Tax Collection 3 Capital Gains Tax Cost Base Increase Amount This is the value, during the relevant period, for the cost base increase amount relating to Capital Gains Tax (CGT) assets. Capital Gains Tax Deferred Relief Amount The amount of notional capital gains deferred. Capital Gains Tax Deferred Relief Indicator This indicates whether the entity has chosen to use deferred Capital Gains Tax (CGT) relief. A choice of TRUE/FALSE values true = entity has chosen to use deferred Capital Gains Tax (CGT) relief. false = entity has chosen not to use deferred Capital Gains Tax (CGT) relief. Fringe Benefits Tax Exemption Indicator This indicates whether the person or entity is exempt from Fringe Benefits Tax (FBT). A choice of TRUE/FALSE values. true = The person or entity is exempt from Fringe Benefits Tax (FBT). false = The person or entity is not exempt from Fringe Benefits Tax (FBT). Goods And Services Tax Legislative Registration Indicator This indicates whether the entity is required by law to be registered for Goods and Services Tax. A choice of TRUE/FALSE values. true = the entity is required by law to be registered for Goods and Services Tax. false = the entity is not required by law to be registered for Goods and Services Tax. Goods And Services Tax Voluntary Registration Indicator This indicates whether the entity has voluntarily registered for Goods and Services Tax. A choice of TRUE/FALSE values. true = the entity has voluntarily registered for Goods and Services Tax. false = the entity has not voluntarily registered for Goods and Services Tax. Tax Assessment Issue Date The date that the tax assessment was issued. Tax Assessment Sequence Number This number represents the sequence in which a tax assessment was processed. Tax Instalment Base Income Year The year of the tax assessment on which instalment calculations are based. Tax Role Name Text The name assigned to the tax role. Tax Role Non Reporting Indicator This indicates whether the tax role is a non-reporting role due to the obligation being met another way. Example: The group head entity is reporting the obligation for the entity. A choice of TRUE/FALSE values. true = a non-reporting role. false = a reporting role. Tax Role Registration Effective Date The effective date of the tax role registration. This is the date on which the client first had an active period for a tax role.