V2400 - V2499

Edit Test

Any occurrence of (Length{^ISR} < 9)

Explanation

The member TFN reported must be an individual. The members TFN cannot be fewer than 9 characters.

Form Type

MS

Edit Test

^IPO < ('0107':(^ABB - 1)) or ^IPO > Date (Today)

Explanation

Audit date must not be prior to year of return or after date of lodgment.

Form Type

MS

Edit Test

Any occurrence of

(^IVK # Null and (^KGC = Null or ^IPJ = Null))

Explanation

Account status and Family name must be provided for all members.

Form Type

MS

Edit Test

^JEY # Null and all occurrences of (^AQE = 0 or ^AQE = Null)

Explanation

Where a taxpayer is claiming an amount for net foreign employment income, there must be an amount at Salary and Wages income.

Form Type

EI

Edit Test

Any occurrence of (^FRF > Date(today))

Explanation

The date entered is a future date, date of death cannot be in the future.

Form Type

MS

Edit Test

^AWR = 'TD' and ^XXX # 'G'

Explanation

At least one beneficiary’s information must be attached.

Form Type

G TD

Edit Test

Any occurrence of ^JGP = ^AAD

Explanation

The TFN provided for the beneficiary should not be the same as the TFN of the trust.

Form Type

G TD

Edit Test

^JAZ = ‘TT’ and (any occurrence of ^JGP = Null)

Explanation

If the trustee reporting tax file number information beneficiary TFN must be present.

Form Type

G TD

Edit Test

^JGI <= ^JGH

Explanation

The ‘from’ date of the reporting period must be earlier than ‘to’ date.

Form Type

TD

Edit Test

Any occurrence of (^JGR = ‘I’ and ^JGT = Null)

Explanation

Individual entities must complete family name/surname field.

Form Type

G

Edit Test

Any occurrence of (^JGR # ‘I’ and ^JHC = Null)

Explanation

Non-individual entities must complete non-individual name field.

Form Type

G

Edit Test

^JAZ = 'TW' and any occurrence of (^JHQ = Null or ^JHR = Null)

Explanation

Amount withheld and amount of payments for the beneficiary must be present for the annual report.

Form Type

G TD

Edit Test

^JAZ = 'TT' and any occurrence of (^JHQ # Null or ^JHR # Null)

Explanation

Amount withheld and amount of payments for the beneficiary must not be present for the quarterly report.

Form Type

G TD

Edit Test

^JAZ = 'TW' and (^JGQ = Null or ^JHS = Null)

Explanation

Total amount withheld and total amount of payments must be present for the annual report.

Form Type

TD

Edit Test

^JAZ = 'TT' and (^JGQ # Null or ^JHS # Null)

Explanation

Total amount withheld and total amount of payments must not be present for the quarterly report.

Form Type

TD

Edit Test

Any occurrence of

((^JGS # Null or ^JGU # Null or ^JGV # Null) and ^JGT = Null)

Explanation

Title, first name, other given names or suffix is present without the family name.

Form Type

G

Edit Test

Any occurrence of (^JGV # Null and ^JGU = Null)

Explanation

Other given name/s present without the first name.

Form Type

G

Edit Test

Any occurrence of (^JGT # Null and ^JHC # Null)

Explanation

Family name and non-individual name are both present. Only individual or non-individual name may be present.

Form Type

G

Edit Test

Any occurrence of (^JGT = Null and ^JHC = Null)

Explanation

Family name or non-individual name must be present.

Form Type

G

Edit Test

Any occurrence of

(((^JGP or ^JHK or ^JHM or ^JHN or ^JHO or ^JHP) # Null) and

   (^JGT = Null and ^JHC = Null))

Explanation

The beneficiary tax file number or current postal address is present, but there is no family name or non-individual name present.

Form Type

G

Edit Test

^JAZ = 'TT' and any occurrence of (^JGR = 'I' and ^JGX = Null)

Explanation

Residential address must be present for individual beneficiaries for the TFN report.

Form Type

G TD

Edit Test

^JAZ = 'TT' and any occurrence of (^JGR # 'I' and ^JHF = Null)

Explanation

Business address must be present for non-individual beneficiaries for the TFN report.

