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 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 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 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 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 T - TOFA gains or TOFA balancing adjustment income Income Other Code The amount of insurance premiums expense to cover death or disability of a member. Expense Premiums Death Or Disability Amount The increased amount of superannuation lump sum death benefits. Expense Death Benefit Lump Sum Increase Amount The amount of investment expenses incurred in deriving investment income. Expense Investment Amount The expenses incurred in managing and administering. Expense Management And Administration Amount Report the value of interest expense for the reporting period as determined in accordance with accounting standards. Expense Interest Amount The difference between amounts depending on an event resulting in income. Income Balancing Adjustment Total Amount A dividend amount paid by an Australian resident company from profits on which no company tax has been paid. Income Dividends Unfranked 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 Financial Performance 1 The payment made by the closely held trust to the beneficiary. Expense Distribution Beneficiary Closely Held Trust Amount This is a balancing item within the list in which it is being used. Report, for the duration of the relevant period, the value of other expenses classified as investment expenses, as determined in accordance with the relevant accounting standards, as required on APRA form SRF_100_0. Expense Investment Other SRF 100 0 Amount This is a balancing item in the list in which it is being used. Report operating expenses incurred during the relevant period other than those operating expenses classified as: Interest expense General management or administration fees Consultancy fees Actuary fees Directors & trustee fees Audit and compliance fees Legal fees Expense Other PL Operating Amount The amount of the total deductions claimed against all income relating to gross income of Retirement Savings Accounts (RSA)s. Expense Retirement Savings Accounts Deduction Total Amount Report amounts paid during the relevant period in relation to the rollover of retirement benefits. Include rollovers between entities where a single employer sponsors several entities, but not between sub-plans of a single master trust. Expense Rollover Retirement Benefits Amount Report amounts paid during the relevant period for the transfer of pre retirement benefits. Include transfers between entities where a single employer sponsors several entities, but not between sub-plans of a single master trust. Expense Transfer Pre Retirement Benefits Amount Report the value of distributions received in relation to equitable interests that have been recognised as income by the reporting party during the relevant period. A distribution recognised as income is the portion of the profits of an investment distributed to an owner of that investment based on their interest or ownership percentage in the investment and that the reporting party has recognised as income in the relevant period. Income Distributions Amount Dividends are distributions of profits to the shareholders of a company in proportion to their holdings of a particular class of capital. Income from dividends for the reporting period refers to the returns received from the proportion of shares held in a company during the reference period. Income Dividends Total Amount Report the total of all fees received in relation to management services rendered. Fee is an amount of money paid for a particular piece of work or for a particular right or service. Income Fees Management Services Amount Report the total of all fees received in relation to insurance premiums. Fee is an amount of money paid for a particular piece of work or for a particular right or service. A premium is an amount paid/payable by a policyholder for an insurance policy, either as a single payment or as a stream of regular (eg monthly) payments. Income Fees Premium Amount This is a balancing item in the list in which it is being used. Report income derived during the relevant period excluding income categorised as one of the following: - Interest Income - Dividend Income - Rent Income - Trust Distributions - Realised gains or losses arising from the change in the net market value of investments - Unrealised gains or losses arising from the change in the net market value of investments - Fee/Commission Income - Contribution Revenue - Rollover of Retirement Benefits - Transfer of Pre Retirement Benefits Income can be typicall defined as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, or decreases in liabilities that result in increases in equity other than those relating to contributions from equity participants. Income Other PL Item Amount The amount of all assessable contributions received by the Retirement Savings Account provider. Income Retirement Savings Account Assessable Contributions Amount The amount of the gross income of the Retirement Savings Account (RSA) provider that is not a life insurance company, or the total amount credited to the RSAs provided by a life insurance company. This includes assessable contributions received by the RSA provider. Income Retirement Savings Account Gross Amount The amounts (other than contributions) credited to Retirement Savings Accounts paying current pensions and annuities. Income Retirement Savings Accounts Exempt Amount The amount of the Retirement Savings Account (RSA) component of the taxable income of the RSA provider that is not a life insurance company, or the amount to be included in the complying superannuation/First Home Savings Account class of the taxable income of a life insurance company that is referable to RSAs provided by the company. Income Retirement Savings Accounts Taxable Net Amount Assessable TFN not quoted contributions income of the Retirement Savings Account provider. Income Retirement Savings Account TFN Not Quoted Contributions Income Amount Report amounts recieved during the relevant period from the rollover of retirement benefits. Include amounts received on behalf of both new and existing members. Include rollovers between entities where a single employer sponsors several entities, but not between sub-plans of a single master trust. Income Rollover Retirement Benefits Amount Report amounts recieved during the relevant period from the transfer of pre retirement benefits. Include amounts received on behalf of both new and existing members. Include transfers between entities where a single employer sponsors several entities, but not between sub-plans of a single master trust. Income Transfer Pre Retirement Benefits Amount