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.
Item |
Amount |
Tax return label |
|---|---|---|
Gross interest |
$ |
10L |
Tax file number amount withheld from gross interest |
$ |
10M |
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 |
Item |
Amount |
Tax return label |
|---|---|---|
Dividend deductions (see Note 19) |
$ |
D8H |
Item |
Amount |
Tax return label |
|---|---|---|
Exploration credits |
$ |
T10 |
Note 19: 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 13.0 of the AIIR specification. Some additional items have been inserted and notes removed.
Item |
AIIR reference number |
Tax return label |
|---|---|---|
Share of primary production income |
9.113 |
13L |
Other deductions relating to amounts shown at share of net income from trusts |
9.115 |
13X |
Share of non-primary production income |
9.85 |
13U |
Franked distributions from trusts |
9.120 |
13C |
Other deductions relating to non-primary production income |
9.86 |
13Y |
Share of credit for tax withheld where Australian business number not quoted |
9.114 |
13P |
Share of franking credit from franked dividends |
9.83 |
13Q |
Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions |
9.74 less 9.75 |
13R |
Share of credit for tax paid by trustee |
9.100 |
13S |
Share of credit for foreign resident withholding amounts (excluding capital gains) |
9.99 |
13A |
Share of National rental affordability scheme tax offset |
9.112 |
13B |
Early stage venture capital limited partnership |
9.134 |
T7K |
Early stage investor |
9.133 |
T8L |
Other refundable tax offsets – Exploration credits |
9.107 |
T10 |
Net capital gain |
9.88 |
18A |
Total current year capital gains |
9.89 |
18H |
Credit for foreign resident capital gains withholding amounts |
9.132 |
18X |
CFC income |
9.117 |
19K |
Transferor trust income |
9.116 |
19B |
Assessable foreign source income |
9.91 |
20E |
Net foreign rent |
9.118 |
20R |
Other net foreign source income |
9.92 |
20M |
Australian franking credits from a New Zealand company |
9.94 |
20F |
Foreign income tax offset |
9.93 |
20O |
Other income – Category 4 rebates |
9.130 |
24V |
Item |
AIIR reference number |
|---|---|
Interest |
9.79 |
Dividends – Franked distributions |
9.82 |
Dividends – unfranked declared to be CFI |
9.81 |
Dividends – unfranked not declared to be CFI |
9.80 |
LIC Capital gain deduction |
9.108 |
Other assessable Australian income |
9.84 |
Other allowable trust deductions (SDS) |
9.98 |
NCMI – Non-primary production |
9.136 |
Excluded from NCMI – Non-primary production |
9.138 |
Non-primary production |
9.85 |
NCMI – Primary production |
9.137 |
Excluded from NCMI – Primary production |
9.139 |
Primary production |
9.113 |
Capital gains discount – Taxable Australian property |
9.123 |
Capital gains discount – Non-taxable Australian property |
9.124 |
Capital gains other – Taxable Australian property |
9.125 |
Capital gains other – Non-taxable Australian property |
9.126 |
NCMI Capital Gains |
9.140 |
Excluded from NCMI Capital Gains |
9.141 |
CGT concession amount (SDS) |
9.87 |
AMIT CGT gross up amount (AMMA) |
9.87 |
Net exempt income |
9.95 |
Non-assessable non-exempt amount |
9.127 |
Tax free amounts (SDS) |
9.96 |
Tax deferred amounts (SDS) |
9.97 |
Gross cash distribution |
9.121 |
AMIT cost base net amount – excess (decrease) (AMMA) |
9.128 |
AMIT cost base net amount – shortfall (increase) (AMMA) |
9.129 |
Non-resident beneficiary ss 98(3) assessable amounts (SDS) |
9.101 |
Non-resident member ss 276-105(2)(a) or (b) assessable amounts (AMMA) |
9.102 |
Non-resident beneficiary ss 98(4) assessable amounts (SDS) |
9.102 |
Non-resident member ss 276-105(2)(c) assessable amounts (AMMA) |
9.102 |
Managed investment trust fund payments |
9.105 |
Amounts withheld from managed investment trust fund payments |
9.106 |
Interest exempt from withholding |
9.122 |
Royalties |
9.135 |