Footnotes

If part B is varied then part C may also need to be varied.

Attachment 1

Additional fields that may be used by bare trusts, IDPS-like entities only. It allows entities to report income that is not sourced from a trust.

Tax return for individuals – Gross interest
Item	Amount	Tax return label
Gross interest		10L
Tax file number amount withheld from gross interest		10M

Tax return for individuals – Dividends
Item	Amount	Tax return label
Unfranked amount		11S
- Not declared to be CFI
- Declared to be CFI
Franked amount		11T
Franking credit		11U
Tax file number amount withheld from dividends		11V

Tax return for individuals – Dividend deductions
Item	Amount	Tax return label
Dividend deductions*		D8H

Tax return for individuals – Other refundable tax offsets
Item	Amount	Tax return label
Exploration credits		T11(code E)

* This is the amount of listed investment company capital gain deduction. Individuals may be entitled to a deduction for 50% of the part of the dividend attributable to the listed investment company capital gain.

Attachment 2

The relationship between the field on the statement and the corresponding field on the AIIR is shown below. The number shown refers to the reference number in Version 11.0 of the AIIR specification. Some additional items have been inserted and notes removed.

Tax return (supplementary section)
Item	AIIR reference number	Tax return label
Share of primary production income	7.110	13L
Other deductions relating to amounts shown at share of net income from trusts	7.112	13X
Share of non-primary production income	7.82	13U
Franked distributions from trusts	7.117	13C
Other deductions relating to non-primary production income	7.83	13Y
Share of credit for tax withheld where Australian business number not quoted	7.111	13P
Share of franking credit from franked dividends	7.80	13Q
Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions	7.72 less 7.73	13R
Share of credit for tax paid by trustee	7.97	13S
Share of credit for foreign resident withholding amounts (excluding capital gains)	7.96	13A
Share of National rental affordability scheme tax offset	7.109	13B
Early stage venture capital limited partnership	7.131	T8K
Early stage investor	7.130	T9L
Other refundable tax offsets – Exploration credits	7.104	T11 (code E)
Net capital gain	7.85	18A
Total current year capital gains	7.86	18H
Credit for foreign resident capital gains withholding amounts	7.129	18X
CFC income	7.114	19K
Transferor trust income	7.113	19B
Assessable foreign source income	7.88	20E
Net foreign rent	7.115	20R
Other net foreign source income	7.89	20M
Australian franking credits from a New Zealand company	7.91	20F
Foreign income tax offset	7.90	20O
Other income – Category 3 rebates	7.127	24V

Part C: Components
Item	AIIR reference number
Interest	7.76
Dividends – unfranked declared to be CFI	7.78
Dividends – unfranked not declared to be CFI	7.77
LIC Capital gain deduction	7.105
Other assessable Australian income	7.81
Other allowable trust deductions (SDS)	7.95
Dividends – Franked distributions	7.79
Capital gains discount – Taxable Australian property	7.120
Capital gains discount – Non-Taxable Australian property	7.121
Capital gains other – Taxable Australian property	7.122
Capital gains other – Non-Taxable Australian property	7.123
CGT concession amount (SDS)	7.84
AMIT CGT gross up amount (AMMA)	7.84
Net exempt income	7.92
Non-assessable non-exempt amount	7.124
Tax free amounts (SDS)	7.93
Tax deferred amounts (SDS)	7.94
Gross cash distribution	7.118
AMIT cost base net amount - excess (decrease) (AMMA)	7.125
AMIT cost base net amount - shortfall (increase) (AMMA)	7.126
Non-resident beneficiary ss 98(3) assessable amounts (SDS)	7.98
Non-resident member ss 276-105(2)(a) or (b) assessable amounts (AMMA)	7.98
Non-resident beneficiary ss 98(4) assessable amounts (SDS)	7.99
Non-resident member ss 276-105(2)(c) assessable amounts (AMMA)	7.99
Managed investment trust fund payments	7.102
Amounts withheld from managed investment trust fund payments	7.103
Interest exempt from withholding	7.119
Royalties	7.132

Footnotes

Attachment 1

Attachment 2

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