funds/Trusts - Friendly Society Bonds; 'MI' - Managed Funds/Trusts - Insurance Bonds; 'MS' - Managed Funds/Trusts - Superannuation; 'MO' - Managed Funds/Trusts - Other [Equity, Income, Growth, Property & Multi Sector]; 'RP' - Loans to Related Parties/Entities/Associates; 'SL' - Securities Lending Arrangements; 'SC' - Shares - Capital Protected Loan Products; 'SM' - Shares - Margin Lending; 'SO' - Shares - Other; 'SS' - Stapled Securities; 'WA' - Warrants; 'OT' - Other.