This element has been retired and should no longer be used. The amount of income tax required to be paid by a business/individual or the amount to be refunded. Income Tax Adjustment Due Amount This element has been retired and should no longer be used. The total of any amounts allocated to a project pool which were incurred for environmental assessments for the project. Income Tax Allocated To Project Pool For Environmental Assessments Amount This element has been retired and should no longer be used. The total of any amounts a reporting party has allocated to a project pool for mining capital expenditure and/or transport capital expenditure. Income Tax Allocated To Project Pool For Mining And Transport Capital Expenditure Amount This element has been retired and should no longer be used. The total of all other project amounts allocated to a project pool. Income Tax Allocated To Project Pool Other Than For Environmental Assessments Or Mining And Transport Capital Expenditure Amount This element has been retired and should no longer be used. Arm's length debt amount is a notional amount of debt attributable to the reporting party's Australian operations determined under the arm's length test in the legislation. Income Tax Arms Length Debt Amount This element has been retired and should no longer be used. Other assessable income amounts not reported elsewhere Income Tax Assessable Income Other Amount This element has been retired and should no longer be used. The asset revaluation amount for thin capitalisation purposes. Income Tax Asset Revaluation Amount This element has been retired and should no longer be used. The average value of assets over a given period. Income Tax Assets Value Average Amount This element has been retired and should no longer be used. Associate entity debt is debt lent to an associate entity on arm's length terms and conditions. Income Tax Associate Entity Debt Average Value Amount This element has been retired and should no longer be used. Associate entity equity is the equity an investing entity has invested in an associate entity and the debt interests issued by the associate entity to the investing entity that do not and will not at any time give rise to debt deductions. This is measured from the investing entity's perspective. Income Tax Associate Entity Equity Average Value Amount This element has been retired and should no longer be used. Associate entity excess amount is the proportion of excess borrowing capacity of an associate entity and any premium paid for an investment in an associate entity that can be used to increase the investing entity's safe harbour debt amount and worldwide gearing debt amount. Income Tax Associate Entity Excess Average Value Amount This element has been retired and should no longer be used. The type of averaging method used for calculating average values. 1 = Opening/closing balances; 2 = Three measurement days; 3 = Frequent measurement - quarterly; 4 = Frequent measurement - regular intervals Income Tax Averaging Method Code This element has been retired and should no longer be used. The net amount of commercial debts owed by the company that were forgiven during the income year - see Division 245 of Schedule 2C to the ITAA 1936. Broadly, a debt is a commercial debt if any part of the interest payable on the debt is or would be an allowable deduction. A debt is forgiven if the company's obligation to pay the debt is released or waived or otherwise extinguished. Income Tax Commercial Debt Forgiveness Amount This element has been retired and should no longer be used. The average debt interests issued by a controlled foreign entity to an Australian controller of that entity or to an associate entity of that Australian controller. Inform the field with the reporting party's controlled foreign entity debt which is the total value of all the debt interests held by the relevant entity that satisfies the interests on issue at that time. Income Tax Controlled Foreign Entity Debt Average Value Amount This element has been retired and should no longer be used. The average equity interests held in a controlled foreign entity by an Australian controller of that entity or by an associate entity of that Australian controller. It may also include certain debt interests. Inform the field with the entity's average value of controlled foreign entity equity taking into account the value of an equity interest in, or a debt interest issued by, a controlled entity of the relevant entity only to the extent that the interest is not attributable to any of the following: * assets that are held by the controlled entity throughout the relevant period; * assets attributable to the controlled entity's Australian permanent establishments; * other assets that are held by the controlled entity for the purposes of producing assessable income of the controlled entity. Income Tax Controlled Foreign Entity Equity Average Value Amount This element has been retired and should no longer be used. The average value of the equity interests held in a controlled foreign entity. Income Tax Controlled Foreign Entity Equity Value Average Amount This element has been retired and should no longer be used. The adjusted average value of the reporting party's debt capital that gives rise