Form Type

G TD

Edit Test

^JAZ = 'TT' and any occurrence of (^JGR = 'I' and ^JGW = Null)

Explanation

Date of birth must be present for individual entities for the TFN report.

Form Type

G TD

Edit Test

Any occurrence of (^JGW > Date(today))

Explanation

The date entered is a future date. Date of birth cannot be any day in the future.

Form Type

G

Edit Test

^EFQ = 'T' and

(^EED # Null or ^EEE # Null or ^EEF # Null or ^EEG # Null or

 ^EDD # Null or ^EDO # Null or ^EDP # Null or ^ECK # Null)

Explanation

Monthly or quarterly statement code is 'T' and there are amounts at Summary of amounts you owe the ATO (5A, 6A, 7) or Summary of amounts the ATO owes you (5B, 6B) or PAYG tax withheld (W1, W2, W4). These items are not required for Closely Held Trust reporting.

Form Type

GB

Edit Test

^EFQ = 'T' and ^ECJ = Null

Explanation

Monthly or quarterly statement code is 'T' and there is no amount at Other amounts withheld (W3). This item is required for Closely Held Trust reporting.

Form Type

GB

Edit Test

(^ABV # Null or ^BFE # Null or ^ANH # Null) and

(^ABV = Null or ^BFE = Null or ^ANH = 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

EB EC EF EI ET

Edit Test

^IJH previously sent and accepted for ^AAD and ^ABB and ^AWR

Explanation

This Amendment Indicator duplicates an amendment previously sent and accepted for this TFN and year of return.

Form Type

EB EC EF EI EP ET MS

Edit Test

(^IJH # Null or ^JGY # Null or ^JHD # Null) and

(^IJH = Null or ^JGY = Null or ^JHD = Null)

Explanation

If requesting an amendment the Amendment Indicator, Amendment Type Indicator and Reason for Amendment must be completed. If not lodging an amendment, the Amendment Indicator, Amendment Type Indicator and Reason for Amendment are not required.

Form Type

EB EC EF EI EP ET MS

Edit Test

Sum.Tag{^JGE} # ^JGD

Explanation

The sum of Share of credit for TFN amounts withheld from payments from closely held trusts in the distribution statement (Label O), is not equal to Credit for TFN amounts withheld from payments from closely held trusts (Item 8 Label O).

Form Type

EP

Edit Test

Sum.Tag{^JGE} + ^JJS # ^JGD

Explanation

In the distribution statement the sum of Share of credit for TFN amounts withheld from payments from closely held trusts (Label O - beneficiary entitled and no beneficiary entitled) is not equal to Credit for TFN amounts withheld from payments from closely held trusts (Item 8 Label O).

Form Type

ET

Edit Test

(^JFG > 0 or ^JFH > 0) and ^JFA = NULL and ^JFC = NULL and ^JFW = NULL

Explanation

You have entered an amount at one of the TOFA labels in Item 7. If you enter an amount at one or more of these labels you must include an amount in one or more of the following labels: Total TOFA gains, Total TOFA losses or gains from unrealised movements in the value of financial arrangements.

Form Type

EC

Edit Test

^IUB = 'Y' and ^IOQ > 0 and (^JIC # (^IOQ*0.020) +/- 1

and

^JIC # (^IOQ*0.34) +/- 1)

Explanation

A 'yes' response has been given to the Australian superannuation fund question however the No-TFN-quoted contributions amount is greater than zero and Tax on no-TFN-quoted contributions is not equal to No-TFN-quoted contributions amount multiplied by 0.020 or 0.34.

Form Type

EF MS

Edit Test

^IUB = 'N' and ^JIC # (^IOQ*0.020) +/- 1

Explanation

A 'no' response has been given to the Australian superannuation fund question however the Tax on no-TFN-quoted contributions amount is not equal to No-TFN-quoted contributions amount multiplied by 0.020.

Form Type

EF MS

Edit Test

Any occurrence of (^JGL = 'I' and (^BAY = Null or ^ATM = Null))

Explanation

Individual name and date of birth must be present for individual beneficiaries.

Form Type

ET

Edit Test

Any occurrence of (^JGL # ’I’ and ^BBK = Null)

Explanation

Non-individual name must be present for non-individual beneficiaries.

