V1500 - V1599

Explanation

PAYG option 1 has been selected and an amount is shown at Tax Office instalment amount (T7) and the client is not varying the instalment amount. The amount at Pay As You Go Instalments (5A) must equal to the Tax Office instalment amount (T7).

Form Type

GA

Explanation

PAYG option 1 has been chosen and an amount has been entered at Varied instalment amount (T9), and the amount at Pay As You Go Instalments (5A) is not equal to the Varied instalment amount (T9).

Form Type

GA

Explanation

An amount greater than $50 has been entered at ATO instalment amount (T7), and the amount at Pay As You Go Instalments (5A) is not equal to the ATO instalment amount (T7).

Form Type

GB

Explanation

An amount greater than $50 has been entered at Varied instalment amount (T9), and the amount at Pay As You Go Instalments (5A) is not equal to the Varied instalment amount (T9).

Form Type

GB

Explanation

Taxpayer is an IAS client and there is a Varied instalment (T9) that is less than or equal to $50. Pay as You Go Instalments (5A) amount must equal Varied instalment (T9) or Pay As You Go Instalments (5A) must equal zero.

Form Type

GB

Explanation

Taxpayer is completing an Instalment Activity Statement and Varied instalment rate (T3) is present and PAYG Instalment Income (T1) multiplied by Varied Instalment rate (T3) is less than or equal to $50. Pay As You Go Instalments amount (5A) must equal PAYG Instalment Income (T1) multiplied by Varied Instalment Rate (T3) or Pay As You Go Instalment amount (5A) must equal zero.

Form Type

GB

Explanation

Taxpayer is completing an Instalment Activity Statement and Varied instalment (T3) is present and PAYG Instalment Income (T1) multiplied by Varied Instalment rate (T3) is greater than $50. Pay As You Go Instalments amount (5A) must equal PAYG Instalment Income (T1) multiplied by Varied Instalment Rate (T3).

Form Type

GB

Explanation

Taxpayer is completing an Instalment Activity Statement using PAYG instalment rate option and Varied Instalment Rate (T3) is not present. If PAYG Instalment Income (T1) multiplied by ATO instalment rate (T2) is less than or equal to $50, Pay As You Go Instalment (5A) must equal PAYG Instalment Income (T1) multiplied by ATO instalment rate (T2) or Pay As You Go Instalment (5A) must equal zero.

Form Type

GB

Explanation

Taxpayer is completing an Instalment Activity Statement using PAYG instalment rate option and Varied instalment rate (T3) is not present. If PAYG Instalment Income (T1) multiplied by ATO Instalment rate is greater than $50, Pay As You Go Instalment (5A) must equal PAYG Instalment Income (T1) multiplied by ATO Instalment Rate (T2).

Form Type

GB

Explanation

Taxpayer is a quarterly non business client and ATO instalment amount (T7) is $50.00 or less. Pay As You Go Instalment (5A) must equal ATO instalment amount (T7), or Pay As You Go Instalment (5A) must equal zero.

Form Type

GB

Explanation

Varied rate (T3) is present and taxpayer is paying PAYG instalment rate. PAYG income tax instalment (5A) must equal PAYG Instalment Income (T1) multiplied by Varied rate (T3).

Form Type

GA

Explanation

Varied rate (T3) is not present and taxpayer is paying PAYG instalment rate. PAYG income tax instalments (5A) must equal PAYG Instalment Income (T1) multiplied by Commissioner's rate (T2).

Form Type

GA

Explanation

The Life insurance companies and friendly societies section on the return form (Labels B, C, D, E and F) are only to be completed when the industry code (Item 2 Label B) is indicative of a life insurance company or a friendly society.

Form Type

EC

Explanation

The company is indicating it is a life insurance company (industry code 63100) and the Life insurance companies and friendly societies section is not completed.

Form Type

EC

Explanation

Non-individual trustee ABN present without non-individual trustee name.

Form Type

EP

Explanation

Non-individual trustee ABN present without non-individual trustee name.

Form Type

EF MS

Explanation

Gross payments where ABN not quoted is greater than zero and Credit-ABN not quoted is absent.

