Pre-filling 2024

What’s new in 2024

The pre-filling 2024 report includes the following changes:

• Interest income
  • Bank interest data for joint account holders will now appear with a 'certainty indicator'. This is because the ATO has high confidence in the data that has been supplied by your client’s financial institution.
  • A message with pre-fill availability page will be added to OSfA pre-filling report at the interest section.
• Dividend income
  • A message with pre-fill availability page will be added to OSfA pre-filling report at the dividend section.
• Government payments
  • Australian Government allowance and pension data that is reported in your client’s tax return at item 5 or 6, will now appear in pre-fill with a ‘certainty indicator’. This is because the ATO has high confidence in the data that has been supplied by the government agency that paid the benefit to your client.
• Help and other income-contingent loans debts
  • Trade Support Loan is being renamed to Australian Apprenticeship Support Loan (AASL) on 1 January 2024. The change will be fully implemented by 1 January 2025.

The pre-filling report is available through:

• Online services for agents
• practitioner lodgment service (PLS) – the PLS pre-filling report will return the same data as the Online services for agents pre-filling report in 2024, with some exceptions. MyDeductions is included in PLS.

For prior year pre-filling reports and more information, refer to:

• Pre-fill reports 2022–23
• Pre-fill reports 2019–21
• Pre-fill reports 2016–18
• Pre-fill reports 2012–15
• Pre-fill reports 2009–11
• Pre-filling service – how the pre-filling service helps to ensure the accuracy of your client's tax returns
• Pre-fill availability – to check if data is available from government agencies, private health funds, financial institutions and companies.

Pre-filling 2024 contents

The following data will be available in the pre-filling report if there is information for your client.

Taxpayer details

We will provide the following information from our records:

• name
• Australian residency (at the report creation date)
• postal and residential address
• date of birth.

PAYG payment summaries and STP income statements

We will provide information from all original and amended PAYG payment summaries and Single Touch Payroll income statements as they are reported to us by employers and super funds. We generally make this information available within a couple of days of receiving it.

Single Touch Payroll (STP)

• The employer payment information will be available in ATO Online services after each pay event. STP provides an income statement in your client's ATO Online services at the end of the financial year.
• Generally, STP reporters must make a finalisation declaration by 14 July each year, except  
  • if the employer has 20 or more employees, the finalisation due date for closely held payees is 30 September each year
  • if the employer has 19 or fewer employees and they are all closely held payees, the finalisation due date will be their income tax return due date
  • if the employer has 19 or fewer employees and they are a mixture of both closely held payees and arms-length employees, the finalisation due date is  
    • 30 September each year for closely held payees
    • 14 July each year for arm's length employees.

You should wait until the income statement is finalised before completing your client's tax return.

STP will pre-fill:

• from 1 July 2019 – for small employers with 19 or less employees
• from 1 July 2018 – for large employers with 20 or more employees.

The pre-filling service will include:

• 'Unfinalised' data – being year-to-date payment data reported by the payer but the payer has not yet 'Finalised' the data via STP
• a new status – to identify the data as ‘Unfinalised’ or 'Finalised'
• a message where 'Unfinalised'.

STP reports only the following income statement types:

• individual non-business – only income types of ‘S’ and ‘H’
• employment termination
• foreign employment
• business and personal services income – types VOL, LAB, and OTH.

Individual non-business

We will provide the following details if reported:

• payer details and income type (S – salary, P – pension, H – working holiday makers)
• item 1 – salary or wages (including paid parental leave)
• item 2 – allowances, earnings, tips, director's fees, etc
• item 3 – lump sum payments
• item 5 – Australian Government allowances and payments
• item 6 – Australian Government pensions and allowances
• item 7 – Australian annuities and superannuation income streams
• item 20 – foreign source income
• item 24 – other income, including lump sum E payments
• item D5 – union or professional association fees
• item D9 – workplace giving
• item IT1 – reportable fringe benefits (FBT exempt payer)
• item IT1 – reportable fringe benefits (FBT non-exempt payer)
• item IT2 – reportable employer superannuation contributions.

Employment termination payment

We will provide the following detail if reported:

• item 4 – employment termination payments
• employment termination payment code.

