Income Tax Deduction Interest Dividend Description This is a description of the interest or dividend expenses. An interest or dividend expense is an amount spent in purchasing shares or other investment prodcuts which derived assessable interest or dividend income. This does not include the capital cost of purchasing the investment product. Income Tax Deduction Interest Dividend Claimed Amount This is the value, during the relevant period, for the total of amounts claimed as an interest or dividend expense. Tax Collection 2 Income Tax Deduction Business Other Amount This is the value, during the relevant period, for any business deductions incurred that are not classified elsewhere. Income Tax Deduction Car Amount This is the value, during the relevant period, for tax deductible car expenses that an individual incurs in the course of performing a job as an employee. Income Tax Deduction Car Business Kilometres Number This is the number of business kilometres claimed for work related car expenses. Income Tax Deduction Car Calculation Method Code This indicates the calculation method by which work related car expenses are to be claimed. Valid values are: Cents per kilometre = Cents per kilometre. 12% of original value = 12% of original value. One-third of actual expenses = One-third of actual expenses. Logbook = Logbook. Income Tax Deduction Car Engine Capacity Code This is the classification of a car engine's cubic capacity grouping. Valid values are: A = Engine capacity <= 1600cc or rotary engine <= 800cc. B = Engine capacity >1600cc and <= 2600cc or rotary engine >800cc and <= 1300cc. C = Engine capacity >2600cc or rotary engine >1300cc. Income Tax Deduction Car Log Book Method Business Use Claimed Percent This is the percentage, during the relevant period, of business use claimed when the log book method is used for work related car expenses. Income Tax Deduction Car Log Book Method Business Use Recorded Percent This is the percentage, during the relevant period, of business use shown in the log book for a work related car. Income Tax Deduction Car Reason Description This is the justification for why a car was used for work purposes. Income Tax Deduction Car Standard Evidence Calculation Code This indicates the standard evidence or calculation information type used to calculate work related car expenses. Valid values are: Invoice receipt = Invoice or receipt. PAYG summary = PAYG payment summary. Diary evidence = Diary evidence. Allowance = Allowance received. No Substantiation = Substantiation not required. ATO ruling = ATO ruling or guidelines (reasonable allowances ruling, laundry rates). Diary calculation = Diary calculation. Actual recorded cost = Actual recorded cost. Log book = Log book. Other evidence = Other evidence. Other calculation = Other calculation. Income Tax Deduction Car Standard Evidence Calculation Other Description This is the description of the standard evidence or calculation method used for a work related car expenses claim. Income Tax Deduction Clothing Amount This is the value, during the relevant period, for work related uniform, occupation specific or protective clothing, laundry and dry cleaning expenses that an individual incurs in the course of performing a job as an employee. Income Tax Deduction Clothing Category Code This identifies the category of clothing expenses that are being claimed. Valid values are: Laundry = Laundry. Dry cleaning = Dry cleaning. Protective clothing = Protective clothing. Compulsory work uniform = Compulsory work uniform. Non-compulsory work uniform = Non-compulsory work uniform. Occupation specific clothing = Occupation specific clothing. Other = Other. Income Tax Deduction Clothing Category Other Description This is the description of the type of clothing expense being claimed for work activities. Income Tax Deduction Clothing Reason Description This is the description of the item of clothing and the justification of how these items are needed for work purposes. Income Tax Deduction Clothing Standard Evidence Calculation Code This identifies the standard evidence or calculation information used for a clothing expense claim. Valid values are: Invoice receipt = Invoice or receipt. PAYG summary = PAYG payment summary. Diary evidence = Diary evidence. Allowance = Allowance received. No Substantiation = Substantiation not required. ATO ruling = ATO ruling or guidelines (reasonable allowances ruling, laundry rates). Diary calculation = Diary calculation. Actual recorded cost = Actual recorded cost. Log book = Log book. Other evidence = Other evidence. Other calculation = Other calculation. Income Tax Deduction Clothing Standard Evidence Calculation Other Description This is the description of the evidence or calculation method used for a clothing expenses claim. Income Tax Deduction Clothing Type Code This identifies the main type of work related uniform, protective clothing, dry cleaning expenses to be claimed. Valid values are: Protective clothing = Protective clothing. Compulsory work uniform = Compulsory work uniform. Non-compulsory work uniform = Non-compulsory work uniform. Occupation specific clothing = Occupation specific clothing. Income Tax Deduction Dividend Amount This is the value, during the relevant period, for expenses incurred in earning income through dividends paid by a company on its shares. Income Tax Deduction Education Amount This is the value, during the relevant period, for expenses incurred by an individual to improve their skills as an employee or the productivity of their current work. Income Tax Deduction Education Category Code This identifies the category of self-education expenses claimed. Valid values are: Fees = Fees. Books stationery consumables = Books, stationery, consumables. Travel = Travel. Computer including