Investment bodies are required to provide an Annual investment income report (AIIR) for the financial year by 31 October immediately following the end of that financial year.
You can make it easier for your clients to lodge their tax returns by lodging your AIIR early and electronically. As soon as we've processed your report, we'll use the information to:
- pre-fill your clients' online tax returns
- provide agents with their clients' pre-fill reports.
Lodging information about managed investment trusts
If you're required to provide information about amounts withheld from managed investment trust (MIT) fund payments, the annual report for that information is due within six months and 14 days of the end of the MIT's income year. For example, if the end of the income year is 30 June, the annual report is due 14 January of the following year.
The AIIR is the approved form for the annual report. If amounts withheld from fund payments can't be reported in the AIIR by 31 October, we require a second AIIR reporting only these payments by 14 January. This does not alter the existing requirement to lodge the AIIR by 31 October each year.
Applying for an extension
If you are unable to lodge an AIIR by the due date, you can apply for an extension of time. You must submit your application before the report due date. Apply online via Online services for business or Online services for agents.
To apply for an extension of time to lodge:
- select Communications, then secure mail and new
- select topic View more topics and Lodge report
- select subject Annual investment income report extension of time
- include the following detail in the message field
- Australian business number (ABN)
- investment body name
- reasons for the application
- the date by which the reporter will be able to supply the AIIR
- send the message.
You will see a confirmation on screen once the message is sent.
We will send a response to your application by return online mail.
You can set up an email notification to alert you to new mail items sent by us.
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The Annual investment income report (AIIR) is generally due on 31 October each year. You can apply for an extension of time if you need it.