Australian annuities and superannuation income stream

We will provide the following details if reported:

• item 7 – Australian annuities and superannuation income streams
• item T2 – Australian superannuation income stream
• lump sum in arrears information
• taxable components – taxed and untaxed
• reversionary income stream indicator
• transfer balance cap messaging.

Superannuation lump sum

We will provide the following detail if reported:

• item 8 – Australian superannuation lump sum payments
• taxable component – taxed and untaxed elements
• death benefit and code.

Business and personal services income

We will provide the following detail if reported:

• item 9 – attributed personal services income
• details of payments made under voluntary agreements, labour hire and other specified payments will display as information only. Check with your client and declare this income for the appropriate item (14 or 15) on the tax return
• item IT2 – Reportable employer super contributions report.

Foreign employment

We will provide the following detail if reported:

• payment type code  
  • J – joint petroleum development area
  • F – foreign employment income
• lump sum information.

Government payments

We will provide information within a couple of days of receiving it from:

• Centrelink – Services Australia
• Department of Veterans’ Affairs (DVA)
• Department of Education (DE) and Department of Employment and Workplace Relations (DEWR).

This information consists of:

• taxable payments, including pensions and allowances
• tax-free government pensions.

The information provided includes details for:

• item 1 – salary or wages
• item 5 – Australian Government allowances and payments
• item 6 – Australian Government pensions and allowances
• item 24 – other income
• item IT3 – tax-free government pensions
• remote area allowance paid (information for zone tax offset calculations).

Informative messaging will display where payments have been reported for the following payment types:

• Parental leave pay (PPL)
• Dad and partner pay (DAP).

The JobSeeker Payment (JSP) commenced from 20 March 2020. Newstart Allowance recipients and some Wife Pension recipients were transitioned onto it. Sickness Allowance recipients were transitioned onto JSP from 20 September 2020.

High-certainty government payment data

Our pre-fill service now provides greater certainty for your government payment data. When you access your client's pre-fill information, you'll see an indicator when the payment record is high-certainty data. This indicator will appear in both the Online services for agents pre-filling report and the PLS pre-fill service.

From Tax Time 2024, a certainty indicator will be pre-filled for government allowance and pension payment types that are to be reported at Items 5 or 6 in their tax return.

In PLS, if you want to change the government allowance or pension data, or the tax withheld being reported at items 5 or 6, where a high-certainty indicator is present, you'll need to provide a reason for the change. If the reasons we provide don't apply to your client’s situation, select ‘Other’ and provide details.

Valid reasons you can choose from are:

• Unknown amount = This amount doesn’t belong to me
• Repaid amount = Incorrect amount reported – part or full amount repaid
• Payment summary = Incorrect amount reported – payment summary has different amounts
• Other = Other (Specify why).

These high-certainty indicators won't be included on government data records for clients or situations where we know there's a likely reason for exclusion, such as a client who has a record of bankruptcy. In these situations, you can still alter the government benefit data without providing a reason.

ATO interest

We will provide interest amounts from all client accounts held by individual taxpayers in our integrated core processing system including income tax, fringe benefits tax and integrated client account (ICA).

Assessable interest amounts we pay will display at item 10L – Gross interest, and will include:

• interest on early payments (IEP)
• interest on overpayments (IOO)
• delayed refund interest (DRI).

The total net ATO interest amount at either item 24X or D10N as follows:

• A total net assessable interest income amount will display at item 24X Other income – Category 2 (ATO interest), and will include remitted or reimbursed  
  • general interest charge (GIC)
  • shortfall interest charge (SIC)
  • late payment interest (LPI).
• A total net deductible interest expense amount will display at item D10N Cost of managing tax affairs – Interest charged by the ATO, and will include imposed  
  • GIC
  • SIC
  • LPI.

From 1 July 2015, we introduced a new way of capturing and reporting pre-fill information for ATO interest. If you choose not to rely on our pre-fill information you will need to manually calculate the interest amounts using your client's statement of account. For help, refer to Calculate and report ATO interest.

ATO interest – recurring data issues

In some circumstances, we may not provide pre-fill data but will display a message that the client has interest. In this case, you will need to manually calculate the deductions or income amounts, using either reporting method.

In addition, pre-fill reports may not capture your clients' specific circumstances and you may need to adjust the interest amounts reported.

