V1 - V99 2024

Dec5 must be in the format n.nnnnn i.e. numeric only and the last six characters must be '.nnnnn'.

FI I

A return file cannot contain more than 200 schedules of one type.

EB EC EF EI EP ES ET MC MS

Value entered is not a valid code/value for that field.

A B BJ BN BP BR BT BW BX BY CU D EB EC EF EI EM EP ES ET EY FI G GA GB GI GR I L MC MS PL PS PY R RR S SP SR TD TX W X XX Y YY Z

Dec4 must be in the format n.nnnn i.e. numeric only and the last five characters must be '.nnnn'.

EC

Dollar/cent field, values of nnn.nn where n is a digit, 0 to 9 only to be used.

BY D EB EC EF EI EM EP ET EY G MC MS R S SR TD

An electronic return for the same taxpayer and year of return has been previously sent to and accepted by the Tax Office. Check TFN for previous lodgment for this form type.

XX

A return for this taxpayer and year has already been sent and accepted by ELS. Check for previous lodgment of this form type, or if this is a request for amendment an amendment number is required at the Amendment Indicator question.

EB EC EF EI EP ET MS

Whole Dollar/Loss field, values nnn where n is a digit 0 to 9 only to be used with optional /L appended. $/L field is used for a positive, zero or negative $ value.

B BR BW EC EF EI EP ET FI I MS

Value for data type Name text must only contain characters A to Z a to z 0 to 9 - ' ` " / & @ # $ % ( ) _ = { } [ ] ! \ : ; ? . | or a space character.

BN BY CU D EB EC EF EI EP ES ET EX EY G MC MS R S SP SR TD X XX Y YY

The valid value for a question field is either 'Y' or 'N'. If the question field is not mandatory then blank (Null) is acceptable.

BN BP BX BY CU EB EC EF EI EP ES ET EY GA GR I MS PL PY RR S SR X XX Y YY

Numeric field, values nnn where n is a digit 0 to 9 only to be used.

B BN BP BR BT BW BX CU D EB EC EF EI EM ES ET EX EY FI G GA I MC MS PL PY R RR S SP SR TD TX W XX YY

Occupation code and occupation description must be present in the return where wage and salary income is present or where there is a claim for a work related expense deduction.

EI

An occupation code or occupation description has been entered with no corresponding Gross payments or Payer ABN details or Work related expense deductions.

EI

Franking credit cannot be greater than 48% of dividends-franked amount.

EF EI EP ET MS

Dividends-franked amount has a value and dividends-franking credit has no value.

EF EI EP ET MS

There are amounts for either Other deductions relating to amounts shown at O,U and C (Item 13 Label Y), Landcare operation expense (Item 13 Label J), Share of Franking credit from franked dividends (Item 13 Label Q), or Share of credit for TFN amounts deducted from interest, dividends & unit trust distributions (Item 13 Label R), or Share of credit for TFN amounts withheld from payments from closely held trusts (Item 13, Label M) without any non-primary production distributions from Partnerships (Item 13 Label O) or share of net income from Trusts (Item 13 Label U) or franked distributions from trusts (Item 13 Label C) being present.

EI

Share of credit where ABN not quoted (Item 13 Label P) is greater than zero without any Primary production or non-primary production distribution amount from partnerships (Item 13 Labels N, O) and Primary production or non-primary production share of net income amounts from trusts (Item 13 Labels L, U) or an amount at Franked distribution from trusts (Item 13, Label C).

EI

Gross payment (Item 1) is greater than zero and total tax withheld is absent. If no tax was withheld then enter zero.

EI

Net primary production income/loss amount is present without total business income from primary production (Gross payments, Assessable government industry payments, Other business income).

EI

Total business income from primary production (Gross payments, Assessable government industry payments, other business income) is present without net primary production income/loss amount.

EI

Net primary production income/loss amount is present without total business income from primary production (Gross payments where ABN not quoted, Assessable government industry payments, Other business income).

EP ET

Total business income from primary production (Gross payments where ABN not quoted, Assessable government industry payments, other business income) is present without net primary production income/loss amount.

EP ET

Net non-primary production income/loss amount is present without total business income non-primary production (Gross payments where ABN not quoted, Gross payments subject to foreign resident withholding (excluding capital gains), Gross payments voluntary agreement, Gross payments-labour hire or other payments, Assessable government industry payments, Other business income).

EI

Net non-primary production income/loss amount is present without total business income non-primary production (Gross payments where ABN not quoted, Gross payments subject to foreign resident withholding (excluding capital gains), Assessable government industry payments, Other business income).

