Financial Performance 1 The expenses incurred in earning interest and dividends from Australian investments. Expense Australian Investment Allowable Deduction Amount This element has been retired and should no longer be used. This element is the balancing item in a list of Expense items. It is the difference between "Expense.Total.Amount" and the separately disclosed items in the list. Expense Balancing Items Amount The increased amount of superannuation lump sum death benefits. Expense Death Benefit Lump Sum Increase Amount The deductions that do not fall into any other category. Expense Deductible Other Amount The code that best describes the greatest amount for other deductions. Legal values are: C = Exclusion of personal contributions, F = Foreign exchange losses, B = Contribution that is a fringe benefit, R = Return of contributions by non-complying funds, A = Deductible balancing adjustment, E = Environment protection expenditure, I = Listed investment company capital gain amount, N = Deduction relating to foreign non-assessable non-exempt income, S = Superannuation (Financial Assistance Funding) Levy Act 1993, O = Other deductions not previously listed, and T = TOFA losses or deductible TOFA balancing adjustment Where there are multiple categories of other deductions, the code that represents the category with the largest amount should be used. Expense Deductible Other Code A description for any other deductible items not already claimed. Expense Deductible Other Text The total of all deductible expenses that have not been included elsewhere. Expense Deductible Other Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Depreciation and Amortisation Amount An expense relating to the cost of managing distributions from other business entities. Expense Distribution Deductions Other Amount The amount of investment expenses incurred in deriving investment income. Expense Investment Amount The expenses incurred on a landcare operation including an amount for the decline in value of water facilities. Expense Landcare Operations And Water Facility Decline in Value Deduction Amount The total expense as a result of losses. Expense Losses Total Amount The expenses incurred in managing and administering. Expense Management And Administration Amount The amount of exempt current pension income. Expense Pension Income Exempt Deduction Amount The amount of insurance premiums expense to cover death or disability of a member. Expense Premiums Death Or Disability Amount Adjustments used to reconcile the business operating profit or loss with the business taxable income. Expense Reconciliation Adjustments Amount Total adjustment used to reconcile the business operating profit or loss with the business taxable income. Expense Reconciliation Adjustment Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Research And Development Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Reversals Of Provisions Other Amount The amount of royalty expenses paid. Expense Royalties Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Adjustments On Cash Flow Hedges For Amounts Transferred To Initial Carrying Amount Gross Amount The amount of assessable income following the change of tax status. Income Assessable Income Due To Fund Tax Status Change Amount The difference between amounts depending on an event resulting in income. Income Balancing Adjustment Total Amount A beneficiary's share of income. Income Beneficiary Share Amount This element has been retired and should no longer be used. The amount of capital gains on assets from other Capital Gains Tax (CGT) assets and any other CGT events. Income Capital Gains Or Losses Events And Assets Other Amount This element has been retired and should no longer be used. The amount of Capital gains on assets from real estate. Real estate includes vacant blocks of land, business premises, rental properties, holiday houses and hobby farms. Income Capital Gains Or Losses Real Estate Amount This element has been retired and should no longer be used. The amount of capital gains on assets from shares and units (in unit trusts). Income Capital Gains Or Losses Shares And Units Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Comprehensive Income Recognised In Relation To Non Current Assets Or Disposal Group Classifed As Held For Sales Amount The code for the trust from which the distribution is made or the code that indicates a loss has occurred Non primary production trust or loss code. If the amount is a loss, enter L. Otherwise enter the code from table that best describes the type of trust from which the distribution is made. If this amount is from more than one type of trust, enter the code that represents the trust with the greatest amount of distribution. Codes that can be entered are: L - Loss/negative and Trusts as identified below D - Deceased estate F - Fixed trust - other than a fixed unit trust or public unit trust described in U, P or Q H - Hybrid trust S - Discretionary trust - where the main source of income of the trust is from service and/or management activities T - Discretionary trust - where the main source of income of the trust is from trading activities I - Discretionary trust - where the main source of income of the trust is from investment activities M - Cash management unit trust U - Fixed unit trust - other than a public unit trust described in P or Q P - Public unit trust (listed) - other than a cash management unit trust Q - Public unit trust (unlisted) - other than a cash management unit trust Income Distribution Trust Type Or Loss Code This element has been retired and should no longer be used. A dividend amount paid by an Australian resident company from profits on which no company tax has been paid. Income Dividends Unfranked Amount Excepted net income is the total of all excepted income, less any allowable deduction relevant to the earning of the excepted income. Income Excepted Trust Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Financial Income Amount This element has been retired and should no longer be used. Total amount of the income from each Forestry Managed Investment Scheme (FMIS) activities in which the entity holds a forestry interest. Income Forestry Managed Investment Scheme Income Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Gains Or Losses On Foreign Exchange Gross Amount The total of gains made. Income Gains Total Amount Gross income is the sum of all income. Income Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Net Foreign Exchange Gains Or Losses Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Net Investment Hedges Net Amount The amount of net other non-arms length income. Income Non Arms Length Other Net Amount The amount of net non-arms length dividends paid by a private company. Income Non Arms Length Private Company Dividends Net Amount The amount of net non-arms length trust distributions. Income Non Arms Length Trust Distributions Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Other Amount Enter the Code that best describes the greatest amount included in reported "Other income". F - Forex gains C - LIC capital gain amount B - Assessable balancing adjustment amount R - Rebate or refund of premium paid to provide death or disability benefits W - Gross payments subject to foreign resident withholding O - Other income received not listed above Income Other Code For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Other Total Amount An amount of income or loss distribution from partnerships less foreign income. Income Partnership Distribution Less Foreign Income Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Reclassification Adjustments On Available For Sale Financial Assets Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Reclassification Adjustments On Cash Flow Hedges Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Reclassification Adjustments On Foreign Exchange Differences Gross Amount The total adjustment used to reconcile the business operating profit or loss with the business taxable income. Income Reconciliation Adjustment Total Amount The net rental real estate property income or loss amount. Income Rental Income Or Loss Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Rent Leasing Hiring Amount This element has been retired and should no longer be used. Gross sales or revenue relating to research and development services. Income Research And Development Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Services Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Services Construction Amount The total annual business turnover of the small business entity plus its affiliates and any entities it is connected with. Income Small Business Entity Aggregated Group Turnover Total Amount The net income of a small business entity earned from business activities. Income Small Business Entity Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Total Amount The trust distribution of a dividend amount paid to a shareholder on which tax has already been paid. Income Trust Distribution Franked Amount An amount of income distributed from other trusts less net capital gains and foreign income. Income Trust Distribution Less Net Capital Gain And Foreign Income Amount The trust distribution of a dividend amount on which no tax has been paid. Income Trust Distribution Unfranked Amount