Investment income reporting through our file upload service enables payers to send investment income information to us more frequently and with more detail on a specific reporting period.
Investment income reporting through our myIR file upload service is available for the following withholding tax product types:
- Approved issuer levy (AIL)
- Dividend withholding tax (DWT)
- Interest pay as you earn (IPS)
- Non-resident withholding tax (NRT)
- Resident withholding tax (RWT)
- Portfolio investment entities (PIE) attributed income
Investment income reporting business use cases
The following are examples of sequences of the myIR file upload service that could be used to achieve a specific business outcome when providing investment income information for the relevant withholding tax types. The numbers for each use case are the order in which these operations should be called when using this services.
| Number | Investment income reporting (IIR) use cases | File | Amend |
|---|---|---|---|
| 1 | File an IIR return for a month period for all payees (CSV file) - monthly or irregular monthly filer | 1 | |
| 2 | File multiple IIR returns for all payees (CSV file) for a month period as a multi filer | 1 | |
| 3 | File a PIE periodic return for a month period for all payees (CSV file) | 1 | |
| 4 | File a PIE investor certificates return (CSV file) and then file a PIE annual reconciliation return (CSV file) for a year end period for all payees | 1 | |
| 5 | Amend one or more line items in an IIR return and resubmit (CSV file) | 1 | |
| 6 | Amend a PIE investor certificates return (CSV file) and then amend a PIE annual reconciliation return (CSV file) for a year end period for all payees | 1 | |
| 7 | Intermediary files an IIR return for all payees (CSV file) on behalf of a payer for a specific period | 1 |
Investment income reporting specifications for file upload
This document provides the detailed specifications for investment income reporting through myIR for:
- Approved issuer levy (AIL) file upload service (CSV format)
- Dividend withholding tax (DWT) file upload service (CSV format)
- Interest pay as you earn (IPS) file upload service (CSV format)
- Non-resident withholding tax (NRT) file upload service (CSV format)
- Resident withholding tax (RWT) file upload service (CSV format)
PIE attributed income reporting specification for file upload
This document provides the updated detailed specifications for submitting PIE periodic returns, annual reconciliation returns and investor certificates via the file upload service.
This specification may be used to submit returns made for the tax year 31 March 2020, but must be used from tax year 31 March 2021 onwards.
Testing and support for file upload services
We provide support for development and testing of the investment income reporting myIR file upload services.
Register your organisation in our developer portal to access support and to keep up to date with the latest release.
Once registered you request access to our Test a file services.
Register for the developer portal
Alternatively, if you do not need support you can submit files to us to validate their compatibility with our investment income reporting specification.
Select a file type to test:
Dividend withholding tax (DWT)
Non-resident withholding tax (NRT)
Resident withholding tax on interest (IPS)
Resident withholding tax (RWT)