SMSF Annual Return Errors
Refer to the ATO website for more information on PLS errors.
|
Error Code |
Short Description |
Long Description |
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CMN.ATO.SMSFAR.236267 |
Invalid context. The no. of Reporting party Instant:Closing:Year0, plus contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436306 |
Invalid context. The no. of Reporting party:Closing:Year0, plus contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436012 |
Current postal address of the SMSF must be present |
There must be one instance of the current postal address of the self-managed superannuation fund. This address must be an Australian address submitted with a Currency Code 'C' and a Usage of 'POS'. Line 1, Suburb/Town/City, State/Territory and Postcode must be present |
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CMN.ATO.SMSFAR.436014 |
Fund auditor's name must be present |
There must be one instance of the current legal Name of the Fund auditor. |
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CMN.ATO.SMSFAR.436021 |
Audit date incorrect. |
Audit date must not be prior to year of return or after date of lodgement. |
|
CMN.ATO.SMSFAR.436024 |
Fund benefit structure code must be A or D |
Fund benefit structure code must be 'A' - Accumulation fund, or 'D' - Defined benefit fund. |
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CMN.ATO.SMSFAR.436030 |
An answer to 'Have all lodgment and payment obligations been met?' must be present |
If the answer to the question 'Was the fund wound up during the income year' is 'yes' (true), then an answer to the question 'Have all lodgment and payment obligations been met?' must be present |
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CMN.ATO.SMSFAR.436036 |
An answer to 'Did the CGT event relate to an FMIS...' must be present |
If the answer to the question 'Did you have a CGT event during the year' is 'yes' (true), then an answer to the question 'Did the CGT event relate to an FMIS...' must be present |
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CMN.ATO.SMSFAR.436037 |
An answer to the question 'Did the CGT event relate to an FMIS...' must NOT be present |
If the answer to the question 'Did you have a CGT event during the year' is 'no' (false), then an answer to the question 'Did the CGT event relate to an FMIS...' must NOT be present |
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CMN.ATO.SMSFAR.436045 |
Gross foreign income must be present |
If an amount greater than zero is present at 'Credit: foreign income tax offsets', then there must be an amount at'Gross foreign income' |
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CMN.ATO.SMSFAR.436050 |
Number of transfers must be an integer between 0 and 999 (inclusive) |
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CMN.ATO.SMSFAR.436061 |
Gross distribution from trusts' amount must be present |
If 'Gross distribution from trusts - action code' is present, then a 'Gross distribution from trusts' amount must be present |
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CMN.ATO.SMSFAR.436064 |
Gross distribution from trusts - action code must be present |
If a 'Gross distribution from trusts' amount is present, then a 'Gross distribution from trusts - action code' must be present |
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CMN.ATO.SMSFAR.436065 |
Trusts action code must be 'D', 'F', 'H', 'S', 'T', 'I', 'M', 'U', 'P' or 'Q' |
Trust action codes are: D - Deceased estate, F - Fixed trust - other than a fixed unit trust or public unit trust described in U, P or Q, |
|
CMN.ATO.SMSFAR.436066 |
Assessable employer contributions must be present |
If a Member information statement contains an 'Employer contribution' amount greater than zero, an 'Inward rollover amounts' greater than zero and the 'Member's TFN' is present, then there must be an 'Assessable employer contributions' amount in the Income section of the return |
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CMN.ATO.SMSFAR.436069 |
The 'No TFN quoted contributions' amount must be present |
If a Member information statement contains an 'Employer contribution' amount greater than zero and the 'Member's TFN' is blank, then there must be a 'No TFN quoted contributions' amount in the Income section of the return |
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CMN.ATO.SMSFAR.436073 |
Gross distribution or 'Other income' must be present |
If there is an amount greater than zero at 'Credit: foreign resident withholding', then there must be an amount at 'Gross distributions from partnerships', 'Gross distributions from trusts' or 'Other income' |
|
CMN.ATO.SMSFAR.436083 |
Exempt current pension income must not be greater than total assessable income |
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CMN.ATO.SMSFAR.436084 |
Exempt current pension income must not equal total assessable income if deductions are present |
Exempt current pension income must not be equal to Total assessable income if any Deduction amount is present |
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CMN.ATO.SMSFAR.436102 |
Other deductions code must be A, B, C, E, F, I, N, O, R or T |
