For the list of PDF files showing ATO tags click Lodgable returns forms and schedules
Where the ATO Surcharge System receives multiple files for a superannuation provider, it will attempt to load the files in file creation date order. Where files are received out of sequence, the supplier may be contacted by a Tax Office officer prior to the file being loaded to the ATO Surcharge System.
If known, show the full residential address of the member. Where a full correctly structured residential address is not supplied for the member and a full correctly structured employer address is not supplied for the member, any assessment advice for the member will be sent to the superannuation provider.
|N6||Car Expenses - Explain why the car(s) was used for work purposes. If a claim is being made using the 12 per cent of original value method or one-third of actual expenses method, explain how the estimate that business kilometres exceeded 5000 was made. If a claim was made using the cents per kilometre method, explain how the estimate of business kilometres was made.|
|N7||Clothing expenses explanation - Further explanation only required if "other" evidence or calculation code used.|
|N8||Trailing numerics are appended to the file number to identify the separate assessments issued to a trustee on account of beneficiaries under legal disabilities or non-resident beneficiaries.|
Self-education expenses - Explain how these expenses related to current work activities. If an estimate has been used for apportioning an expense that related to self-education, such as computer expenses, explain how the amount was calculated.
Other Work Expenses - Explain how each individual expense related to work (except for FID, union or overtime meal allowance). If a work related portion of an expense has been estimated, eg telephone, home office or computer expenses, explain how the amount was apportioned.
Please provide a description of the clothing items and explain why they were needed for work purposes.
Car expenses - Explanation only required if "other" evidence or "other" calculation code used
Other travel expenses - Explanation only required if "other" category used
|N16||Clothing expenses - Explanation only required if "other" category used|
|N17||Self education expenses - Explanation only required if "other" category used|
|N18||Self-education expenses - Further explanation only required if "other" evidence or "other" calculation code used.|
|N20||S - Salary and wage income; N - Non provisional income|
Other work expenses - Further explanation only required if "other" evidence or "other" calculation code used
|N23||Other work expenses - Details required only if "other" category code used|
The following bank account details must be completed if;
|N25||If Section A has been completed, the name of the trustee in the declaration section must appear exactly as it is entered for the trustee name at Item 5.|
|N26||The number of trustees at Item 5 cannot be less than the number of trustees who provide their signatures in the declaration block.|
|N27||The number of trustees or partners at Item 4 must not be smaller than the number of trustees or partners respectively who provide their signature in the declaration block.|
|N28||Details must be completed for at least one trustee of a trust or two partners of a partnership.|
The EFT code is printed on your payment/remittance advice. It can be up to 18 digits in length and must be keyed as printed on the supplied stationery. For further information regarding the EFT code, contact the ATO Cash Management Services on tel: 1800 815 886.
The valid values for amendment type indicator have the following meanings:
3 - ATO Error,
4 - Taxpayer Error.
|N43||For ease of reference a generic description has been used in tag chapters to enable the same tag to be used for each item across form types. Screen design and output documentation must reflect the pre-printed form descriptions for these items not the generic description.|
Work-related self-education expenses (^AMC) previously did not allow for the first $250.00 to be claimed. Work-related self-education expenses can NOW be claimed for any amount greater than zero excluding those expenses not allowable as a deduction.
|N54||To comply with Reserve bank requirements, the account number ^BFE should be left justified and may be up to nine characters long, which may also contain alphas. Leading zeros should not be automatically inserted where less than 9 characters have been keyed.|
|N55||Dividends - Where a dividend is partially franked, the franked portion must be included at the franked amount and the unfranked portion must be included at the unfranked amount on the return.|
|N56||Show a unique reference which the Tax Office can quote back to you in the event of any questions or problems the Tax Office has with the contributed amounts transfer out information.|
|N57||Show the system or product code within the administrative structure of the superannuation provider to which the amount was transferred. Only supply if known and confirmed by the destination Superannuation Provider.|
|N58||When field 'Individual?' (^BFF) is Y, transmit 'Y' and print 'Individual'. When field 'Individual?' (^BFF) is N, transmit 'N' and print 'Non-individual'|
|N59||For ease of referencing in the software specification, the label is repeated across the columns for each type of benefit provided. It should be noted that the printing of the label only occurs against the 'type of benefits provided' column.|
|N65||This is the financial year for which the superannuation provider is lodging a Superannuation Surcharge Member Contributions Statement. All information in the statement must relate to this financial year. eg. If information is being lodged for 1997/98 financial year, this field would be shown as "1998". If more than one financial year is required, then a separate SP Form will need to be completed for each financial year.|
|N70||The date the member's account was opened or commenced with the Superannuation Provider. At a minimum the superannuation provider must indicate whether or not the account was opened before 7 May 1997. If the account opened date is unknown, but the superannuation provider can determine that the account was opened prior to 7 May 1997, the superannuation provider should put 01011900 (ie 1 January 1900) into this field.|
|N72||This field indicates whether correspondence for the Superannuation Provider is to be sent to the postal address of the Supplier of the statement file OR the postal address of the Superannuation Provider itself. This field should be defaulted to 'S'.|
|N75||The Software Product Type field contains the registered name of the software product and the version (if applicable) used to compile the Member Contributions file. If the product is not one which is commercially available but has been developed in-house then report INHOUSE (together with the version if applicable).|
|N78||Due to a conversion process after ELS acceptance of super amounts transfer-out data on Schedule R all $c fields must show the decimal place followed by 2 digits (i.e, do not send whole dollar amounts). The conversion process requires $c amounts to be changed to cents only for formatting and processing purposes.|
Work related expenses additional details consist of the following components:
|N90||Work related expenses schedule should only be transmitted to the Tax Office when the total value of Deduction item D1, D2, D3, D4 and D5 is greater than $300.|
|N99||Show a reference which the Tax Office can quote back to the supplier in the event of any questions or problems the Tax Office has with the information given in this statement. The supplier may find this useful if it is submitting a large number of statements to the Tax Office.|