to debt deductions and cost free debt capital. Average debt excludes debt capital attributable to any of its overseas permanent establishments. Income Tax Debt Adjusted Average Amount This element has been retired and should no longer be used. The amount by which the reporting party's adjusted average debt is more than its maximum allowable debt. This amount is used to calculate the proportion of debt deductions disallowed. Income Tax Debt Excess Amount This element has been retired and should no longer be used. The maximum amount of debt a reporting party can have before debt deductions are disallowed. The maximum allowable debt is the greatest of: the safe harbour debt amount; the arm's length debt amount; and the worldwide gearing debt amount (available only to Australian entities which are not foreign controlled). Income Tax Debt Maximum Allowable Amount This element has been retired and should no longer be used. Total amount of the gross distribution from all partnerships, including any share of franking credits attributable to dividends paid by an Australian company. Income Tax Distribution From Partnerships Gross Assessable Amount This element has been retired and should no longer be used. Total amount of the gross distribution from all trusts, including any share of franking credits attributable to dividends paid by an Australian company. Income Tax Distribution From Trusts Gross Assessable Amount This element has been retired and should no longer be used. Australian branches, or permanent establishments, of foreign banks are commonly provided with interest-free loans from other parts of the entity to use as working capital. These loans are sometimes referred to as dotation capital. The reporting party's average equity capital is the sum of the average value of the total amounts that are made available by the reporting party to the Australian permanent establishments of the reporting party as loans to the Australian permanent establishments; and do not give rise to any debt deductions of the reporting party for that or any other income year. Income Tax Dotation Capital Average Value Amount This element has been retired and should no longer be used. The adjusted average value of an outward investor Authorised Deposit-taking Institution's equity capital, other than equity capital attributable to its overseas permanent establishments and equity invested in its controlled foreign entities. Income Tax Equity Capital Adjusted Average Amount This element has been retired and should no longer be used. This is the equity capital attributable to overseas permanent establishments. Income Tax Equity Capital Attributable To Overseas Permanent Establishments Amount This element has been retired and should no longer be used. All expenses directly relating to income that is subject to foreign resident withholding. Income Tax Foreign Resident Withholding Expenses Amount This element has been retired and should no longer be used. Income that is exempt from Australian tax - refer Income Tax Assessment Act 1997 sections 11-5, 11-10 and 11-15 Income Tax Income Exempt Amount This element has been retired and should no longer be used. The total of Australian assessable income minus total allowable deductions as per the Income Tax Assessment Act. Income Tax Income From Australian Sources Taxable Amount This element has been retired and should no longer be used. Other income gross amounts not discriminated elsewhere. Income Tax Income Gross Other Amount This element has been retired and should no longer be used. Other income amounts not discriminated elsewhere, which are not included in the assessable income. Income Tax Income Not included In Assessable Income Other Amount This element has been retired and should no longer be used. The amount of tax payable before the allowance of any rebates/tax offsets or credits. It is the Taxable Income multiplied by the applicable tax rate. Income Tax Income Tax Gross Amount This element has been retired and should no longer be used. The termination value of each balancing adjustment event occurring for intangible depreciating assets to which the Uniform Capital Allowance rules in Division 40 of the ITAA 1997 apply - including assets allocated to a low-value pool. Income Tax Intangible Depreciating Assets Termination Value Amount This element has been retired and should no longer be used. Valuation method codes of Closing stock action Income Tax Inventory Valuation Tax Method Code This element has been retired and should no longer be used. The amount of assessable contributions of complying superannuation funds that were transferred to the life insurance company under section 295-260 of the ITAA 1997 and are included in its assessable income under subparagraph 320-15(1)(i). Income Tax Life Insurance Companies And Friendly Societies Complying Superannuation Class Assessable Contributions Amount This element has been retired and should no longer be used. The amount of all fees and charges included in assessable income. This includes premium-based fees, establishment fees, time-based account fees, asset fees, switching fees, surrender penalties, buy-sell margins, exit fees and interest on overdue premiums. Income Tax Life Insurance Companies And Friendly Societies Fees And Charges Amount This element has been retired and should no longer be used. The amount of sum of all such loans that have a debit balance at the end of the income year, if: - the company is a private company - the company has a loan to a shareholder or an associate of a shareholder that has a debit balance at the end of the income year, and - the recipient of the loan was a natural person, partnership or trust. Income Tax Loans To Related Parties Amount This element has been retired and should no longer be used. 