EP ET

The Tax Agent number is a pseudo number and the transmitter is not authorised to transmit with this pseudo Tax Agent number.

EC EF EM GA GB

The TFN/Role ID must pass the TFN/Role ID algorithm check.

EM

Early payment interest credit amount of less than 50 cents cannot be claimed.

EC EF EI ET MS

Address text characters must be A to Z a to z 0 to 9 & ' / - ( ) or a space character.

B BR CU D EB EC EF EI EP ES ET G MC MS R S SP TD X XX Y YY

When any component of other income is present in the return at Item 14, it must be complete with description and income amount.

EP

Tag ZZZ must be the last tag present in the TXID or return file.

EB EC EF EI EM EP ES ET MS RR SP SR TD TX XX YY

Return form type, year of return, and Tax Agent number must be the first three sequential tags in this order in a return file.

CU EB EC EF EI EM EP ET MC MS XX YY

Tax withheld amounts at Item 5 from newstart, sickness allowance or special benefit etc are greater than or equal to the amount of newstart, sickness allowance etc at Label A. Check both amounts and correct as necessary.

EI

Tax withheld amounts from Australian government pensions or allowances are greater than or equal to the amount of Australian government pensions. Check both amounts and correct as necessary.

EI ET

Where Personal contributions and gifts have created or added to a loss (i.e. after calculating total income less all deductions at Labels A,B,C,D,E,K,I,L,M,G,Y,E,J) before deducting total PY losses (PP and non-PP) then either partial or full adjustment is required to Personal contributions and gifts to pass edit V82. To determine the amount of allowable Personal contributions and gifts deductions subtract all deductions except Personal contributions, gifts, and PY losses (PP and non-PP) from total income and: a) if this result is zero or negative then disallow total Personal contributions and gifts; or b) if this result is positive and greater than Personal contributions and gifts then allow both amounts in full; or c) if this result is positive and less than or equal to Personal contributions and gifts then only that amount that reduces taxable income/loss to zero is allowed (i.e. disallow remainder of Personal contributions and gifts that would create a loss).

EI

Amount of payment cannot be zero.

EM

Assessable government industry payments action code is present and the amount of assessable government industry payments is either absent or zero.

EC

The form type is not authorised for the pseudo Tax Agent number. Your software should not allow the creation of a return form that is not compatible with the pseudo Tax Agent number. Therefore, advise your software producer as corrective action is required.

CP CU EB EC EF EI EM EP ES ET EX EY GA GB GI GR MC MS RR SP SR TD XX YY

Tax withheld at Item 2 from allowances, earnings, tips, directors fees, etc are greater than or equal to the amount of allowances, benefits, etc at Label K. Check both amounts and correct as necessary.

EI

Total tax withheld does not equal the sum of all tax withheld at Items 1 to 9.

EI

Primary production Share of net income from trusts is greater than zero and the code has not been completed.

EI EP ET

Primary production Share of net income from trusts code is present and the income amount is less than or equal to zero. A code is not required for negative or zero amounts.

EI EP ET

Interest deductions, capital works deductions or other rental deductions are greater than zero and gross rent is absent.

EI EP ET

Gross rent is greater than zero and no rental expense items are present. (Rental expense items are interest deductions, capital works deductions and other rental deductions). If there are no rental expenses then zero is acceptable in one of these fields.

EI EP ET

A rental property schedule must be completed for each rental property.

B BR EI EP ET

A rental schedule is attached and rental income and deduction amounts are not present in the return form.

B BR EI EP ET

When other assessable Australian income is present (Item 14) in the Trust return, a description and income amount is required.

ET

^AMQ is less than or equal to today's date plus one (1) business day

Date from which direct debit is to be made must be greater than today's date plus one (1) business day.

EM

Date from which direct debit is to be made must not occur on a weekend or Christmas Day 25122017, Boxing Day 26122017, New Year's Day 01012018, Australia Day 26012018, Good Friday 30032018, Easter Monday 02042018 or Anzac Day 25042018.

EM

Interest deduction amount is greater than zero at Item D7 Label I and gross interest amount is missing.

EI

Dividend deduction amount is greater than zero at Item D8 Label H and dividends-unfranked amount and dividends-franked amount are missing.

EI

Taxable income is not equal to the sum of all income less all allowable deductions less prior year losses claimed this income year at Label $.

EI

Share of net income from trusts action code (non-PP) is present and the amount of share of net income from trusts at Item 13 Label U is less than or equal to zero. An action code is not required for negative or zero amounts.

EI

Total tax offsets do not equal the sum of all tax offsets claimed at Items T2 to T4 and T6 to T11.

EI