depreciation = Computer including depreciation. Other = Other. Income Tax Deduction Education Category Other Description This is the description of the type of self-education expenses. Income Tax Deduction Education Circumstances Code This indicates how the self-education expenses to be claimed relate to the employees work activities. Valid values are: Maintains or improves a skill or specific knowledge = There is a direct connection between the self-education and the taxpayer's current work activities because the study maintains or improves a skill or specific knowledge required for their current work activities. Leads to increased income = There is a direct connection between the self-education and the taxpayer's current work activities because they can show that the study leads to, or is likely to lead to, increased income from their current work activities. Other circumstances = Other circumstances where there is a direct connection between the taxpayer's self-education and their current work activities. Income Tax Deduction Education Net Amount This is the value, during the relevant period, for the net deduction claimed for self-education expenses. Income Tax Deduction Education Reason Description This is the description of how the self-education expenses claimed are related to current work activities. Income Tax Deduction Education Reduction Amount This is the value, during the relevant period, for the total amount of reduction related to the self-education expenses deduction. Income Tax Deduction Education Standard Evidence Calculation Code This identifies the standard evidence or calculation information type used for self-education expenses. Valid values are: Invoice receipt = Invoice or receipt. PAYG summary = PAYG payment summary. Diary evidence = Diary evidence. Allowance = Allowance received. No Substantiation = Substantiation not required. ATO ruling = ATO ruling or guidelines (reasonable allowances ruling, laundry rates). Diary calculation = Diary calculation. Actual recorded cost = Actual recorded cost. Log book = Log book. Other evidence = Other evidence. Other calculation = Other calculation. Income Tax Deduction Education Standard Evidence Calculation Other Description This is the description of the evidence or calculation method used for a self-education expenses claim. Income Tax Deduction Election Amount This is the value, during the relevant period, for a candidate's costs of contesting an election at a local, territory, state or federal level of government. A deduction for local government body election expenses cannot exceed $1,000 for each election contested, even if the expenditure is incurred in more than one income year. Income Tax Deduction Farm Management Deposits Amount This is the value, during the relevant period, for deductible deposits into a farm management deposit scheme. Income Tax Deduction Financial Investment Other Amount This is the value, during the relevant period, for deductions relating to financial investments, not classified elsewhere. Income Tax Deduction Foreign Pension Annuity Income Undeducted Purchase Price Amount This is the value, during the relevant period, for the undeductible purchase price (UPP), which is the amount contributed by the individual towards the purchase price of their foreign pension or annuity (personal contributions). The part of individual's annual pension or annuity income which represents a return to the individual of individual's personal contributions is free from tax. This tax-free portion is called the deductible amount of the UPP, and it is usually calculated by dividing the UPP of individual's pension or annuity by a life expectancy factor, according to life expectancy statistics. Income Tax Deduction Foreign Rental Income Other Amount This is the value, during the relevant period, for debt deductions incurred in deriving foreign rental income, not categorised elsewhere. Income Tax Deduction Gift Donation Amount This is the value, during the relevant period, for contribution of $2 or more to an approved organisation without seeking any benefit in return. Income Tax Deduction Interest Amount This is the value, during the relevant period, for expenses in earning interest. Income Tax Deduction Low Cost Asset Depreciation Amount This is the value, during the relevant period, for depreciation deductions under the category of low-cost assets for small business entities. Income Tax Deduction Low Value Pool Amount This is the value, during the relevant period, for low value pool deductions. Low value pool deductions are deductions that can be claimed for the decline in value of low-cost and low-value assets. Income Tax Deduction Low Value Pool Financial Investments Amount This is the value, during the relevant period, for low value pool deductions relating to financial investments. Income Tax Deduction Low Value Pool Other Amount This is the value, during the relevant period, for low value pool deductions not categorised elsewhere. Income Tax Deduction Low Value Pool Rental Properties Amount This is the value, during the relevant period, for low value pool deductions relating to rental properties. Income Tax Deduction Partnership Excluding Foreign Income Non Primary Production Amount This is the value, during the relevant period, for the deductions from non primary production income from trusts excluding foreign income. Income Tax Deduction Partnership Rental Non Primary Production Amount This is the value, during the relevant period, for the deductions from non primary production from partnerships rental income. Income Tax Deduction Partnerships And Trust Primary Production Share Amount This is the value, during the relevant period, for the share of deductions (including non-commercial business losses deferred from a prior year) an individual