Other deductions codes are: 'A' - Deductible balancing adjustment, 'B' - Contribution that is a fringe benefit, 'C' - Exclusion of personal contributions, 'E' - Environment protection expenditure, 'F' - Foreign exchange losses, 'I' - Listed investment company capital gain amount, 'N' - Deduction relating to foreign non-assessable non-exempt income, 'O' - Other deductions not listed, 'R' - Return of contribution by non-complying funds, 'T' - TOFA losses or deductible TOFA balancing adjustment |
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CMN.ATO.SMSFAR.436105 |
Taxable income/loss must equal the sum of income amounts minus all deductions |
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CMN.ATO.SMSFAR.436108 |
Gross tax must be not be less than 45% of taxable income |
If the fund is not an Australian superannuation fund and the 'Taxable income/loss' amount is greater than zero, then the Gross tax amount must not be less than 45% of the Taxable income/loss amount |
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CMN.ATO.SMSFAR.436124 |
Supervisory levy must equal $180 |
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CMN.ATO.SMSFAR.436125 |
Total amount of due or refundable must equal tax and charges minus credits |
The 'Total amount due or refundable' amount must equal 'Gross tax' plus 'Section 102AAM interest charge' plus 'Supervisory levy', minus Rebates and offsets, Eligible credits, and 'PAYG instalments raised' |
|
CMN.ATO.SMSFAR.436133 |
Date of death must be less than or equal to today's date |
The date entered is a future date, date of death cannot be in the future. |
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CMN.ATO.SMSFAR.436153 |
The sum of all Australian and overseas assets amounts must equal the sum of all liabilities amounts |
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CMN.ATO.SMSFAR.436155 |
If the fund was wound up, closing account balances must be zero |
If the answer to the question 'Was the fund wound up during the income year' is 'yes' (true), then the 'Total member closing account balances' amount must not be greater than zero |
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CMN.ATO.SMSFAR.436156 |
Total member closing account balances must equal the sum of all members' closing balances |
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CMN.ATO.SMSFAR.436161 |
Loan, lease to or invest in related parties amount must be present |
If the answer to the question 'Did the SMSF loan, lease to or invest in related parties' is 'yes' (true), then the amount of the loan, lease or investment must be present |
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CMN.ATO.SMSFAR.436162 |
Loan, lease to or invest in related parties amount must not be greater than total assets |
The amount at 'Loan, lease to or invest in related parties' must not be greater than the sum of all Australian and overseas assets amounts |
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CMN.ATO.SMSFAR.436166 |
Investment in related party amount must be present |
If the answer to the question 'Did the SMSF hold an investment in a related party...' is 'yes' (true), then the amount of the investment must be present |
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CMN.ATO.SMSFAR.436167 |
Investment in related parties amount must not be greater than total assets |
The amount of 'investment in related parties must not be greater than the sum of all Australian and overseas assets amounts |
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CMN.ATO.SMSFAR.436170 |
Assets acquired amount must be present |
If the answer to the question 'Did the SMSF acquire any assets from related parties' is 'yes' (true), then an amount representing the value of the assets must be present |
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CMN.ATO.SMSFAR.436171 |
Assets acquired amount must not be greater than total assets |
The amount of assets acquired from related parties must not be greater than the sum of all Australian and overseas assets amounts |
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CMN.ATO.SMSFAR.436175 |
In specie contributions amount must be present |
If the answer to the question 'Did the SMSF receive in specie contributions during the year' is 'yes' (true), then the amount of the contributions must be present |
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CMN.ATO.SMSFAR.436176 |
In specie contributions must not be greater than total assets |
If all members have an amount at 'Allocated earnings or losses' greater than zero, then the amount of 'in specie contributions' must not be greater than the sum of all Australian and overseas assets |
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CMN.ATO.SMSFAR.436193 |
Specified income year for FTE or IEE must be 2011 or later |
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CMN.ATO.SMSFAR.436199 |
The name of the Preferred trustee or director contact must be present |
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CMN.ATO.SMSFAR.436202 |
The name of the intermediary contact must be present |
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CMN.ATO.SMSFAR.436204 |
The phone number of the intermediary must be present |
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CMN.ATO.SMSFAR.436205 |
Member number must be unique |
Each instance of a Member number that is allocated to Member information must be unique. The same number must not be used for more than one member. |
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CMN.ATO.SMSFAR.436206 |
Member numbers must be in sequence |
