Lodging the attribution CCIV sub-fund tax return
You must lodge the Attribution CCIV sub-fund trust tax return electronically using Standard Business Reporting (SBR)-enabled software.
By lodging the Attribution CCIV sub-fund trust tax return and related schedules, you are taken to have determined that the CCIV sub-fund trust has met the criteria to be treated as an attribution managed investment trust (AMIT) for the income year.
If the CCIV sub-fund trust fails the criteria to be an AMIT for an income year, you must complete a Trust tax return or other return as appropriate for your circumstances.
If you lodge your tax return without all the required schedules, we may not consider it to have been lodged in the approved form. If you don't lodge your tax return and all schedules by the due date, you may be charged a penalty for failing to lodge on time.
Lodgment requirements
For CCIV sub-fund trusts with an income year ending on 30 June, the CCIV sub-fund trust tax return must be lodged on or before 31 October. The Commissioner may allow later lodgment dates in certain circumstances, see Due dates for lodging and paying.
If a CCIV sub-fund trust has derived income, irrespective of the amount of income derived, a CCIV sub-fund trust will have to lodge a tax return unless exempted by the Commissioner.
CCIV sub-fund trusts that are trading trusts within the meaning of Division 6C of the ITAA 1936 (or that otherwise carry on or control a trading business within the meaning of Division 6C) don't qualify to be an attribution CCIV sub-fund trust and do not complete this tax return. Trustees of such trusts must lodge a Trust tax return or, if they satisfy the conditions in section 102P of the ITAA 1936 (public unit trusts) and are a public trading trust for the purposes of Division 6C, a Company tax return.
A CCIV sub-fund trust that meets the AMIT eligibility requirements for the income year must lodge its Attribution CCIV sub-fund tax return electronically.
Paying your tax debt
We offer you a range of convenient payment options, both in Australia and overseas.
For more information, see How to pay.
Your payment needs to reach us on or before its due date. Check your financial institution’s processing deadlines to avoid making a late payment.
Continue to: Schedules for CCIV sub-funds
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