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Footnotes

Last updated 25 May 2022

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

Item number
on tax return

Gross interest

$

10L

Tax file number amount withheld
from gross interest

$

10M
Tax return for individuals – Dividends

Item

Amount

Item number
on tax return

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

Item number
on tax return

Dividend deductions (see Note 19)

$

D8H
Tax return for individuals – Other refundable tax offsets

Item

Amount

Item number
on tax return

Exploration credits

$

T9P
(code E)

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

See below the relationship between the field on the statement and the corresponding field on the AIIR. The number shown is the reference number in Version 13.0 of the AIIR specification. Some additional items have been inserted and notes removed.

Tax return (supplementary section)

Item

AIIR reference number

Item number
on tax return

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

T9P
(code E)

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
Part C: Components

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)

9.101

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

QC67975