The Member number allocated to each Member information statement must be in sequence. The first numberbeing1, the next 2 and so on. |
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CMN.ATO.SMSFAR.436207 |
Member number must be present for each member |
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CMN.ATO.SMSFAR.436208 |
There must be Members Information for at least one member if the fund is not wound up |
If the fund has not been wound up during the income year then there must be the Members information for at least one member |
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CMN.ATO.SMSFAR.436209 |
The number of Member information statements must not exceed 6 |
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CMN.ATO.SMSFAR.436210 |
The name of the member must be present in the member information statement |
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CMN.ATO.SMSFAR.436211 |
A member must not be reported more than once |
A member statement must not contain the same member as another member statement, where a same member is one with the same First given name, Family name, TFN and Date of birth |
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CMN.ATO.SMSFAR.436212 |
Member TFN must not be the same as the Fund TFN |
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CMN.ATO.SMSFAR.436213 |
Member TFN must not be reported more than once. |
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CMN.ATO.SMSFAR.436214 |
Member TFN must not have less than 9 characters |
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CMN.ATO.SMSFAR.436215 |
In each Member information statement the member's date of birth or the member's TFN must be present |
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CMN.ATO.SMSFAR.436216 |
Member's Date of birth must not be later than Date of death |
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CMN.ATO.SMSFAR.436230 |
Member's Total contributions must equal the sum of the member's contribution amounts |
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CMN.ATO.SMSFAR.436235 |
Benefit payments amount must be present if code is present |
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CMN.ATO.SMSFAR.436237 |
Benefit payments code must be present if an amount is present |
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CMN.ATO.SMSFAR.436238 |
Benefit payments code must be 'C', 'L', 'P' or 'T' |
Benefit payments code must be 'L' - where the benefit payment is in the form of a lump sum, 'P' - where the benefit payment is in the form of a pension, 'T' - where the benefit payment is a transition to retirement pension, and 'C' - where the benefit payment is a combination of lump sum and pension. |
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CMN.ATO.SMSFAR.436239 |
Members' Closing account balance must not be less than net contributions |
A Member's 'Closing account balance' amount must not be less than the sum of 'Total contributions', plus 'Allocated earnings or losses', plus 'Inward rollover amounts'; minus 'Outward rollover amounts', minus 'Benefit payments' |
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CMN.ATO.SMSFAR.436254 |
Professional body Membership number of Fund auditor must be supplied |
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CMN.ATO.SMSFAR.436255 |
ReportPartyType dimension segment must be 'ReportingParty', 'Intermediary' or 'Auditor' |
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CMN.ATO.SMSFAR.436257 |
Invalid context. Relative Period Duration dimension segment must be 'Y0Plus' |
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CMN.ATO.SMSFAR.436258 |
Invalid context. Opening Closing Balance dimension segment must be 'Closing' |
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CMN.ATO.SMSFAR.436259 |
Invalid context. The number of Auditor contexts must equal 1 |
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CMN.ATO.SMSFAR.436263 |
Invalid context. The number of Reporting party Instant: Closing: Aust contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436264 |
Invalid context. The number of Reporting party Instant: Closing: Foreign contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436265 |
Invalid context. The number of Reporting Party: Closing contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436268 |
The entity identifier scheme for the Fund Auditor Membership number must be present |
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CMN.ATO.SMSFAR.436272 |
Date of birth must not be a future date |
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CMN.ATO.SMSFAR.436273 |
Date of birth must not be more than 120 years in the past |
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CMN.ATO.SMSFAR.436274 |
Name of self-managed superannuation fund must be present |
There must be one instance of the current Name of the SMSF. This name must be submitted with a Currency Code 'C' and a Type of 'MN' |
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CMN.ATO.SMSFAR.436281 |
A single auditor telephone number is required. |
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CMN.ATO.SMSFAR.436282 |
A single auditor address is mandatory |
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CMN.ATO.SMSFAR.436283 |
Auditor address must be in Australia |
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CMN.ATO.SMSFAR.436287 |
A single trustee or director telephone number is required. |
