N100-199

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

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

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

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

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

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.