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. or leave blank. Income Tax Loans To Related Parties Code This element has been retired and should no longer be used. A non-debt liability is a liability that is not a debt interest and meets certain other criteria. Non-debt liabilities which are wholly or principally of a private or domestic nature are excluded. Income Tax Non Debt Liabilities Average Value Amount This element has been retired and should no longer be used. On-lent amount is a term used in the adjusted on-lent amount calculation for a financial entity to describe all amounts the reporting party has lent to other entities, certain leases and certain securities agreements. Income Tax On Lent Average Amount This element has been retired and should no longer be used. Tax offsets include: - entrepreneurs tax offset - allowable franking tax offsets for the income year. The amount claimed here should include the share of franking credit included in gross distributions from partnerships and gross distributions from trusts, the amount recorded at Franking credits and the amount recorded at Australian franking credits from a New Zealand company. If the shares or relevant interest are not held at risk as required under the holding period and related payments rules, or there is other manipulation of the imputation system, there is no entitlement to a franking tax offset - tax offsets for bonuses and certain other amounts received under short-term life insurance policies taken out after 27 August 1982 - tax offsets for interest on certain government and semi-government securities - tax offsets to approved resident lenders for infrastructure borrowings Do not include: - amounts of the intercorporate dividend rebate as this is no longer available - any foreign tax credit - any FDT offset - any R&D tax offset The rebates/tax offsets shown here will not be refunded nor can they be carried forward - they are only offset against gross tax. If the total of rebates/tax offsets is more than the amount at Gross tax, reduce the amount of this label so that it equals the amount at Gross Tax. The aggregate amount this label cannot exceed Gross tax. The following tax offsets are subject to refundable tax offset rules: - R&D tax offset - film tax offsets under Division 376 of the ITAA 1997 - franking tax offsets claimed by life insurance companies to the extent that they relate to distributions paid on shares and other membership interests held on behalf of policy holders - franking credits claimed by endorsed income tax exempt charities and deductible gift recipients that are entitled to a refund of excess franking credits. These entities may complete the Application for refund of franking credits - Endorsed income tax exempt charities and deductible gift recipients rather than the company tax return to obtain a refund. The company may have a refundable amount to the extent that the total of these tax offsets exceeds the tax that would otherwise be payable by the company after all its other tax offsets are taken into account. Include the R&D tax offset at the element R&D tax offset and the excess of other refundable tax offsets at Other refundable credits and not at this label. Income Tax Other Rebates And Tax Offsets Amount This element has been retired and should no longer be used. The total value of all of the reporting party's project pools. Income Tax Pool Value Amount This element has been retired and should no longer be used. The number of project pools a reporting party has. A separate project pool is required for each project. Income Tax Project Pools Number This element has been retired and should no longer be used. The average value of the reporting party's risk-weighted assets. Risk-weighted assets are the sum of the reporting party's risk exposures. Income Tax Risk Value Weighted Assets Average Amount This element has been retired and should no longer be used. The average value of that part of the risk-weighted assets of the reporting entity that is attributable to the Australian permanent establishments at or through which it carries on its banking business in Australia. Risk-weighted assets are the sum of the reporting party's risk exposures. Income Tax Risk Weighted Assets Attributable To Australian Permanent Establishments Average Amount This element has been retired and should no longer be used. The code to describe the expense component where salary and wage expenses have been wholly or predominantly reported. Income Tax Salary And Wage Expense Tax Reporting Code This element has been retired and should no longer be used. The termination value of each balancing adjustment event occurring for depreciating assets - including assets allocated to a low-value pool - other than intangible