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CMN.ATO.SMSFAR.436288 |
If there is an intermediary, there must be a single declaration by them. |
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CMN.ATO.SMSFAR.436289 |
Answer to 'Have all lodgment and payment obligations been met?' must not be 'yes' (true) |
If the answer to the question 'Have all lodgment and payment obligations been met?' is 'yes' (true), then the answer to the question ''Was the fund wound up during the income year' must be 'yes' (true)'. |
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CMN.ATO.SMSFAR.436290 |
Net capital gain must not be zero or blank |
If the answer to the question 'Did you have a CGT event during the year' is 'yes' (true), then there must be a Net capital gain amount (other than zero) |
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CMN.ATO.SMSFAR.436291 |
Member's family name must be the real name of the member |
Member's family name must not contain superannuation or investment related terms |
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CMN.ATO.SMSFAR.436292 |
Member's family name must not contain any numeric characters |
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CMN.ATO.SMSFAR.436293 |
Member's given name must be the real name of the member |
Member's given name must not contain superannuation or investment related terms |
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CMN.ATO.SMSFAR.436294 |
Individual name Type code, Currency code and Usage code must be present and correct |
Each person name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error |
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CMN.ATO.SMSFAR.436295 |
Invalid context. TFN must be present in the context |
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CMN.ATO.SMSFAR.436296 |
Individual name Type code, Currency code and Usage code must be present and correct |
Each person name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error |
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CMN.ATO.SMSFAR.436297 |
Member name Type code, Currency code and Usage code must be present and correct |
Each member name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Identifier'. Please contact your software vendor in order to rectify this error |
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CMN.ATO.SMSFAR.436298 |
Member's given name must not contain any numeric characters |
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CMN.ATO.SMSFAR.436299 |
Member's other given name must be the real name of the member |
Member's other given name must not contain superannuation or investment related terms |
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CMN.ATO.SMSFAR.436300 |
Account name must begin with an alpha character in the range 'A to Z' or 'a to z' |
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CMN.ATO.SMSFAR.436301 |
The amount at the NO-TFN quoted contributions tax field is incorrect |
A 'yes' response has been given to the Australian superannuation fund question, however, the No-TFN quoted contributions amount is greater than zero and No-TFN quoted contributions tax is not equal to No-TFN quoted contributions amount multiplied by 0.015 or 0.315. |
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CMN.ATO.SMSFAR.436302 |
The amount at the NO-TFN quoted contributions tax field is incorrect |
A 'no' response has been given to the Australian superannuation fund question, however, the No-TFN quoted contributions tax amount is not equal to No-TFN quoted contributions amount multiplied by 0.015 |
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CMN.ATO.SMSFAR.436305 |
Member's other given name must not contain any numeric characters |
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CMN.ATO.SMSFAR.436307 |
Period start date must be prior to period end date |
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CMN.ATO.SMSFAR.436318 |
Gross tax calculation incorrect |
Gross Tax must be equal to Tax on taxable income plus Tax on no-TFN quoted contributions |
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CMN.ATO.SMSFAR.436319 |
The sum of Non-refundable non-carry forward tax offsets is incorrect. |
Non-refundable non-carry forward tax offsets must equal the sum of Foreign income tax offset plus Rebates and tax offsets |
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CMN.ATO.SMSFAR.436320 |
Subtotal must equal Gross Tax less Foreign income tax offset less rebates and tax offsets |
Where "foreign income tax offset" plus "rebates and tax offsets" is less than "Gross Tax", "subtotal" must equal "Gross Tax" less "foreign income tax offset" less "rebates and tax offsets" |
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CMN.ATO.SMSFAR.436321 |
Subtotal must equal zero |
Where "Non-refundable non-carry forward tax offsets" is greater than or equal to "Gross Tax", "Subtotal" must equal zero |
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CMN.ATO.SMSFAR.436322 |
The sum of Refundable tax offsets is incorrect. |
Refundable tax offsets must equal the sum of Complying fund's franking credits tax offset plus No-TFN tax offset plus National rental affordability tax offset. |
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CMN.ATO.SMSFAR.436323 |
Where Subtotal equals zero, Tax payable must also equal zero |
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CMN.ATO.SMSFAR.436324 |