Form Type

ET

Edit Test

^ATN # Null and ^ATN = any occurrence of (^ATN)

Explanation

The beneficiary TFN reported must not be reported more than once.

Form Type

ET

Edit Test

Any occurrence of (^JGL = 'C' and ^AGS # [13,34,119, 134, 139])

Explanation

Assessment calculation codes are not correct for company beneficiaries.

Form Type

ET

Edit Test

Any occurrence of

(^JGL = 'T' and ^AGS # [14,35,45,120,140,145])

Explanation

Assessment calculation codes are not correct for trustee beneficiaries.

Form Type

ET

Edit Test

^JGQ # SumTag{^JHQ}

Explanation

Total withholding amount must be equal to the total amount withheld from all the beneficiaries.

Form Type

G TD

Edit Test

^JHS # SumTag{^JHR}

Explanation

Total payments amount must be equal to the total amount of payments to all the beneficiaries.

Form Type

G TD

Edit Test

^JHG # Null and ^JHL # (^JHG*0.34) +/- 1

Explanation

If an amount is entered in no-TFN contributions income, then the amount entered in income tax payable on no-TFN contributions income should be the amount in no-TFN contributions income multiplied by 0.34.

Form Type

EC

Edit Test

(^JHG = 0 and ^JHL # 0) or (^JHG # 0 and ^JHL = 0)

Explanation

If the amount entered in No-TFN contributions income is zero, then the amount entered in income tax payable on no-TFN contributions income should be zero.

Form Type

EC

Edit Test

^JGP # Null and ^JGP = any occurrence of [^JGP]

Explanation

Beneficiary TFN must not be reported more than once.

Form Type

G

Edit Test

First character of ^ANH = ' '

Explanation

The account name is preceded by a space, or contains only a space. Remove all leading spaces.

Form Type

EB EC EF EI EM ET RR

Edit Test

^JAZ = 'TW' and ^JGI - ^JGH + 1 # [365,366]

Explanation

The AWR is an annual report. The dates provided should be for your annual accounting period. For normal balancers, this will be the period 1 July - 30 June.

Form Type

TD

Edit Test

^JAZ = 'TT' and

(^JGH < 01072010 or (^JGI - ^JGH + 1 < 90 or ^JGI - ^JGH + 1 > 92))

Explanation

The TFN report is a quarterly report.  The dates provided should be one of the four following periods for a year: 1 July - 30 September; 1 October - 31 December; 1 January - 31 March or 1 April - 30 June.

Form Type

TD

Edit Test

^JJL > 0 and (^JIZ = Null or ^JIZ = 0)

Explanation

In Item 8, when there is an amount present at non-primary production deductions relating to franked distributions from trusts (Label G), there must be an amount greater than zero at non-primary production franked distributions from trusts (Label F).

Form Type

EP ET

Edit Test

(^AQG = 'Y' or ^GTK = 'Y' or ^GTM = 'Y' or

 ^ACO > 0 or ^ARO > 0) and ^XXX # 'I'

Explanation

There is a 'yes' response to any of the questions concerning whether the entity had either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust (Attributed foreign income Label S) or whether the value of dealings with international related parties is greater than $2 million (Overseas transactions Label W) or whether the thin capitalisation provisions affect you (Overseas transactions Label O), or amounts have been completed at Interest expenses overseas or Royalty expenses overseas (Overseas transactions labels D or E), and an International Dealings schedule is not attached.

Form Type

EP ET I

Edit Test

^AWR = ['EP', 'ET', 'EC'] and

there is more than one occurrence of Schedule I

Explanation

Your software should not allow the creation of more than one International Dealings Schedule per return. If this error occurs you should contact your software producer for assistance.

Form Type

EC EP ET I

Edit Test

(Any occurrence of ^JJC > 0 or ^JJD > 0) and

Sum.Tag{^JJC} + ^JJD # ^JJB

Explanation

The total amount at Share of income of the trust estate (beneficiary entitled and no beneficiary entitled) in the distribution statement must equal Income of the trust estate (Item 54 Label A).

Form Type

ET

Edit Test

^JIO # Null and ^JIN = Null

Explanation

 Amount of capital gains on which the trustee has chosen to be assessed on behalf of beneficiaries (Item 56 label Y) is present and the assessment calculation code (Item 56 label X) is missing.

