Coding the Trust/Company Attribution (TRA) screen 043-04030070

• A customer attributed or a genuine investor, or an attributed Trust or Company needs to first be linked to the organisation via the Links Summary (LS) screen
• Enter the Customer's Reference Number (CRN) in the Controller and Gen Investor CRN: field. If a valid and linked CRN is entered in the CRN: field and the activity is completed, the linked customer or entity's name will display in the Name: field, or
• Entering a '?' in the Controller and Gen Investor CRN: field will bring up the Field Help with a numbered list of the people or Trusts and Companies currently linked to the organisation via the LS screen. Entering the relevant listed number in the Select Value: field will populate the CRN into the Controller and Gen Investor CRN: field upon return to the TRA screen
• The income and assets are passed to their linked record and thereafter used in an assessment on their record
• For controllers, the income and assets will be attributed to one or more person/s as a percentage of the income and assets of the trust/company. Attribution income percentage and attribution asset percentage are recorded for each attributed person or Trust/Company
• For genuine investors, the asset value will be an amount. Income will be recorded elsewhere on the Trust/Company Distribution (TRD) screen

Note: where the attribution is made to a child, although that child has a CRN because their parent has claimed Family Tax Benefit, the child is not linked and the CRN is not recorded.

If the person to whom the income/assets are attributed for the entity is not a current Centrelink customer, record their name in the Controller and Gen Investor Name: field and leave the CRN: field blank.

Note: if that person subsequently becomes a Centrelink customer, the TRA screen will need to be reassessed. The existing attribution entry reduced to a zero percentage for both the income and assets, or a zero amount for a genuine investor, and recoded with their CRN included.

• If the entry is to attribute the assets of the trust/company to a controller, record their percentage asset attribution amount in the Assets (%): field
• In the Income Percentage (%): field, the percentage income that is to be attributed to the controller is recorded

Note: a zero percentage can be recorded. This might be used to demonstrate that a formal controller was not attributed, or to reflect a change, for example, upon reassessment, review or resignation.

• Where there is one or more genuine investors, record the dollar value of the trust/company's asset allocated to the genuine investor in the Assets $: field. The amount should be no more than the historical value of the investment, or a reduced value, reflective of the reduced underlying value of the trust/company
• The primary production percentage (PP%): field must also be completed
• Code a 'Y' in the Gen Inv: field

Note: data cannot be entered in the PP%: field if the entry is being used to attribute assets to a controller.

• In the Event Date: field, record the date from which the data is to apply
• If there are more than 8 attributees for the one Event Date, more than one page is needed to record all the details. To create a new page, code 'Y' in the More ?: field
• To create a new Event Date, code “I’ for Insert in the Action: field, along with Source and Date of Receipt
• The Event Date can then be overwritten with the new date, and a new TRA screen created for existing attribution data to be ‘c’orrected’, or new lines added