How these instructions can help you to complete the Attribution CCIV sub-fund tax return 2023.
These instructions will help you complete the Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2023. They also cover how to complete schedules that trusts may need to attach to their tax return.
These instructions are not a guide to income tax law.
For instructions on lodging the Attribution CCIV sub-fund tax return, see How to lodge and pay.
When we say you in these instructions, we mean you as one of the following:
- the CCIV sub-fund trust
- the CCIV that is the trustee of the CCIV sub-fund trust
- registered tax agent responsible for completing the tax return.
References to the CCIV sub-fund trust, where applicable, are references to the trustee in their capacity as trustee of the CCIV sub-fund trust.
Who should use these instructions
You should only use these instructions and complete the Attribution CCIV sub-fund tax return 2023 if you meet the AMIT eligibility requirements as a CCIV sub-fund for the income year.
In determining whether you were an AMIT for an income year, you must consider your circumstances over the course of the entire year.
If you are not eligible to be an AMIT for 2022–23 under the modified eligibility criteria for CCIV sub-funds, you should instead lodge either a:
- Trust tax return 2023
- Company tax return 2023 – if Division 6C of the ITAA 1936 applies to you.
Get the publication
The Attribution CCIV sub-fund tax return instructions 2023 are not available in print.
You can create and save a PDF copy (339 KB) from this webpage – select the PDF icon in the right-hand corner of this page then select Save as PDF.
Download a sample form of Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2023 (PDF, 230KB).This link will download a fileThis PDF is not an approved form that can be used for lodgment.
Continue to: A tax system for Corporate Collective Investment Vehicles (CCIVs)