can claim relating to primary production income or loss from a partnership and primary production income of a trust. Income Tax Deduction Partnerships And Trust Primary Production Share Code A code to identify the proportion of the primary production partnership or trust deductions that consist of prior year deferred non-commercial losses. Valid values are: All = All of the amount consists of prior year deferred non-commercial losses Part = Part of the amount consists of prior year deferred non-commercial losses Income Tax Deduction Project Pool Amount This is the value, during the relevant period, for the deductions claimed for certain capital expenditure allocated to a project pool. An individual may claim a deduction for certain capital expenditure allocated to a project pool for: - A project which individual operated in applicable reporting period for a taxable purpose. - A project carried on or proposed to be carried on for a taxable purpose which was abandoned, sold or otherwise disposed of in applicable reporting period, before or after it started to operate. Income Tax Deduction Small Business Pool Depreciation Amount This is the value, during the relevant period, for depreciation deductions under the category of general pool and general pool (half rate) for small business entities. Income Tax Deduction Superannuation Contribution Amount This is the value, during the relevant period, for the total amount of deductions claimed for personal superannuation contributions to a complying superannuation fund or a retirement savings account. Income Tax Deduction Tax Affair Management Amount This is the value, during the relevant period, for expenses that an individual incurs to make sure that all their tax obligations are met. Income Tax Deduction Travel Amount This is the value, during the relevant period, for tax deductible travel expenses that an individual incurs in the course of performing a job as an employee. Income Tax Deduction Travel Category Code This identifies the category of expenses claimed for travel. Valid values are: Award = Award transport. Vehicles = Vehicles other than cars and borrowed vehicles. Domestic = Domestic travel. Overseas = Overseas travel. Other = Other. Tolls = Tolls. Parking = Parking. Income Tax Deduction Travel Category Other Description This is the description of the type of travel expense being claimed for work purposes. Income Tax Deduction Travel Reason Description This is the description, details or justification of how the travel expenses claimed are for work purposes. Income Tax Deduction Travel Standard Evidence Calculation Code This identifies the standard evidence or calculation information used for a travel expense claim. Valid values are: Invoice receipt = Invoice or receipt. PAYG summary = PAYG payment summary. Diary evidence = Diary evidence. Allowance = Allowance received. No Substantiation = Substantiation not required. ATO ruling = ATO ruling or guidelines (reasonable allowances ruling, laundry rates). Diary calculation = Diary calculation. Actual recorded cost = Actual recorded cost. Log book = Log book. Other evidence = Other evidence. Other calculation = Other calculation. Income Tax Deduction Travel Standard Evidence Calculation Other Description This is the description of the standard evidence or calculation information used for a travel expense claim. Income Tax Deduction Trust Excluding Capital Gains And Foreign Income Non Primary Production Amount This is the value, during the relevant period, for the deductions from non primary production income from trusts excluding capital gains and foreign income. Income Tax Deduction Trust Partnership Other Non Primary Production Net Amount This is the value, during the relevant period, for the total of deductions relating to non-primary production income or loss from a partnership, non-primary production income of a trust and franked distributions from trusts not categorised elsewhere. Income Tax Deduction Trust Partnership Other Non Primary Production Net Code A code to describe business losses from a prior year that the individual is claiming from their share of non-primary production income or loss from a partnership, and non-primary production income of a trust, including any deductions relating to franked distributions from trusts. Valid values are: Entire = Entire amount at 'non-primary production - Landcare operations expenses' is a deferred non-commercial business loss from a prior year. Part = Part of the amount at 'non-primary production - Landcare operations expenses' is a deferred non-commercial business loss from a prior year. Income Tax Deduction Trusts Partnerships Other Allowable Non Primary Production Amount This is the value, during the relevant period, for the other deductions from non primary production income from trusts and partnerships. Income Tax Deduction Uncategorised Other Amount This is the value, during the relevant period, for deductions not relating to financial investments nor foreign rental income and not classified elsewhere. Income Tax Deduction Work Related Business Use Claimed Other Percent This is the percentage of business use claimed for a work related expense. Income Tax Deduction Work Related Category Other Code This identifies the category of work related expense that is being claimed for an expense that is not elsewhere classified. Valid values are: FIDs = FIDs etc. Union fees = Union fees. Overtime meal allowance = Award overtime meal allowance expenses. Seminars = Seminars. Books and journals = Books and journals. Home office running = Home office running expenses. Home office occupancy = Home office occupancy expenses. Home Telephone = Home Telephone. Computer expenses = Computer expenses including depreciation. Tools and equipment = Tools and equipment. Other