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What to report in the AIIR

The Annual investment income report includes details of investment income paid to the accounts of investors, farm management deposits and other related information.

Last updated 4 September 2016

In your Annual investment income report (AIIR) you provide details of:

  • investors
  • investment income paid to the accounts of the investors
  • farm management deposits
  • other related information.

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We use this information to pre-fill investors' online income tax returns and detect non-disclosure of income by matching the information in the AIIR with the income disclosed in taxpayers' income tax returns. We also have cooperative links with other Commonwealth agencies.

For income matching purposes, the information in the AIIR needs to mirror the information that investors provide in their tax returns. We match the investor's identity to our client records using the TFN or ABN and name supplied by the investor or, if no TFN or ABN is supplied, by identity matching using the investor name.

If an incorrect TFN or ABN is supplied in the AIIR, we'll contact the reporting body (using the same channel through which the AIIR was lodged) and advise them to correct the TFN or ABN.

See also:

The Annual investment income report includes details of investment income paid to investors.

QC49997