depreciating assets. Income Tax Tangible Depreciating Assets Termination Value Amount This element has been retired and should no longer be used. The unapplied - that is, undeducted or not transferred - amount of tax losses incurred by the entity and carried forward to the following reporting period. Income Tax Tax Losses Carried Forward Amount This element has been retired and should no longer be used. An indicator to determine whether the thin capitalisation entity's status has changed from 'general' to 'financial'. Income Tax Thin Capitalisation Change From General To Financial Indicator This element has been retired and should no longer be used. The type of thin capitalisation entity that the reporting party is. 1 = Non-ADI: Outward investor (general); 2 = Non-ADI: Outward investor (financial); 3 = Non-ADI: Inward investment vehicle (general) ;4 = Non-ADI: Inward investment vehicle (financial); 5 = Non-ADI: Inward investor (general); 6 = Non-ADI: Inward investor (financial); 7 = ADI: Outward; 8 = ADI: Inward Income Tax Thin Capitalisation Entity Type Code This element has been retired and should no longer be used. "The thin capitalisation rules will apply to a company if: - the company is an Australian resident company and either - the company, or any of its associate entities, is an Australian controller of a foreign entity (explained below) or carries on business overseas at or through a PE, or - the company is foreign controlled, either directly or indirectly (see below), or - the company is a foreign resident company and carries on business in Australia at or through a PE or otherwise has assets that produce assessable income. Exclusions The thin capitalisation rules will not apply if: - the company's debt deductions (combined with the debt deductions of its associate entities) do not exceed $250,000 in the income year, or - in the case of an Australian company that is not foreign controlled, the combined value of the company's Australian assets and the Australian assets of its associates comprise at least 90% of the value of the total assets of the company and those associates. Control The rules measuring control take into account both direct and indirect interests that the company holds in the other entity (or vice versa), and the direct and indirect interests that associate entities of the company hold in the other entity. This means that an Australian company can be an Australian controller of a foreign entity even if it holds a direct interest of less than 50% in the foreign entity. Similarly, an Australian company can be foreign controlled even if its direct holding company is an Australian resident company." Income Tax Thin Capitalisation Rules Application Indicator This element has been retired and should no longer be used. An indicator to determine if the reporting party has chosen to use the thin capitalisation transitional provision for their calculations. The thin capitalisation transitional provision allows you to undertake calculations for thin capitalisation purposes using Australian generally accepted accounting purposes (AGAAP). Income Tax Thin Capitalisation Transitional Provision Application Indicator This element has been retired and should no longer be used. Worldwide capital amount is one of the amounts available to an Australian reporting party that is not foreign controlled to establish its minimum capital amount. Income Tax Worldwide Capital Amount This element has been retired and should no longer be used. Worldwide debt is the total debt owed by an Australian reporting party and its controlled foreign entities, excluding debt owed to each other. This amount is used to calculate the worldwide gearing debt amount. Income Tax Worldwide Debt Amount This element has been retired and should no longer be used. Worldwide equity is the total equity capital of an Australian reporting party and its controlled foreign entities (excluding equity invested in each other). This amount is used to calculate the worldwide gearing debt amount. Income Tax Worldwide Equity Amount This element has been retired and should no longer be used. Worldwide gearing debt is one of the amounts available to an Australian entity that is not foreign controlled to establish its maximum allowable debt. Income Tax Worldwide Gearing Debt Amount This element has been retired and should no longer be used. Worldwide group capital ratio is used in the calculation of the Worldwide Capital Amount. A worldwide group is an Australian entity and its controlled foreign entities. Income Tax Worldwide Group Capital Ratio Number This element has been retired and should no longer be used. Zero capital amount is a term used in the total debt amount calculation for financial entities to describe specific amounts that can be wholly funded by debt. Income Tax Zero Capital Average Amount Tax Collection 1 For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Tax Deferred Tax Total Amount This is the income tax expense (benefit) attributable to the profit (loss) from continuing operations for the relevant period. Profit (loss) is calculated in accordance with the relevant Prudential Standards. Income tax expense is reported in accordance with the relevant Accounting Standards. Income Tax Expense Or Benefit Prudential Amount