depreciation = Other depreciation. Other = Other. Newspapers = Newspapers. Mobile Phone = Mobile Phone. Internet Access = Internet Access. Subscriptions = Subscriptions. Printing Postage and Stationery = Printing Postage and Stationery. Income Tax Deduction Work Related Category Other Description This is the description of the type of work related expense being claimed, not elsewhere classified. Income Tax Deduction Work Related Other Amount This is the value, during the relevant period, for work-related expenses that an individual incurs as an employee that are not categorised elsewhere. Income Tax Deduction Work Related Reason Other Description This is the description or justification of how the expense claimed is for work purposes, for an expense that is not elsewhere classified. Income Tax Deduction Work Related Standard Evidence Calculation Other Code This identifies the standard evidence or calculation information type used for a work related expense. Valid values are: Invoice receipt = Invoice or receipt. PAYG summary = PAYG payment summary. Diary evidence = Diary evidence. Allowance = Allowance received. No Substantiation = Substantiation not required. ATO ruling = ATO ruling or guidelines (reasonable allowances ruling, laundry rates). Diary calculation = Diary calculation. Actual recorded cost = Actual recorded cost. Log book = Log book. Other evidence = Other evidence. Other calculation = Other calculation. Income Tax Deduction Work Related Standard Evidence Calculation Other Description This is the description of the evidence or calculation method used for a work related expense standard. Income Tax Health Insurance Benefit Code This is a code to indicate the percentage amount of entitlement to the private health insurance rebate. Valid values are: 30 = Amounts received prior to the first April in the financial year and oldest person on policy is less than 65 years old 35 = Amounts received prior to the first April in the financial year and oldest person on policy is 65 to 69 years old 40 = Amounts received prior to the first April in the financial year and oldest person on policy is 70 years or over 31 = Amounts received on or after the first April in the financial year and oldest person on policy is less than 65 years old 36 = Amounts received on or after the first April in the financial year and oldest person on policy is 65 to 69 years old 41 = Amounts received on or after the first April in the financial year and oldest person on policy is 70 years or over Income Tax Health Insurance Government Rebate Received Amount This is the value, during the relevant period, for the government rebate received for private health insurance. Income Tax Health Insurance Rebatable Component Amount This is the value, during the relevant period, for the component of the private health insurance premiums that are eligible for the Australian Government rebate. Income Tax Health Insurance Tax Claim Code This indicates who the private health insurance rebate is being claimed for. Valid values are: No dependants = The individual has no dependants. Dependants = The individual has a dependent child or a sibling, or paid for a dependent-child-only policy. Claiming your share of rebate = The individual was claiming their share of the rebate, or they were a parent claiming for a dependent-child-only policy. Claiming your spouses share of rebate = The individual was claiming their spouse's share of the rebate entitlement in relation to the policy. Spouse claiming your share of rebate = The individual's spouse was claiming their share of the rebate. Covered as dependent child = The individual was covered as a dependent child on a private health insurance policy. Income Tax Medicare Levy Dependent Children And Students Count This is the number of dependent children and students for Medicare levy reduction or exemption. Income Tax Medicare Levy Private Hospital Cover Whole Period Indicator This indicates if the individual and all their dependants were covered by private patient hospital cover for the applicable reporting period. A choice of TRUE/FALSE values. true = the individual and all their dependants were covered by private patient hospital cover for the reporting period. false = the individual and/or all their dependants were not covered by private patient hospital cover for the reporting period. Income Tax Medicare Levy Surcharge Exemption Days Count This is the total number of days during the reporting period the individual was exempt from the Medicare levy surcharge. The Medicare levy surcharge (MLS) is in addition to the Medicare levy. The MLS rate is 1% of: - taxable income - total reportable fringe benefits, and - any amount on which family trust distribution tax has been paid. Income Tax Pay As You Go Withholding Credit For Tax Withheld Investments TFN Not Quoted Share Amount This is the value, during the relevant period, for the total credit for tax withheld under the Pay As You Go arrangement from interest received from investments where a Tax File Number (TFN) was not quoted. Income Tax Pay As You Go Withholding Credit Tax Withheld Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement for a payment made by an entity to an individual. Income Tax Pay As You Go Withholding Credit Tax Withheld Allowances Earnings Tips Directors Fees Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from allowances, earnings, tips, director's fees, etc. Income Tax Pay As You Go Withholding Credit Tax Withheld Australian Annuities And Superannuation Income Stream Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from an individual's Australian annuities and superannuation income stream. Income Tax Pay As You Go Withholding Credit Tax Withheld Australian Government Allowances And Payments Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from