Form Type

ET

Edit Test

^AIS # Null and ^JIN # Null and ^AIS # ^JIN

Explanation

In the statement of distribution, if both are present, the No beneficiary presently entitled assessment calculation code must be the same as the Choice for resident trustee to be assessed to capital gains on behalf of beneficiaries assessment calculation code.

Form Type

ET

Edit Test

Any occurrence of

((^ATN # Null or ^JGL # Null or ^BAY # Null or

   ^BBK # Null or ^JGM # Null or ^AGS # Null or ^JAI # Null) and

 ((^ATN = Null and ^JGM = Null) or ^JGL = Null or

   (^BAY = Null and ^BBK = Null) or (^AGS = Null and ^JAI = Null)))

Explanation

The beneficiary details must include the tax file number or address, type of beneficiary code, individual or non-individual name, and assessment calculation code or TB statement question.

Form Type

ET

Edit Test

(^BMQ # Null or ^GTK = 'Y' or ^GTL = 'Y' or ^GTM = 'Y') and ^XXX # 'I'

Explanation

There is an amount present at Offshore banking unit adjustment (Item 7 Label P) or there is a 'yes' response to any of the questions concerning whether the value of dealings with international related parties is greater than $2 million (International related party dealings Label Y) or whether the entity had either a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust (Overseas interests Label Z) or there is a 'yes' response to the question "Did the thin capitalisation provisions affect you" (Thin capitalisation Label O) and an International Dealings schedule is not attached.

Form Type

EC I

Edit Test

^JJA > 0 and ^AGG = Null

Explanation

Where there are Deductions relating to franked distributions greater than zero (Item 16 Label R) there must be an income amount at franked dividends (Item 12 Label L).

Form Type

ET

Edit Test

^AGQ # ^JID + ^JJM + ^JHL

Explanation

Gross Tax must be equal to tax on taxable or net income plus R&D Recoupment tax plus RSA Income tax payable on no-TFN contributions income.

Form Type

EC

Edit Test

^JIE < ^AGQ and ^JIF # ^AGQ - ^JIE

Explanation

Where B - Gross Tax is greater than C - non-refundable non-carry forward tax offsets; T2 - subtotal 1 must be equal to B - Gross Tax less C - non-refundable non-carry forward tax offsets

Form Type

EC

Edit Test

^JIE >= ^AGQ and ^JIF > 0

Explanation

Where B - Gross Tax is less than or equal to C - non-refundable non-carry forward tax offsets; T2 - subtotal 1 must be zero

Form Type

EC

Edit Test

^JIF = 0 and (^JIH > 0 or ^JIJ > 0 or ^BNB > 0)

Explanation

Where T2 - subtotal 1 equals zero T3 - subtotal 2, T4 - subtotal 3 and T5 - Tax Payable all must also equal zero

Form Type

EC

Edit Test

^JIG < ^JIF and ^JIH # ^JIF - ^JIG

Explanation

Where D - non-refundable carry forward tax offsets is less than T2 - subtotal 1, T3 - subtotal 2 must equal T2 - subtotal 1 less D - non-refundable carry forward tax offsets

Form Type

EC

Edit Test

^JIG >= ^JIF and ^JIH > 0

Explanation

Where D - non-refundable carry forward tax offsets greater than or equal to T2 - subtotal 1, T3 - subtotal 2 must equal zero

Form Type

EC

Edit Test

^JIH = 0 and (^JIJ > 0 or ^BNB > 0)

Explanation

Where T3 - subtotal 2 equals zero, T4 - subtotal 3 and T5 - Tax Payable all must also equal zero

Form Type

EC

Edit Test

^JII < ^JIH and ^JIJ # ^JIH - ^JII

Explanation

Where E - refundable tax offsets is less than T3 - subtotal 2, T4 - subtotal 3 must equal T3 - subtotal 2 less E - refundable tax offsets

Form Type

EC

Edit Test

^JII >= ^JIH and ^JIJ > 0

Explanation

Where E - refundable tax offsets is greater than or equal to T3 - subtotal 2, T4 - subtotal 3 must equal zero