From 2019 a message will display with a link to Recurring data issues – calculating ATO interest to provide information on when adjustments may need to be made for:

• recoupments of interest charged
• change in residency status
• movement of transactions across the ICA.

Interest income

Information reported to us by financial institutions and private companies is available for pre-filling at item 10 – Gross interest.

Information is generally available within a couple of days of being reported and consists of:

• interest-bearing accounts, including savings accounts, term deposits and fixed interest securities
• interest distributed by private companies
• individual sole and joint accounts – for example  
  • husband and wife joint accounts will be displayed
  • business partnership, trust, and superannuation accounts will not be displayed
• a message displayed where all interest income may not have been reported in the previous year.

Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

There may be instances where the interest from children's bank accounts is pre-filled for the parent.

You may also notice an amount of investment income that belongs to a linked non-individual, such as a superannuation or trust fund.

High-certainty interest data

Our pre-fill service now provides greater certainty for your client’s bank interest. When you access your client's pre-fill information, you'll see an indicator when the interest record is high-certainty data. This indicator will appear in both the Online services for agents pre-filling report and the PLS pre-fill service.

From Tax Time 2024, a certainty indicator will be pre-filled for Interest and Term deposit data for single and joint account holders.

In PLS, if you want to change any bank interest pre-fill information where there is a high-certainty indicator, you'll need to provide a reason for the change. If the reasons we provide don't apply to your client’s situation, select ‘Other’ and provide details.

Valid reasons you can choose from are:

• Child account = Child or minor's account
• Foreign resident = Foreign resident
• Joint account equal = Joint account with equal share
• Joint account unequal = Joint account with unequal share
• Unknown amount = This amount doesn't belong to me
• Duplicate amount = This amount is duplicated
• Previously declared = Interest was declared in another income year
• Incorrect amount = Incorrect amount reported by bank/financial institution
• Family law agreement = Family law agreement
• Other = Other (Specify why).

The high-certainty indicators won't be included on bank interest records for clients or situations where we know there's a likely reason for exclusion, such as a client who has a record of bankruptcy. In these situations, you can still alter the interest income without providing a reason.

For more information see:

• Recurring data issues – interest from non-formal trust accounts
• Recurring data issues – non-individual investment income

Dividend and interest schedule

Dividend and interest information reported by companies through the company tax return is available for pre-filling at item 10 – Gross interest and item 11 – Dividends.

Information is generally available within a couple of days of being reported.

Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

Dividend income

Information reported to us by share registries, private companies and most listed public corporations is available for pre-filling at item 11 – Dividends.

Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

Information is generally available within a couple of days of being reported, and consists of:

• investment accounts that are issuer or Clearing House Electronic Subregister System (CHESS) sponsored
• dividends paid by private companies
• individual sole and joint accounts – for example  
  • husband and wife joint accounts will be displayed
  • business partnership, trust, and superannuation accounts will not be displayed
• listed investment company capital gain deduction (shown at item D8)
• a message displayed where all dividend income may not have been reported in the previous year.

Employee share schemes

We will provide details of your client's employee share scheme (ESS) interests as reported by employers and other payers on the ESS annual report.

From 2018, new and amended ESS data reported for 2015 and prior years will not be updated in pre-fill. New and amended ESS data reported for 2016 and later years will continue to be updated in pre-fill.

From 1 July 2022 cessation of employment is no longer a deferred taxing point.

Information is generally available within a couple of days of being reported and consists of:

• employer's name and Australian business number (ABN)
• shareholder registration number (SRN) or holder identification number (HIN)
• plan reference number
• discount from taxed upfront schemes – eligible for reduction (12D)
• discount from taxed upfront schemes – not eligible for reduction (12E)
• discount from deferral schemes (12F)
• TFN amounts withheld from discounts (12C).

A message will display when amounts either:

• have been adjusted to exclude foreign service period
• have not been adjusted to exclude foreign service period.

Managed funds distributions

Managed investment funds and attribution managed investment trusts (AMIT) will provide income details as reported in the Annual investment income report (AIIR).

Information is generally available within a couple of days of being reported and consists of:

• item 13 – partnerships and trusts
• item 18 – capital gains
• item 19 – foreign entities
• item 20 – foreign source income and foreign assets or property.

