Instructions for completing the sections of the Attribution CCIV sub-fund tax return.
CCIV sub-fund information
Instructions for completing the information that identifies the CCIV sub-fund trust.
AMIT eligibility requirements
Instructions to complete the Attribution managed investment trust (AMIT) eligibility requirements in the tax return.
Trustee liabilities
Instructions to complete any liabilities of the trustee of the CCIV sub-fund trust.
Additional information
Instructions to complete additional information that may be required in the Attributions CCIV sub-fund tax return.
Overseas transactions or thin capitalisation
Instructions to complete the aggregate amount of transactions or dealings with international related parties.
Transactions with specified countries
Instructions to answer the 2 questions relating to transactions you had with specified countries.
Key financial information
Enter values from the CCIV financial statements at 30 June 2023. SAPs the CCIV sub-fund trust's financial year end.
Capital account election
Instructions to follow if the CCIV sub-fund trust has made a capital account election.
Stapled entities
Instructions to follow if the trust is stapled to another entity.
CCIV cross-investment
Instructions to complete CCIV cross-investment if you own shares referable to a sub-fund within the same CCIV.
Payments from related entities
Instructions for completing the question relating to the CCIVs receipt of payments from related entities.
Capital allowances
Instructions for advising your choice to opt out of temporary full expensing for some or all of your eligible assets.
Small business technology investment boost
Instructions and information for claiming the small business technology investment boost.
Withholding obligations
Instructions and information for withholding obligations and completing the tax return.
Debt-like trust instruments - Subdivision 276-J
Instructions for debt-like trust instruments (Subdivision 276-J) issued by the CCIV sub-fund trust.
Division 6C amounts
Instructions for completing the questions at Division 6C amounts in the tax return.
Assessable income
Instructions to complete the assessable income of the CCIV sub-fund trust.
Exempt income
Instructions to complete the exempt income of the CCIV sub-fund trust.
Non-assessable non-exempt income
Instructions to complete the non-assessable non-exempt income of the CCIV sub-fund trust.
Tax offsets
Instructions to complete the tax offsets for all your characters of the CCIV sub-fund trust.
Tax losses information
Instructions to complete the tax losses of the CCIV sub-fund trust as relevant to your circumstances.
Statement of attribution for non-withholding attribution CCIV sub-fund
Instructions and information for completing the statement of attribution for non-withholding attribution CCIV sub-fund.
Declarations
Information you need when completing the declaration section of the tax return.