Form Type

EF MS

Explanation

Gross Payments where ABN not quoted (label H) amounts present. Payment summary schedule to be attached

Form Type

EF MS PS

Explanation

Gross Payment on the Payment Summary is not equal to the value appearing on the return form (label H)

Form Type

EF MS PS

Explanation

Gross Payment on the Payment Summary is greater than the value appearing on the return form (label S)

Form Type

EF MS PS

Explanation

Commissioner's rate has been entered at (T2), and instalment income for the period has not been entered. Enter zero if no income has been earned.

Form Type

GA GB

Explanation

Total of capital works deductions claimed in attached schedules are not equal to the total of capital works deductions claimed in the return.

Form Type

BR EP ET

Explanation

Personal Services Income amounts in Part B are not required if the taxpayer satisfies the results test (Item P1 Label P) or received a personal services business determination that was in force for the whole period (Item P1 Label C) or satisfies one of the other business tests (Item P1 Labels D1, E1 or F1).

Form Type

EI

Explanation

Personal Services Income amounts in Part B are not required if taxpayer did not receive more than 80% of PSI income from one source (Item P1 Label Q) and satisfied any of the business tests (Item P1 Labels D1, E1 or F1).

Form Type

EI

Explanation

80% or more of your PSI from one source question (Item P1 Label Q) has been answered 'Y' and no business tests have been satisfied (Item P1 Labels D1, E1 and F1), and nothing has been entered in Personal Services Income Part B (Item P1 Labels M, N, O and J) or (Item P8 Labels A and B). At least one PSI label in Part B or Gross payments subject to FRW - P8 must be completed.

Form Type

EI

Explanation

There are Net capital losses carried forward in the Current Year-5 and earlier income years (Part A Label M) and the continuity of majority ownership test was not passed in the Current Year-5 and earlier income year or in later years (Part B Labels A, B, C, D, E or F). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

There are Net capital losses carried forward in the Current Year-4 income year (Part A Label L) and the continuity of majority ownership test was not passed in the Current Year-4 income year or in later years (Part B Labels A, B, C, D or E). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

There are Net capital losses carried forward in the Current Year-3 income year (Part A Label K) and the continuity of majority ownership test was not passed in the Current Year-3 income year or in later years (Part B Labels A, B, C or D). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

There are Net capital losses carried forward in the Current Year-2 income year (Part A Label J) and the continuity of majority ownership test was not passed in the Current Year-2 income year or in later years (Part B Labels A, B or C). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

There are Net capital losses carried forward in the Current Year-1 income year (Part A Label I) and the continuity of majority ownership test was not passed in the Current Year-1 income year or in later years (Part B Labels A or B). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

There are Net capital losses carried forward in the current income year (Part A Label H) and the continuity of majority ownership test was not passed in the current income year (Part B Label A). The Net capital losses carried forward should be shown in Part B Label J.

Form Type

BP

Explanation

In the Calculation statement, where ’Credit for tax withheld where ABN not quoted’ (label W) is greater than zero, there must be an amount at ‘Gross payments where ABN not quoted’ in the calculation of total profit or loss.

Form Type

EC

Explanation

‘Tax withheld where ABN not quoted’ (Label W) in the calculation statement cannot be greater than 50% of 'Gross payments where ABN not quoted' (Item 6 Label A).

Form Type

EC

Explanation

An amount has been entered at Gross payments where ABN not quoted (Item 6 Label A) and Tax withheld where ABN not quoted (Label W) in the calculation statement is missing.

Form Type

EC

Explanation

‘S102AAM Interest’ (label H) amount cannot be greater than ‘Gross tax‘ (label B) amount.

Form Type

EC

Explanation

For Business loss activity details (Item P9), Business loss activity 2 has been completed and business loss activity 1 is blank, or business loss activity 3 has been completed and business loss activity 2 is blank. These details must be entered in the correct sequence.

Form Type

EI

Explanation

A loss has been entered at PP distribution from partnerships (Item 13 Label N) or non-PP distribution from partnerships (Item 13 Label O) and business loss activity details (Item P9 Label D) have not been entered.

Form Type

EI

Explanation

The substituted accounting period must be different to the usual financial year accounting period; and the start date cannot be greater than the end date.

Form Type

EC EF EI EP ET

Explanation

You have claimed telephone or computer expenses but you have not provided the business percentage at item D5.

