Get the attribution CCIV sub-fund tax return instructions
The Attribution CCIV sub-fund tax return instructions 2024 are not available in print.
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Download a sample form of Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2024 (PDF, 230KB)This link will download a file.This PDF is not an approved form that can be used for lodgment.
About the CCIV sub-fund tax return instructions
These instructions will help you complete the Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2024. 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 your attribution CCIV sub-fund tax return 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 the instructions
You should only use these instructions and complete the Attribution CCIV sub-fund tax return 2024 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 2023–24 under the modified eligibility criteria for CCIV sub-funds, you should instead lodge either a:
- Trust tax return 2024
- Company tax return 2024 – if Division 6C of the ITAA 1936 applies to you.
Continue to: A tax system for Corporate Collective Investment Vehicles