You will be able to view details of:

• a list of managed fund accounts
• sole and joint investments (as an individual) – for example husband and wife joint investments will be displayed.

Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

If the pre-filled information doesn't match your client's distribution statement, use the information the fund manager provided to your client. Contact the managed fund if you have any questions.

For more information see Recurring data issues – managed fund data reporting discrepancies.

Partnership distributions

Statement of distribution information reported by partnerships through the partnership tax return will be available for pre-filling in the partner’s individual tax return.

Information will generally be available within a couple of days of it being reported and consists of:

• item 13 – partnerships and trusts
• item 20 – foreign source income and foreign assets or property
• item T9 – other refundable tax offsets (share of exploration credits)
• item IT5 – net financial investment loss
• item IT6 – net rental property loss.

You will be able to view details of partnerships.

If the pre-filled information doesn't match your client's statement of distributions, use the information the partnership provided to your client – contact the partner who notices are sent to if you have any questions.

Foreign source investment income

Foreign source investment income reported to us by financial institutions and private companies will be available for pre-filling at item 20 – Foreign source income and foreign assets or property.

Information will generally be available within a couple of days of it being reported.

Apportioned amounts are calculated according to the number of investment owners reported by the financial institution.

Informative messaging will display where foreign income from foreign sources have been reported.

Cryptocurrency disposal

Informative messaging will display where individual taxpayers who may have disposed of cryptocurrency asset during the financial year.

Work-related car expenses

Informative messaging will display where an individual taxpayer has a novated lease during the financial year.

Share and unit disposals

Details of share disposals are provided to remind taxpayers about possible capital gains tax events and will contain the:

• issuer name or name of investment
• investment code
• HIN or SRN
• date of disposal
• number of shares or units sold
• number of investors
• capital proceeds (where available)
• original (O) or amended (A) data indicator.

The following types of transactions will be included:

• PRF – preference shares
• ORD – ordinary shares
• CDI – CHESS – depository interest transactions
• share buybacks – messaging where your client participated in a share buyback that may have resulted in a capital gains tax event.

Where more data exists, a message will be displayed with instructions on how to access the additional information in Online services for agents.

Property transfers

Details of property transfers are provided to remind taxpayers about possible capital gains tax events and will contain:

• messaging where your client may have transferred a property resulting in a capital gains tax event
• property address
• contract date
• settlement date
• sale price.

We can display a maximum of 5 property transfers only.

Informative messaging will display where individual taxpayers who may have disposed of an eligible affordable housing dwelling used to provide low cost affordable rental housing.

Business transactions

Data about payments received through an electronic payment system will be pre-filled from 2019 as information only. Electronic payment systems can include BPAY®, PayPal, credit card facilities and others.

Data displayed will include:

• provider name
• net annual payments
• transaction currency
• more data exists indicator (maximum of 25 records can be displayed).

Taxable payments

We will pre-fill payment and grant information reported to us in the Taxable payments annual report by:

• businesses in the building and construction industry
• government entities
• cleaners and couriers services from 2019
• road freight services, security, investigation, surveillance or IT services from 2020.

Contractor payments

Contractor payment information reported to us in the Taxable payments annual report (TPAR) will be pre-filled.

Where a contractor has received payments for services from multiple businesses or government entities (or both), the information will be available as reports are received and processed. It may take some time for all this information to be reported.

Only high-quality data will be pre-filled, but all data may be used for compliance purposes at a later time. Amounts invoiced but not actually paid to the contractor in the financial year are not included in this year's information. Contractors should check their own records to ensure all income is included in their tax returns.

The contractor payment information will not be mapped to a specific label – it will be provided in a summary.

As with other pre-filled items, information will only be available for individual contractors – it will not be available for contractors that operate as companies, trusts or partnerships.

The contractor payment information will include:

• payer name
• payer ABN
• date available for pre-filling
• type – (original or amended)
• gross amount paid
• GST
• tax withheld.

Note:

• the gross amount includes GST, if it has been charged
• amounts invoiced but not actually paid in the financial year, are not included.

Government grants

Government grant information reported to us in the Taxable payments annual report (TPAR) will be pre-filled.