Tax Payable must equal subtotal less refundable tax offsets |
Where Refundable tax offsets is less than Subtotal, Tax payable must equal Subtotal less Refundable tax offsets |
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CMN.ATO.SMSFAR.436325 |
Tax payable amount must equal zero. |
If Refundable tax offsets amount is greater than or equal to Subtotal then Tax payable amount must equal zero. |
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CMN.ATO.SMSFAR.436326 |
Remainder of refundable tax offsets amount incorrect. |
If Refundable tax offsets amount is greater than or equal to Subtotal, then any excess of refundable tax offsets over Subtotal amount must be transferred to Remainder of refundable tax offsets. |
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CMN.ATO.SMSFAR.436327 |
Amount Due or Refundable is incorrect |
The 'Amount due or refundable' amount must equal 'Gross tax' plus 'Section 102AAM interest charge' plus 'Supervisory levy', minus Rebates and offsets, Eligible credits, and minus 'PAYG instalments raised' |
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CMN.ATO.SMSFAR.436328 |
The amount at the Tax on no -TFN quoted contributions is incorrect |
A 'true' response has been given to the Australian superannuation fund question however the No-TFN quoted contributions amount is greater than zero and Tax on no-TFN quoted contributions is not equal to No-TFN quoted contributions amount multiplied by 0.015 or 0.315 |
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CMN.ATO.SMSFAR.436329 |
The amount at the Tax on no -TFN quoted contributions is incorrect |
A 'false' response has been given to the Australian superannuation fund question however the Tax on no-TFN quoted contributions amount is not equal to No-TFN quoted contributions amount multiplied by 0.015 |
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CMN.ATO.SMSFAR.436330 |
Credit for interest on early payments amount must not be less than 50 cents |
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CMN.ATO.SMSFAR.436331 |
Credit for tax withheld - foreign resident withholding amount doesn't match the total amount on the schedule |
The 'Credit for tax withheld - foreign resident withholding' amount on the main form must not be less than the sum of all 'Foreign resident withholding' amounts on the Payment Summary schedule |
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CMN.ATO.SMSFAR.436332 |
Gross payments subject to foreign resident withholding amount required |
If there is an amount greater than zero at 'Credit for tax withheld - foreign resident withholding', then there must be an amount at 'Gross distributions from partnerships', 'Gross distributions from trusts' or 'Other income' |
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CMN.ATO.SMSFAR.436333 |
Credit for tax withheld - where ABN or TFN not quoted must be present |
If 'Gross payments where ABN not quoted' is greater than zero, then 'Credit for tax withheld - where TFN or ABN not quoted' must be present |
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CMN.ATO.SMSFAR.436334 |
Tax withheld amount must not be less than the sum of amounts present in the schedule |
The 'Credit for tax withheld - where TFN or ABN not quoted' amount must equal the sum of the Tax withheld amounts on the Payment Summary schedule |
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CMN.ATO.SMSFAR.436335 |
Gross foreign income must be present |
If an amount greater than zero is present at 'Foreign income tax offsets', then there must be an amount at'Gross foreign income' |
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CMN.ATO.SMSFAR.436336 |
Fund Auditor Membership Number or the SMSF Auditor Number must be present |
The entity identifier scheme for the Fund Auditor Membership Number or the SMSF Auditor Number must be present |
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CMN.ATO.SMSFAR.436337 |
SAN is invalid |
SMSF Auditor Number must pass the SAN algorithm |
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CMN.ATO.SMSFAR.436338 |
Auditor's Professional body and membership number or SMSF Auditor Number must provided |
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CMN.ATO.SMSFAR.436345 |
Exempt current pension income equal to gross income and other deduction labels are greater than 0. |
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CMN.ATO.SMSFAR.436346 |
Exempt current pension income cannot be greater than gross income |
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CMN.ATO.SMSFAR.436347 |
The 'No-TFN quoted contributions' amount must be present |
If a Member information statement contains an 'Employer contribution' amount greater than zero and the 'Member's TFN' is blank, then there must be a 'No-TFN quoted contributions' amount in the Income section of the return |
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CMN.ATO.SMSFAR.436348 |
Exempt assets from related parties amount is required |
If the answer to the question 'Did the SMSF acquire any exempt assets from related parties is 'true', then an amount representing the value of the assets from related parties must be present |
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CMN.ATO.SMSFAR.436349 |
Total Australian and Overseas assets and member entitlements must be greater than zero unless the fund has been wound up |