Form Type

W

Explanation

The sum of gross payment with indicator 'F' in the Payment Summary schedule (Label $) should be equal to the total gross payment subject to foreign resident withholding (excluding capital gains) non-primary production (Label B) on the main return form.

Form Type

EI EP ET PS

Explanation

The sum of gross payment with indicator 'V' in the payment summary schedule (label $) should be equal to the sum of total gross payments - voluntary agreement for primary production (Item P8 Label E) and total gross payments - voluntary agreement for non-primary production (Item P8 Label F) on the main return form.

Form Type

EI PS

Explanation

The sum of gross payment with indicator 'S' in the payment summary schedule (label $) should be equal to the sum of total gross payments - labour hire payments primary production (Item P8 Label N) and total gross payments - labour hire payments non-primary production (Item P8 Label O) on the main return form.

Form Type

EI PS

Explanation

The sum of gross payment with indicator 'F' in the Payment Summary schedule (Label $) should be equal to the total gross payment subject to foreign resident withholding non-primary production (Label B) on the main return form.

Form Type

EP ET

Explanation

Amounts have been entered at Net income/loss from business tax withheld (Item 15 Labels D, W, E or F) and there is no Payment Summary schedule attached. Please complete and attach a Payment Summary schedule for Individuals.

Form Type

EI PS

Explanation

The sum of Tax withheld where ABN not quoted amount in the Payment summary schedule, where the Nature of Income is indicating a business is different to the Tax withheld where Australian business number not quoted (Item 15 Label W) on the main return form.

Form Type

EI PS

Explanation

The sum of Tax withheld - voluntary agreement amount in the Payment summary schedule, where the Nature of Income is indicating a business is different to the amount shown at Tax withheld - voluntary agreement (Item 15 Label D) on the main tax return.

Form Type

EI PS

Explanation

The sum of Tax withheld - labour hire or other payments amount in the Payment summary schedule, where the Nature of Income is indicating a business is different to the amount shown at Tax withheld - labour hire or other payments (Item 15 Label F) on the main return form.

Form Type

EI PS

Explanation

The sum of Tax withheld - Foreign Resident Withholding amount in the Payment summary schedule, where the Nature of Income is indicating a business is different to the amount shown at Tax withheld - Foreign Resident Withholding (Item 15 Label E) on the main return form.

Form Type

EI PS

Explanation

There is an amount present at Gross payments where ABN not quoted (Section B label H) and Credit for tax withheld where ABN/TFN not quoted (Section D Label H3) on the return form does not equal the sum of the amounts on the Payment Summary schedule.

Form Type

EF MS PS

Explanation

Credit for tax withheld - Foreign Resident Withholding (excluding capital gains) (Section D Label H2) on the return form does not equal the sum of the amounts on the Payment Summary schedule.

Form Type

EF MS PS

Explanation

There is an amount present at Gross payments subject to foreign resident withholding (excluding capital gains); and Credit for tax withheld - foreign resident withholding (excluding capital gains) (Label I) on the return form does not equal the sum of the amounts on the Payment Summary schedule.

Form Type

EC PS

Explanation

Only one Losses schedule may be attached to a return form.

Form Type

BP EC EF ET MS

Explanation

The email address starts with an @ symbol, or ends with an @ symbol, or contains more than one @ symbol. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

The email address starts with a dot, or ends with a dot, or contains adjacent dots. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

The email address field has a dot character adjacent to an @ symbol. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

The email address contains one or more of the following invalid characters: ( ) < > , ; : \ " [ ]. Remove invalid characters. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

There is no @ symbol in the email address. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

The email address is preceded by spaces, or has spaces contained within the address. Remove all leading and embedded spaces.

Form Type

EB EF EI MS

Explanation

The email address does not include a dot. Email addresses must be in the format 'name@domain.sub-domain'.

Form Type

EB EF EI MS

Explanation

Phone area code should contain at least 2 numeric characters.

Form Type

EI

Explanation

If there is a current year loss and there is no exempt current pension income then a carry forward loss must be reported.

Form Type

EF MS

Explanation

Tax losses carried forward to later income years (Label U) cannot be present with a positive taxable income (Label O).

