Tax Collection 1 Income Tax Credit Trustee Tax Paid Credits Amount This is the value for tax credits on tax paid by a trustee on trust income. Income Tax Credit Trustee Tax Paid Reason Code This code identifies the reason the trustee paid tax on trust income. Valid values are: Legal disability = Legal disability Non-resident beneficiary = Non-resident beneficiary Non-resident trust = Non-resident trust Income Tax Eligible Primary Production Income Under 18 Amount The amount of non-exempt primary production income for an individual who is under 18 years of age to be taxed at special rates. Income Tax Excepted Non Primary Production Income Under 18 Amount The amount of exempt non-primary production income for an individual who is under 18 years of age to be taxed at normal rates. Income Tax Excepted Primary Production Income Under 18 Amount The amount of exempt primary production income for an individual who is under 18 years of age to be taxed at normal rates. Income Tax Foreign Employment Residency Status Code This code identifies the residency status of the individual relating to foreign employment income for tax purposes. Australian resident = Australian resident for the whole year. Timor-Leste resident = Timor-Leste resident for the whole year. Resident of another country = Resident of another country for the whole year. Changed residence = Changed residence during the year. Income Tax Losses Non Commercial Type Code This is a code to identify whether the deductions claimed consist of prior year deferred non-commercial losses. Valid values are: All = All of the amount consists of prior year deferred non-commercial losses None = None of the amount consists of prior year deferred non-commercial losses Part = Part of the amount consists of prior year deferred non-commercial losses