A self-managed superannuation fund is a trust and it must have assets set aside for the benefit of its members to legally exist. |
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CMN.ATO.SMSFAR.436350 |
The fund wound up question is 'false', and 'The Total member account balances' is not supplied or equal to zero. |
A self managed superannuation fund is a trust and it must have assets set aside for the benefit of its members - there are no assets set aside for members in this fund. |
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CMN.ATO.SMSFAR.436351 |
U is not a valid code for the SMSFund annual return. |
Fund benefit structure code must be 'A' - Accumulation fund, or 'D' - Defined benefit fund, or 'E' - Hybrid fund |
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CMN.ATO.SMSFAR.436354 |
Year of return must be 2012 |
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CMN.ATO.SMSFAR.436355 |
Specified income year for FTE or IEE must be 2012 or later |
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CMN.ATO.SMSFAR.436357 |
Total of Eligible Credits amount incorrect |
Total of Eligible credits must equal the sum of Credit for interest on early payments, Credit for tax withheld - foreign resident withholding, Credit for tax withheld - where ABN or TFN not quoted (non-individual), Credit for TFN amounts withheld from payments from closely held trusts and Credit for interest on no-TFN tax offset. |
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CMN.ATO.SMSFAR.436358 |
Supervisory levy must equal $200 |
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CMN.ATO.SMSFAR.436539 |
Invalid context. The number of Reporting party: Australian Jurisdiction: AustResidentialRealProperty asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436540 |
Invalid context. The number of Reporting party: Australian Jurisdiction: AustNonResidentialRealProperty asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436249 |
Answer to TOFA question must be true |
If 'Other Income - Code' is "T - TOFA gains or TOFA balancing adjustment income" or 'Other deductions - Code' or 'Other non-deductible expenses - Code' is "T - TOFA losses or deductible TOFA balancing adjustment", then the answer to the question 'Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules', must be true |
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CMN.ATO.SMSFAR.436541 |
Invalid context. The number of Reporting party: Australian Jurisdiction: OverseasRealProperty asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436542 |
Invalid context. The number of Reporting party: Australian Jurisdiction: Australian Shares asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436543 |
Invalid context. The number of Reporting party: Australian Jurisdiction: OverseasShares asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436544 |
Invalid context. The number of Reporting party: Australian Jurisdiction: Other asset type contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436546 |
Invalid context. The number of Reporting party: Deductible: Australian Jurisdiction contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436547 |
Invalid context. The number of Reporting party: Deductible: Foreign Jurisdiction contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436549 |
Invalid context. The number of Reporting party: Non-Deductible: Australian Jurisdiction contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436550 |
Invalid context. The number of Reporting party: Non-Deductible: Foreign Jurisdiction contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436560 |
If the fund paid an income stream, there must be an 'Exempt current pension income' amount |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, there must be an 'Exempt current pension income' amount |
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CMN.ATO.SMSFAR.436563 |
If the fund paid an income stream, must show method to calculate exempt current pension income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, must select a code for method used to calculate exempt current pension income |
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CMN.ATO.SMSFAR.436564 |
If fund did not pay an income stream, must not show method to calculate exempt pension income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a code for method used to calculate exempt current pension income |
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CMN.ATO.SMSFAR.436545 |
Invalid context. The number of Reporting party: Deductible contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436548 |
Invalid context. The number of Reporting party: Non-Deductible contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436562 |
Income amounts are not required if gross income equals exempt current pension income |
If the Exempt current pension income amount is equal to the Gross Income, do not include income amounts or set to zero. |
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CMN.ATO.SMSFAR.436565 |
If fund did not pay an income stream, must not show whether actuarial certificate received |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a response to whether an actuarial certificate was obtained to calculate exempt current pension income |
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CMN.ATO.SMSFAR.436637 |