Form Type

EF MS

Explanation

An amount has been entered at Attributed personal services income (Item 9 Label O) and there is no Payment Summary schedule attached. Please complete and attach a Payment summary schedule for Individuals.

Form Type

EI PS

Explanation

Amounts have been entered at Personal services income for the tax withheld amounts (Item 14 Labels G, H or J) or PSI income (Item P1 Labels M, N or O) and there is no Payment Summary schedule attached. Please complete and attach a Payment Summary schedule for Individuals.

Form Type

EI PS

Explanation

More than one Payment Summary schedule has been attached. Where there are multiple payments for a taxpayer, these should all be shown on the one schedule.

Form Type

EC EI EP ET MS PS

Explanation

An amount has been entered at PAYG income tax instalment (5A) and PAYG payment option has not been entered. Please enter PAYG payment option. If you are not making a payment, remove the zero from (5A).

Form Type

GA GB

Explanation

PAYG payment option is '1' and there is no amount at Tax Office instalment amount (T7) or Estimated tax for the year (T8) or Varied amount for the quarter (T9).

Form Type

GA GB

Explanation

PAYG payment option is '1' and there are amounts at PAYG instalment income (T1) or Varied rate (T3) or Reason code for variation (T4).

Form Type

GA GB

Explanation

PAYG payment option is '2' and there are no amounts at Commissioner's rate (T2) or PAYG instalment income (T1) or Varied rate (T3).

Form Type

GA GB

Explanation

PAYG payment option is '2' and there are amounts at Estimated tax for the year (T8) or Varied amount for the quarter (T9) or Reason code for variation (T4).

Form Type

GA GB

Explanation

GST payment option is '1' and details have been entered at fields reserved for annual reporters or those paying by Tax Office-calculated instalment.

Form Type

GA

Explanation

GST payment option is '2' and details have been entered at fields reserved for quarterly or monthly reporters or those paying by Tax Office-calculated instalment.

Form Type

GA

Explanation

GST payment option is '3' and details have been entered at fields reserved for those paying actual GST.

Form Type

GA

Explanation

GST payment option is '1' and there is no amount at Total sales (G1) or the GST inclusive question has not been answered.

Form Type

GA

Explanation

GST payment option is '2' and there is no amount at Total sales (G1) or the GST inclusive question has not been answered.

Form Type

GA

Explanation

GST payment option is '3' and there is no amount at Tax Office-calculated GST instalment.

Form Type

GA

Explanation

An amount has been entered at Varied GST instalment (G23) and no reason code has been entered at Reason for variation (G24).

Form Type

GA

Explanation

An amount has been entered at Varied instalment (T9) and no reason code has been entered at Reason for new variation (T4) or Estimated tax for the year (T8) is missing.

Form Type

GA GB

Explanation

An amount has been entered at Varied instalment rate (T3) and no reason code has been entered at Reason for new variation (T4).

Form Type

GA GB

Explanation

An amount is present at T8 Estimated tax for the year and an amount is required at T9 Varied instalment for the quarter.

Form Type

GA GB

Explanation

An amount has been entered at Actual GST collected or GST instalment (1A) and GST payment option has not been entered.

Form Type

GA

Explanation

GST Option 3 has been selected and a GST refund is being claimed at 1B. GST Options 1 or 2 must be selected if a refund is being claimed.

Form Type

GA

Explanation

An amount greater than zero has been entered at GST on purchases (1B) and GST payment option has not been entered. Please enter GST payment option 1 or 2.

Form Type

GA

Explanation

GST Option 3 has been selected and there is no amount at Varied amount for the quarter (G23) and the GST instalment amount (1A) does not equal the Tax Office instalment amount (G21).

Form Type

GA

Explanation

GST Option C has been selected and there is an amount at Varied GST instalment (G23) and the GST instalment amount (1A) does not equal the Varied GST instalment (G23).

Form Type

GA

Explanation

GST Option 3 has been selected and there are amounts greater than zero at either Estimated GST for the year (G22) or Varied GST instalment for the quarter (G23), and Tax Office instalment amount (G21) is missing.

Form Type

GA

Explanation

GST Option 3 - where there is an amount greater than zero at G22 Estimated net GST for the year or G23 Varied amount for the quarter then both G22 and G23 must be present with values.

Form Type

GA

Form Type

GA