V2800 - V2899 2024

V2802 - V2810

V2803

Period you had spouse information is incorrect.

Explanation	Private health insurance policy has an entry with Tax claim code 'D' then a value of 'Yes' is required at Did you have a spouse for the full year? (Label L) or Did your spouse die during the year? or If you did not have a spouse for the full year (Label N) a period ending 30 June of the year of return must be shown.
Form Type	EI

V2803

Incorrect Tax claim code(s).

Explanation	If two or more rows have been entered for one policy, tax claim codes must be the same on all rows except where the tax claim code is 'D' or 'F' in any of those rows. Tax claim code(s) must be corrected.
Form Type	EI

V2804

Incorrect amount(s) at PHI policy details labels 'J' and/or 'K'.

Explanation	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.
Form Type	EI

V2808

Partner name and date of birth details incomplete.

Explanation	In the distribution statement if either individual name or date of birth have been completed then both must be completed.
Form Type	EP

V2809

Partner non-individual name required.

Explanation	The partner Australian business number is present in the distribution statement, but there is no non-individual name line 1 present.
Form Type	EP

V2810

Non-refundable R&D tax offset is not available.

Explanation	Non-refundable R&D tax offset may not be claimed unless an amount of $20 million or more is shown at Aggregated turnover (Part E Label AT) or if either Do you have exempt entity ownership of 50% or greater? (Part E Item 1) or Do you have an aggregated turnover of $20 million or greater? (Part E Item 2) is answered 'Yes'.
Form Type	BY

V2811 - V2815

V2811

Bank/State/Branch number invalid.

Explanation	The Bank/State/Branch number is present and it is either less than six characters in length or the number is less than or equal to 012000.
Form Type	MS

V2812

Invalid characters.

Edit Test	Any occurrence of (^KGY contains _!@$%[]?=:;"",)
Explanation	Account name contains invalid characters _!@$%[]?=:;"", in an electronic funds transfer.
Form Type	MS

V2813

Account number cannot contain apostrophe character or embedded spaces.

Explanation	An apostrophe (') or embedded spaces are present in the account number in an electronic funds transfer. Delete the apostrophe or remove the embedded spaces.
Form Type	MS

V2814

Account name contains a leading space.

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

V2815

Duplicate bank account details.

Explanation	The same branch and bank account number has been entered more than once.
Form Type	MS

V2822 - V2828

V2822

BSB Number, Account Number and Account Name must all be present.

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

V2823

The Taxation of Financial Arrangements rule question (Item 20, label A) must be '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

V2824

Exploration credits plus Share of other refundable tax offsets must be equal to Item 51 Other refundable tax offsets.

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

V2826

Income year earnout right created incorrect.

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

V2827

Car expenses set rate method miscalculated.

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

V2828

Tax on taxable or net income incorrect.

Explanation	Gross tax is less than 27.5% of taxable income.
Form Type	EC

V2830 - V2839

V2830

Tax on taxable or net income incorrect.

Explanation	Gross tax is less than 27.5% of taxable income.
Form Type	EC

V2832

Net small business income is incorrect.

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

V2833

Exploration credit tax offset cannot be claimed.

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

V2834

Exploration credit tax offset cannot be claimed.

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

V2835

Exploration credit tax offset cannot be claimed.

Explanation	Exploration credit refundable tax offset cannot be claimed by non-resident entities.
Form Type	ET

V2837

Total borrowings amount is incorrect.

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

V2839

Limited recourse borrowing arrangements information incomplete.

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

V2840 - V2849

V2840

Limited recourse borrowing arrangements information must be provided.

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

V2843

Item 5 questions must be answered because entity is a significant global entity.

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

V2844

Non-refundable carry forward tax offset must be completed.

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

V2845

Early stage investor tax offset greater than $200,000.

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

V2847

Check Credit for foreign resident capital gains withholding amounts.

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

V2849

Early stage investor tax offset claimed is greater than the maximum allowed.

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

V2850 - V2859

V2850

Total reportable fringe benefits amount is incorrect.

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

V2851

Check Total reportable fringe benefits amounts.

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

V2852

Your spouse's total reportable fringe benefits amount is incorrect.

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

V2853

Check Your spouse's total reportable fringe benefits amounts.

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

V2854

Check Non-refundable carry forward tax offsets.

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

V2855

Non-refundable carry forward tax offsets code absent.

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

V2856

Check Non-refundable carry forward tax offsets amount.

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

V2857

Check Non-refundable carry forward tax offsets amounts.

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

V2858

Share of non-refundable carry forward tax offsets code absent.

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

V2859

Check Share of non-refundable carry forward tax offsets amount.

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

V2860 - V2869

V2860

Share of non-refundable carry forward tax offsets to which no beneficiary is entitled code absent.

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

V2861

Check Share of non-refundable carry forward tax offsets to which no beneficiary is entitled amount.

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

V2862

Check Gross payment amount.

Explanation	If Gross payment code has been completed the Gross payment amount must also be completed.
Form Type	EI

V2863

Check working holiday maker net income.

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

V2864

Check working holiday maker net income.

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

V2865

Only one NRFI schedule may be attached.

Explanation	Only one Non-resident Foreign Income schedule may be attached to a return form.
Form Type	EI FI

V2866

NRFI schedule must be completed.

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

V2867

Non-resident foreign income amount incorrect.

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

V2868

Non-resident foreign income amount incorrect.

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

V2869

Non-resident foreign income amount incorrect.

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

V2870 - V2879

V2870

Incorrect assessment method details provided.

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

V2871

Incorrect assessment method details provided.

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

V2872

Incorrect assessment method details provided.

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

V2873

Simple self-assessment method incorrect.

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

V2874

Standard occupation deductions amount incorrect.

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

V2875

Overseas assessed method details incomplete.

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

V2876

Check Foreign tax return financial year.

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

V2877

The foreign tax return period is incorrect.

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

V2878

The foreign tax return period is incorrect.

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

V2879

Comprehensive income amount required.

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

V2880 - V2889

V2880

Non-resident foreign income amount cannot be entered.

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

V2881

Question 1b is required.

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

V2882

Section A questions 2 to 17 must not be completed.

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

V2883

You must complete Section A Items 2 and 17.

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

V2884

Subtotal 2 must equal zero.

Explanation	Where Subtotal (T2) equals zero, Subtotal 2 (T3) must also equal zero.
Form Type	EF MS

V2885

Subtotal 2 must equal subtotal less Non-refundable carry forward tax offsets.

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

V2886

Subtotal 2 must equal zero.

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

V2887

Capital gain amount deferred may not be completed.

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

V2888A

Item 11G question incorrect.

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

V2888B

Item 11G information missing.

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

V2889

Transaction details must be completed in order.

Explanation	Transaction details must be completed in the first group before the second or third group.
Form Type	I

V2890 - V2894

V2890

Transaction details must be completed in order.

Explanation	Transaction details must be completed in the second group before the third group.
Form Type	I

V2891A

Second transaction type details incomplete.

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