Form Type

EC

Edit Test

^JIJ = 0 and ^BNB > 0

Explanation

Where T4 - subtotal 3 equals zero, T5 Tax Payable must also equal zero

Form Type

EC

Edit Test

^JIJ = 0 and ^JIK # (^JII - ^JIH)

Explanation

Where T4 - subtotal 3 equals zero I - tax offset refunds must equal E - refundable tax offsets less T3 - subtotal 2

Form Type

EC

Edit Test

^AHM < ^JIJ and ^BNB # ^JIJ - ^AHM

Explanation

Where F - franking deficit tax offset is less than T4 - subtotal 3, T5 - Tax Payable must equal T4 - subtotal 3 less F - franking deficit tax offset

Form Type

EC

Edit Test

^AHM >= ^JIJ and ^BNB > 0

Explanation

Where F - franking deficit tax offset is greater than or equal toT4 - subtotal 3, T5 - Tax Payable must equal zero

Form Type

EC

Edit Test

(^JLF # Null or ^JLI # Null or ^GSX # Null) and ^XXX # 'BY'

Explanation

Where R&D labels have been completed a Research and Development Tax Incentive schedule must be attached.

Form Type

BY EC

Edit Test

^GSX # ^JJU or ^JLF # ^JLE or ^JLI # ^JLD or ^JJM # ^JKT

Explanation

R&D labels at Items 7 and 21 or on the calculation statement do not equal their matching labels in the Research and Development Tax Incentive schedule.

Form Type

BY EC

Edit Test

^JLI > ^JII

Explanation

Refundable tax offsets must not be less than Refundable R&D tax offset

Form Type

EC

Edit Test

^AGQ # ^JID + ^JIC

Explanation

Gross Tax must be equal to Tax on taxable income plus Tax on no-TFN-quoted contributions

Form Type

EF MS

Edit Test

^AWJ + ^AHL < ^AGQ and ^JIF # ^AGQ - (^AWJ + ^AHL)

Explanation

Where C1 - foreign income tax offset plus C2 - rebates and tax offsets is less than B - Gross Tax, T2 - subtotal must equal B - Gross Tax less C1 - foreign income tax offset less C2 - rebates and tax offsets

Form Type

EF MS

Edit Test

^AWJ + ^AHL >= ^AGQ and ^JIF > 0

Explanation

Where C1 - foreign income tax offset plus C2 - rebates and tax offsets is greater than or equal to B - Gross Tax, T2 - subtotal must equal zero

Form Type

EF MS

Edit Test

^JIH = 0 and ^BNB > 0

Explanation

Where T3 - Subtotal 2 equals zero, tax payable must also equal zero

Form Type

EF MS

Edit Test

^JII < ^JIH and ^BNB # ^JIH - ^JII

Explanation

Where E - refundable tax offsets is less than T3 - subtotal 2, T5 - tax payable must equal T3 - subtotal 2 less E - refundable tax offsets

Form Type

EF MS

Edit Test

^JII >= ^JIH and ^BNB > 0

Explanation

Where E - Refundable tax offsets is greater than T3 Subtotal 2, T5 - Tax Payable must equal zero

Form Type

EF MS

Edit Test

 ^JII >= ^JIH and ^JIK # (^JII - ^JIH)

Explanation

Where Refundable tax offsets (E) is greater than Subtotal 2 (T3), Tax offset refunds (I) must equal Refundable tax offsets (E) less subtotal 2 (T3).

Form Type

EF MS

Edit Test

^FLX= 'N' and ^FNM + ^FNN + ^FNF + ^FNG + ^FNO + ^IPW + ^FNP + ^FNK + ^FNL + ^JJH + ^FNI + ^FNJ + ^JJI +

^FNQ + ^IPZ + ^IQA + ^IQB + ^IQC + ^IQD = 0

Explanation

A self-managed superannuation fund is a trust and it must have assets set aside for the benefit of its members to legally exist.

Form Type

MS

Edit Test

^FLX = 'N' and ^IOM # 'D' and (^FNZ = 0 or ^FNZ = NULL)

Explanation

A self-managed superannuation fund is a trust and it must have assets set aside for the benefit of its members - there are no assets set aside for members in this fund.

Form Type

MS