If fund paid an income stream, must answer whether fund has other assessable income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, must provide a response to whether fund has other assessable income |
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CMN.ATO.SMSFAR.436638 |
If fund did not pay an income stream, must not answer whether fund has other assessable income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a response to whether fund has other assessable income |
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CMN.ATO.SMSFAR.436639 |
If fund did not pay an income stream, must provide income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must provide income details |
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CMN.ATO.SMSFAR.436640 |
If fund has other assessable income, must provide income |
If response to the question 'Did the fund have any other income that was assessable?' is true, must provide details of assessable income |
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CMN.ATO.SMSFAR.436556 |
If Part B of Audit report was qualified, must show whether compliance issues have been rectified. |
If Part B of the audit report was qualified, there must be a response to the question: Have the reported compliance issues been rectified? |
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CMN.ATO.SMSFAR.436557 |
Only show whether compliance issues have been rectified if Part B of Audit report was qualified |
A response to the question: "Have the reported compliance issues been rectified?" must only be provided if Part B of the audit report was qualified. |
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CMN.ATO.SMSFAR.436572 |
Exemption or rollover code is invalid for SMSFAR |
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CMN.ATO.SMSFAR.436573 |
Exemption or rollover code must be unique |
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CMN.ATO.SMSFAR.436574 |
Net capital gain in return must equal net capital gain in CGT schedule |
Net capital gain amount on the company return must equal the net capital gain amount on the CGT schedule |
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CMN.ATO.SMSFAR.436597 |
Other amounts code must be A, B, C, E, F, I, N, O, R or T |
Allowable other amounts codes are: |
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CMN.ATO.SMSFAR.436600 |
Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters |
Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character |
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CMN.ATO.SMSFAR.436601 |
Total SMSF expenses must equal the sum of deductions plus the sum of non-deductible expenses |
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CMN.ATO.SMSFAR.436604 |
Lump sum payment code is required |
If a lump sum payment is provided then lump sum payment code is required |
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CMN.ATO.SMSFAR.436605 |
Lump sum payment code is not required |
If no lump sum payment has been provided then lump sum payment code is not required |
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CMN.ATO.SMSFAR.436607 |
Income stream payment code is required |
If an income stream payment is provided then income stream payment code is required |
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CMN.ATO.SMSFAR.436608 |
Income stream payment code is not required |
If no income stream payment has been provided then income stream payment code is not required |
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CMN.ATO.SMSFAR.436616 |
Total limited recourse borrowing arrangements is not correct |
Total limited recourse borrowing arrangements must be the sum of limited recourse borrowing arrangements amounts |
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CMN.ATO.SMSFAR.436617 |
Amount fund loaned, leased to or invested in, related parties (known as in-house assets) is required |
If response to the question "Did the fund loan to, lease to or invest in, related parties (known as in-house assets)?" is true then an amount is required |
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CMN.ATO.SMSFAR.436618 |
Amount fund loaned, leased or invested in, related parties (known as in-house assets) not required |
If response to the question 'Did the fund loan to, lease to or invest in, related parties (known as in-house assets)?' is false then an amount is not required |
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CMN.ATO.SMSFAR.436619 |
Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters |
Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character |
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CMN.ATO.SMSFAR.436620 |
Unapplied net capital losses carried forward on CGTS must equal net capital losses carried forward |
The sum of unapplied net capital losses carried forward to later income years on the Capital Gains Tax schedule must equal net capital losses carried forward to later income years on parent return |
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CMN.ATO.SMSFAR.436621 |
If Other amounts - non-deductible expenses is provided Other amounts code for non-deductible expenses is required |
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CMN.ATO.SMSFAR.436622 |
Other amounts code for non-deductible expenses is not required |
If Other amounts - non-deductible expenses has not been provided Other amounts code for non-deductible expenses is not required |
