Financial Performance 1 Expense Deductible Other Adjustment Reason Code The code that represent the reason for adjustment of the deductions that do not fall into any other category. Expense Forestry Managed Investment Scheme Deduction Adjustment Reason Code The code that represent the reason for adjustment of the amount of deductible payments made to a Forestry Managed Investment Scheme. Expense Landcare Operations Accelerated Depreciation Adjustment Reason Code The code that represent the reason for adjustment of the expenses incurred in landcare operations and accelerated depreciation. Expense Landcare Operations Non Primary Production Adjustment Reason Code The code that represent the reason for adjustment of the share of the total of any eligible expenditure on landcare operations that relates to non-primary production income or loss from partnerships that can be deducted during current reporting period. Income Allowances Earnings Tips Directors Fees Adjustment Reason Code The code that represent the reason for adjustment of the total amount of allowances, earnings, tips, director's fees, etc. Income Australian Government Allowances And Payments Adjustment Reason Code The code that represent the reason for adjustment of the amount of income received from the Australian Government in the form of allowances and payments. Income Business Non Primary Production Other Adjustment Reason Code The code that represent the reason for adjustment of the income derived from non-primary production that is not categorised elsewhere. Income Business Primary Production Other Adjustment Reason Code The code that represent the reason for adjustment of the income derived from primary production that is not categorised elsewhere. Income Controlled Foreign Companies Attributable Income Adjustment Reason Code The code that represent the reason for adjustment of the amount of attributable income of Controlled Foreign Companies (CFC) that is assessable under Section 456 (CFCs attributable income) of the Income Tax Assessment Act (ITAA) 1936. Income Dividends Franked Adjustment Reason Code The code that represent the reason for adjustment of the dividend amount paid to a shareholder by an Australian resident company from profits on which tax has already been paid. Income Dividends Unfranked Adjustment Reason Code The code that represent the reason for adjustment of the dividend amount paid by an Australian resident company from profits on which no company tax has been paid. Income Employment Termination Payment Taxable Adjustment Reason Code The code that represent the reason for adjustment of the taxable component of an individual's employment termination payment. Income Farm Management Deposits Or Repayments Net Adjustment Reason Code The code that represent the reason for adjustment of the repayments from a farm management deposit scheme net of any deductible deposits that were made. Income Farm Management Early Repayments Natural Disaster Adjustment Reason Code The code that represent the reason for adjustment of the early repayments from a farm management deposit scheme that qualify for the natural disaster exemptions. Income Farm Management Other Repayments Adjustment Reason Code The code that represent the reason for adjustment of the repayments of Farm Management Deposits (FMDs) that were held for 12 months or more. Income Forestry Managed Investment Scheme Adjustment Reason Code The code that represent the reason for adjustment of the amount of the income from Forestry Managed Investment Scheme (FMIS) activities. Income Fringe Benefits Reportable Adjustment Reason Code The code that represent the reason for adjustment of the reportable fringe benefit provided to an employee (or their associate, such as a family member) in respect of employment. Income Government Industry Non Primary Production Payments Assessable Adjustment Reason Code The code that represent the reason for adjustment of the government credits, grants, rebates, bounties and subsidies related to non-primary production that are received in relation to the carrying on of a business. Income Government Industry Primary Production Payments Assessable Adjustment Reason Code The code that represent the reason for adjustment of the government credits, grants, rebates, bounties and subsidies related to primary production that are received in relation to the carrying on of a business. Income Labour Hire Arrangement Non Primary Production Payment Gross Adjustment Reason Code The code that represent the reason for adjustment of the income derived from non-primary production activities that was from labour hire or specified payments and includes the tax withheld. Income Labour Hire Arrangement Primary Production Payment Gross Adjustment Reason Code The code that represent the reason for adjustment of the income derived from primary production activities that was from labour hire or specified payments and includes the tax withheld. Income Non Primary Production Net Adjustment Reason Code The code that represent the reason for adjustment of the amount of the entity's net income or its share of net income from non-primary production sources. Income Partnership Less Foreign Income Non Primary Production Share Adjustment Reason Code The code that represent the reason for adjustment of the amount of non-primary production income or loss distribution from partnerships less foreign income. Income Partnership Primary Production Share Adjustment Reason Code The code that represent the reason for adjustment of the amount of the gross distribution from all partnerships, including any share of franking credits attributable to dividends paid by an Australian company. Income Primary Production Net Adjustment Reason Code The code that represent the reason for adjustment of the amount of the entity's net primary production income. Income Salary Or Wages Adjustment Reason Code The code that represent the reason for adjustment of the amount of salary, wages, bonuses and commissions paid to the payee as an employee, company director or office holder, before taxes are withheld. Income Special Professional Adjustment Reason Code The code that represent the reason for adjustment of the taxable professional income received as a special professional. Income Taxable Adjustment Reason Code The code that represent the reason for adjustment of the total of Australian assessable income minus total allowable deductions as per the Income Tax Assessment Act. Income Trust Franked Non Primary Production Share Adjustment Reason Code The code that represent the reason for adjustment of the trust distribution of a dividend amount paid to a shareholder on which tax has already been paid. Income Trust Less Net Capital Gain And Foreign Income Non Primary Production Share Adjustment Reason Code The code that represent the reason for adjustment of the amount of non-primary production income distributed from trusts less net capital gains and foreign income. Income Trust Primary Production Net Share Adjustment Reason Code The code that represent the reason for adjustment of the amount of gross distributions from trusts, including any share of franking credits attributable to dividends paid by an Australian company as advised by the trustee. Income Unused Annual Or Long Service Leave Payment Lump Sum A Adjustment Reason Code The code that represent the reason for adjustment of the unused annual or long service leave payment lump sum A. Income Unused Annual Or Long Service Leave Payment Lump Sum B Adjustment Reason Code The code that represent the reason for adjustment of the payments received for unused annual leave or unused long service leave that accrued before 16 August 1978. Income Voluntary Agreement Non Primary Production Gross Adjustment Reason Code The code that represent the reason for adjustment of the income derived from non-primary production activities that were subject to a voluntary agreement to withhold tax and include the tax withheld. Income Voluntary Agreement Primary Production Gross Adjustment Reason Code The code that represent the reason for adjustment of the income derived from primary production activities that were subject to a voluntary agreement to withhold tax and include the tax withheld.