Taxation and revenue collection
Expense Other Code
Status: Standard
- Definition
- A code that best describes the greatest amount for other expenses.
- Guidance
- Valid values are:
C - Exclusion of personal contributions
F - Foreign exchange losses
B - Contribution that is a fringe benefit
R - Return of contributions by non-complying funds
A - Deductible balancing adjustment
E - Environment protection expenditure
I - Listed investment company capital gain amount
N - Deduction relating to foreign non-assessable non-exempt income
S - Superannuation (Financial Assistance Funding) Levy Act 1993
O - Other expenses not listed elsewhere
T - TOFA losses
Where there are multiple categories of other deductions, the code that represents the category with the largest amount should be used.
TOFA is the Taxation of Financial Arrangements. - Unique identifier
- http://api.gov.au/definition/trc/de12757
- Used by
- Australian Taxation Office
- Type
- string
- Syntax specifics
- xbrl
- name : Expense.Other.Code
- period : duration
- classification : baf/bafpr/bafpr1.02.15
- API url
- https://api.gov.au/definitions/api/definition/trc/de12757