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CMN.ATO.SMSFAR.436636 |
If fund has exempt income then it must have non-deductible expenses |
If 'current exempt pension income' is greater than zero then SMSF has exempt income and non-deductible expenses for that exempt income. Details of non-deductible expenses must be provided. |
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CMN.ATO.SMSFAR.436609 |
Income stream payment for member is required |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true or 'exempt current pension income' is greater than zero, there must be an 'income stream payment' amount for member(s) receiving income stream payment |
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CMN.ATO.SMSFAR.436352 |
Exempt current pension income cannot be greater than gross income |
Exempt current pension income cannot be greater than Gross incomeless Transfers from foreign funds less Assessable contributions less Assessable income due to change tax status of fund less Net non-arm's length income |
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CMN.ATO.SMSFAR.436642 |
Member account status code must be either "Open" or "Closed" |
Permitted values for member account status code are "Open" or "Closed" |
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CMN.ATO.SMSFAR.436643 |
The maximum number of Member information statements exceeded |
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CMN.ATO.SMSFAR.436339 |
Subtotal must equal Gross Tax less Foreign income tax offset less rebates and tax offsets |
Where 'foreign income tax offset' plus 'rebates and tax offsets' is less than 'Gross Tax', 'subtotal' must equal 'Gross Tax' less 'Non-refundable non-carry forward tax offsets' |
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CMN.ATO.SMSFAR.436464 |
Supervisory levy for 2013 must equal $321 |
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CMN.ATO.SMSFAR.436645 |
If fund was wound up during reporting year Supervisory levy adjustment must be $130 |
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CMN.ATO.SMSFAR.436646 |
If fund was not wound up Supervisory levy adjustment must be $0 |
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CMN.ATO.SMSFAR.436641 |
Amount Due or Refundable is incorrect |
The 'Amount due or refundable' amount must equal 'Tax payable' plus 'Section 102AAM interest charge' less 'Eligible credits' less 'Remainder of refundable tax offsets' less 'PAYG instalments raised' plus 'Supervisory levy' less 'Supervisory levy adjustment for wound up funds' |
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CMN.ATO.SMSFAR.436635 |
Member account status code must be present for each member |
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CMN.ATO.SMSFAR.436634 |
A deceased member with closing account balance of zero must have account status code "Closed" |
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CMN.ATO.SMSFAR.436633 |
A deceased member with closing account balance greater than zero must have account status "Open" |
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CMN.ATO.SMSFAR.436632 |
Account status must be "Closed" if closing account balance is nil and account has outgoing amounts |
If member is not deceased and account has amounts at 'Outward amounts less any rolled out contributions' or ' Lump sum payment' or 'Income stream payment', and 'Closing account balance' is zero then Member account status code must be "closed" |
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CMN.ATO.SMSFAR.436647 |
Invalid context. The number of Reporting party Instant contexts must not exceed 1 |
Invalid context. The number of Reporting party Instant contexts must not exceed 1 |
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CMN.ATO.SMSFAR.436631 |
Remainder of refundable tax offsets must be zero. |
If Refundable tax offset is less than Subtotal then Remainder of refundable tax offsets must be zero. |
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CMN.ATO.SMSFAR.436650 |
Members' Closing account balance must not be less than net contributions |
A Member's 'Closing account balance' amount must not be less than the sum of 'Total contributions', plus 'Allocated earnings or losses', plus 'Inward rollover amounts', minus 'Outward rollover amounts', minus 'Lump sum payments', minus 'Income stream payments' |
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CMN.ATO.SMSFAR.436652 |
The sum of Refundable tax offsets is incorrect. |
Refundable tax offsets must equal the sum of complying fund's franking credits tax offset plus No-TFN tax offset plus National rental affordability tax offset plus other refundable tax offset amounts (conservation tillage). |
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CMN.ATO.SMSFAR.436651 |
Entity identifier scheme for Auditor must be "http://www.asic.gov.au/san" |
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CMN.ATO.SMSFAR.W00001 |
If fund did not pay an income stream, must provide income |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must provide income details |
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CMN.ATO.SMSFAR.W00002 |
Income stream payment for members is required |
If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true or 'exempt current pension income' is greater than zero, there must be an 'income stream payment' amount for member(s) receiving income stream payment |