Australian Government allowances and payments. Income Tax Pay As You Go Withholding Credit Tax Withheld Australian Government Pensions And Allowances Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from an individual's Australian Government pensions and allowances. Income Tax Pay As You Go Withholding Credit Tax Withheld Business ABN Not Quoted Amount This is the value, during the relevant period, for credit for tax withheld from business income under the Pay As You Go arrangement where one or more items were subject to withholding because an Australian Business Number was not quoted. Income Tax Pay As You Go Withholding Credit Tax Withheld Business Foreign Resident Amount This is the value, during the relevant period, for credit for tax withheld from business income under the Pay As You Go arrangement where one or more items were subject to foreign resident withholding. Income Tax Pay As You Go Withholding Credit Tax Withheld Business Labour Hire Or Other Payments Amount This is the value, during the relevant period, for credit for tax withheld from business income under the Pay As You Go arrangement where one or more items of labor hire or other specified payments were subject to withholding. Income Tax Pay As You Go Withholding Credit Tax Withheld Business Voluntary Agreement Amount This is the value, during the relevant period, for credit for tax withheld from business income under the Pay As You Go (PAYG) arrangement where there was one or more items under PAYG voluntary agreement. Income Tax Pay As You Go Withholding Credit Tax Withheld Closely Held Trust Share Amount This is the value, during the relevant period, for the share of credit for tax withheld under the Pay As You Go arrangement from payments from closely held trusts. Income Tax Pay As You Go Withholding Credit Tax Withheld Dividends TFN Not Quoted Amount This is the value, during the relevant period, for credit for the Tax File Number (TFN) amount withheld from dividends under the Pay As You Go arrangement that have not been refunded. TFN amount is the tax withheld from dividends and some distributions by investment bodies because a TFN or Australian Business Number is not provided. Income Tax Pay As You Go Withholding Credit Tax Withheld Employee Share Scheme Discount TFN Not Quoted Amount This is the value, during the relevant period, for the credit for tax withheld under the Pay As You Go arrangement from discounts from employee share schemes where a Tax File Number (TFN) was not quoted. Income Tax Pay As You Go Withholding Credit Tax Withheld Employment Termination Payment Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from an individual's employment termination payment. Income Tax Pay As You Go Withholding Credit Tax Withheld Foreign Resident Share Amount This is the value, during the relevant period, for the total share of credit for tax withheld under the Pay As You Go arrangement from foreign resident withholding. Income Tax Pay As You Go Withholding Credit Tax Withheld Lump Sum Payments In Arrears Amount This is the value, during the relevant period, for the amount of credit for tax withheld under the Pay As You Go arrangement from lump sum payments related to an earlier income year or years with respect to category one or category two other income. Income Tax Pay As You Go Withholding Credit Tax Withheld Personal Services Income Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from personal services income attributed to an individual. Income Tax Pay As You Go Withholding Credit Tax Withheld Personal Services Income ABN Not Quoted Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from personal services income where an Australian Business Number was not quoted. Income Tax Pay As You Go Withholding Credit Tax Withheld Personal Services Income Labour Hire Or Other Payments Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from personal services income related to labour hire or other payments. Income Tax Pay As You Go Withholding Credit Tax Withheld Personal Services Income Voluntary Agreement Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from personal services income that was voluntarily withheld. Income Tax Pay As You Go Withholding Credit Tax Withheld Salary Or Wages Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from salary or wage as required to be remitted by the employer to the tax authorities on behalf of the employee. Income Tax Pay As You Go Withholding Credit Tax Withheld Superannuation Lump Sum Payment Amount This is the value, during the relevant period, for credit for tax withheld under the Pay As You Go arrangement from Australian superannuation lump sum payments. Income Tax Pay As You Go Withholding Credit Tax Withheld Unused Annual Or Long Service Leave Payment Lump Sum A Amount The amount of tax withheld from Lump sum amount paid for unused annual leave and long service leave after 15/08/1978. Income Tax Pay As You Go Withholding Credit Tax Withheld Unused Annual Or Long Service Leave Payment Lump Sum B Amount The amount of tax withheld from Lump sum amount paid for unused long service leave before 15/08/1978. Income Tax Personal Services Income One Source Benchmark Indicator This indicates if any individual did not satisfy the results test or hold a Personal Services Business (PSB) determination and 80% or more of their Personal Services Income (PSI) came from one source. A choice of TRUE/FALSE values. true = individual did not satisfy the results test or hold a Personal Services Business (PSB) determination and 80% or more of their Personal Services Income (PSI) came from one source. false = individual did not satisfy the results test or hold a Personal Services Business (PSB) determination and 80% or more of their Personal Services Income (PSI) came from one source.