Government grant information will not be mapped to a specific label – it will be provided in a summary. Consider the nature of the grant to determine if it should be included as income in your client's tax return.

Certain government grants are potentially treated as non-assessable, non-exempt income for the grant recipient. Informative messaging will display where a government grant has been reported as potentially non-assessable, non-exempt income. Refer to Non-assessable non-exempt government grants.

Government grant information will include:

• payer name
• payer ABN
• name of grant or grant program
• date of grant payment
• gross amount paid
• GST
• date available for pre-filling
• type (original or amended).

Note:

• gross amount paid includes GST, if it has been charged
• report may not include all government grants paid
• nature of the grant must be considered before including it in the tax return.

For more information see Payments government entities need to report in their TPAR.

Net farm management deposits or repayments

Information is reported by financial institutions and will include:

• company name
• investment reference number
• account name
• details of deposits, repayments, transfers in and transfers out
• interest offset account
• date available for pre-filling
• amount of closing balance.

If the pre-fill data provided do not match your client’s records, you should use the information provided by the client.

Tax offsets

A reminder message will be displayed when your client may be eligible for item T1 –seniors and pensioners tax offset (SAPTO) because they either:

• were in receipt of a qualifying Australian Government pension or allowance (declared at label 6 in the tax return)
• were not in receipt of an Australian Government pension or allowance (declared at label 6 in the income tax return) however they both  
  • satisfy the age requirement for the Centrelink age pension, as at 30 June of the current financial year
  • were eligible for an Australian Government age pension.

The following items will be displayed:

• Australian superannuation income stream – item T2
• remote area allowance (used in zone offset calculations at T4)
• early stage venture capital limited partnership – current year tax offset for managed funds at item T7K
• early stage venture capital limited partnership (ESVCLP) – tax offset amount carried forward from previous year at item T7M
• early stage investor – current year tax offset for managed funds at item T8L
• early stage investor – tax offset amount carried forward from previous year at item T8O
• the total exploration credits reported by private companies and managed funds will be displayed at item T9.

Medicare levy surcharge (MLS)

We will provide details reported to us by health funds to help you confirm that your client held an adequate level of private patient health insurance.

Information will be processed using our enterprise systems and will be updated throughout the week, for the current financial year and the previous financial year only. No updates will occur on weekends.

Information will include:

• health insurer ID and name
• membership number
• start and end date of the policy.

From 2020 a message will display with a link to Medicare levy surcharge (MLS) information. MLS is to be determined by the agent completing the return. In respect of whether the client has private patient hospital cover or not for the full year, the tax agent will need to calculate the number of days based on the MLS start and end dates provided. They will first need to check if the client's dependants, including their spouse (if any), also had an appropriate level of private patient hospital cover for the income year.

If private health insurance policy details have pre-filled, but there is no MLS information pre-filled, it means there was no private patient hospital cover for that policy, for that year, from that fund. The client may have had ancillary cover only. If there are start and end dates within the relevant financial year, then the policy provided private patient hospital cover between (inclusive) the dates specified.

If the client has private health insurance (PHI) and the MLS details or PHI policy details (or both) and are not yet available when you request the pre-fill information, you will need to use the details provided in the private health insurance statement from your client's fund or funds.

From 2019, health insurers are not required to send private health insurance statemnts to clients, unless requested. You will need to contact the health fund for a statement.

Private health insurance (PHI) policy details

From 2019, health insurers are no longer required to send a private health insurance statement to their clients, unless their client requests one.

Information will be processed using our enterprise systems and will be updated throughout the week, for the current financial year and the previous financial year only. No updates will occur on weekends.

All rebate percentages are adjusted annually on 1 April.

This means your client's rebate percentage for premiums paid before 1 April will be different to the rebate percentage for premiums paid on or after 1 April. The benefit codes distinguish which period the data relates to.

Information will include:

• health insurer ID and name
• membership number
• premiums eligible for Australian Government rebate
• Australian Government rebate received
• benefit code
• a message and link to more information about private health insurance statement availability.

For more information see Private health insurance rebate.

Early stage innovation company

The following data will be displayed:

• company name
• share issue date
• amount paid.

We can display a maximum of 20 share disposals only.

Income test related items

We will display the following data as reported on payment summaries:

• total reportable fringe benefits amounts – item IT1
• reportable employer superannuation contributions – item IT2
• tax-free government pensions – item IT3.

Ensure compulsory super amounts are not included.

For more information see Recurring data issues – reportable employer super contributions on payment summaries or income statements.

ATO data

This section includes amounts to help you estimate your client's refund or debt.

Help and other income-contingent loans debts

Information will be displayed for repayable amounts of income- contingent loans for:

• Higher Education Loan Program (HELP)
• Vocational Education and Training student loan (VSL) – separated from HELP from 2020
• Student Financial Supplement Scheme (SFSS)
• Trade Support Loan (TSL) - Trade Support Loan is being renamed to Australian Apprenticeship Support Loan (AASL) on 1 January 2024. The change will be fully implemented by 1 January 2025
• Student Start-up Loan (SSL)
• ABSTUDY Student Start-up Loan (ABSTUDY SSL).

The repayable balance provided by pre-filling may be different to your client's account balance. The repayable balance does not include new debts until they become repayable. There is a lead time between when the debt is incurred and when it becomes repayable.

Indexation is applied to repayable amounts each year on 1 June.

For 2024, the pre-fill amount displayed includes the repayable balance at 1 June 2022, less any repayments made after that date.

Where the pre-fill request is made between:

• 1 January and 31 May of the current year – the repayable balance will only include debts incurred up to (but not including) 1 January of the previous calendar year
• 1 June and 31 December of the current year – the repayable balance will only include debts incurred up to (but not including) 1 January of the current calendar year.

Prior year amounts

If the pre-fill request is for an outstanding prior year return, the repayable amount is shown as at the date the pre-fill request is made. This means if a pre-fill request is made for a prior year return, the current repayable loan balance is shown and will be the repayable amount regardless of the income year of the return.

PAYG instalments

The total amount displayed represents the calculated liability regardless of payment.

Accumulative low-rate cap

Information will include:

• accumulative low-rate cap amount
• year
• low-rate cap used
• messaging where client has exceeded the low-rate cap.

Income averaging for primary producers and special professionals

We will display the following amounts for:

• primary producers – basic taxable income amounts by year
• special professionals – taxable professional income amounts by year
• message to manually calculate average taxable professional income for foreign residents.

Overdue income tax returns

An overdue income tax returns advisory message will display the year-specific outstanding tax returns in the 3 years immediately prior.

Personal superannuation contribution deductions

Information will include:

• total superannuation contributions claimed on notice of intent (NOI)
• provider name
• provider ABN
• member account number
• indication of fund NOI receipt and acknowledgement.

Informative messaging will display on work test requirements for taxpayers claiming the PSCD who are between 67 and 75 years old

First home super saver scheme (FHSS)

Information will include:

• total assessable FHSS released amounts – item 24R
• total tax withheld - assessable FHSS released amounts – item 24S.

Prior-year tax return details

This data is provided by our systems from the previous year's tax return:

• occupation description and code (not available in PLS)
• sources of supplementary income reported (not available in PLS)
• rental property address and date first earned income
• net capital losses carried forward to later income years
• business income and expenses – closing stock  
  • total closing stock amount
  • subtotals for primary and non-primary production amounts (not available in PLS)
  • valuation method type – C cost, M market selling value or R replacement value (not available in PLS)
• deductions reported (not available in PLS)  
  • includes a message where work-related expenses were high compared to clients in the same occupation with similar income (available in PLS)
  • cost of managing tax affairs amount will display as split components D10N, D10L and D10M
• dependents  
  • number of dependent children and students for Medicare (M1)
  • number of dependent children for Income test IT8 – (available in PLS)
• spouse details – name and date of birth (not available in PLS).

A message refers to Online services for agents, lodgment history, to view all labels completed in your client's prior year income tax return.

Current data issues

Check for current data issue with pre-filing data.

Resolving discrepancies

Discrepancies between the information sent to your clients and the information reported to us for pre-filling need to be resolved with the data provider before you lodge your client's return.

If you are unable to resolve the discrepancy or have notification that an income or account does not belong to your client, we prefer you to contact us online using Practice mail in Online services for agents. Select:

• new Mail message
• topic Income tax
• subject Pre-filled tax return data incorrect.