Additional information

Final tax return

Answer Yes or No as appropriate.

If you don't expect to lodge further CCIV sub-fund tax returns, enter 'Final trust tax return' in the Additional Information field and explain:

• the reason that further tax returns will not be lodged
• the manner of disposal of any assets of the CCIV sub-fund trust, if not disclosed elsewhere on the tax return.

Number of members referable to the CCIV sub-fund

Write the number of members of the CCIV with interests referable to the CCIV sub-fund at the end of the financial year.

Write only the number of shareholders shown in the CCIV's membership records. A single entity (such as a custodian) should identify each separate member investment. Specifically, the CCIV will need to identify the membership interests held:

• in more than one CCIV sub-fund of the CCIV
• on behalf of more than one member.

Significant global entity

Complete this item if the entity was a significant global entity (SGE) for the income year. In determining whether you are a significant global entity, consider your circumstances as a CCIV sub-fund. Don't complete this question on an aggregated CCIV basis.

An entity is an SGE if it is either:

• a global parent entity with an annual global income of A$1 billion or more
• a member of a group of entities consolidated for accounting purposes, and one of the other group members is a global parent entity with an annual global income of A$1 billion or more
• a member of a notional listed company group, and one of the other group members is a global parent entity with an annual global income of A$1 billion or more.

A notional listed company group is a group of entities that would be required to be consolidated for accounting purposes as a single group, on the assumption that an entity of the group were a listed company. Disregard any exceptions in accounting principles that may permit an entity not to consolidate with other entities.

An entity is also an SGE if it satisfies the following:

• it is a global parent entity or a member of an actual or notional accounting consolidated group which includes a global parent entity
• the Commissioner has given a notice determining its annual global income would have been A$1 billion or more for the period had global financial statements been prepared.

If you are a SGE, you also need to consider whether you are a country-by-country (CBC) reporting entity. CBC reporting entities must complete the country-by-country (CBC) reporting entity label and may have additional reporting obligations.

Country-by-country (CBC) reporting entity

Complete this item if the entity was a CBC reporting entity for the income year.

An entity is a CBC reporting entity if it is either:

• a CBC reporting parent
• a member of a CBC reporting group, and one of the other group members is a CBC reporting parent with an annual global income of A$1 billion or more.

A CBC reporting group refers to either:

• a group that is consolidated for accounting purposes as a single group
• a notional listed company group.

A notional listed company group is a group of entities that would be required to be consolidated for accounting purposes as a single group, on the assumption that an entity of the group were a listed company.

Unlike the SGE definition, the exception to consolidation in the accounting principles related to investment entities is not disregarded. That is, if applicable, the investment entity exception in the accounting principles should be applied when determining whether an entity is a CBC reporting entity.

If an entity was a CBC reporting entity for the whole or part of the preceding income year, it may have CBC reporting obligations.

For more information about the definition of a CBC reporting entity and what it means to be a CBC reporting entity, see Country-by-country reporting.

Industry code

Write the appropriate industry code for the CCIV sub-fund trust’s main business. Use the Business industry code tool to search by the business activity description to find the correct code.

The industry code is made up of 5 digits. For example, if the industry is ‘commercial non-residential property investment’, the code to show on the tax return is 67120.

An incorrect code may result in:

• you not receiving a necessary service or material from us
• us incorrectly targeting audits.

The industry code provided is also used to publish industry benchmarks in taxation statistics.

The industry coding regime we use is a modified version of the Australian and New Zealand Standard Industrial Classification (ANZSIC), produced jointly by the Australian Bureau of Statistics (ABS) and Statistics New Zealand.

Description of main business activity

Select the option from the drop-down menu that best describes the investment mandate of the CCIV sub-fund for the income year.

If you can't identify an appropriate selection from the options that are available, select the Other category and note the reason for this choice in the Additional Information box.

Account for electronic funds transfer (EFT)

We need your financial institution details to pay any refund owing to the CCIV sub-fund trust, even if you have provided them to us before.

Complete the:

• bank state branch (BSB) number – this 6 digit number identifies the financial institution (don't include spaces or hyphens)
• account number – this number should not have more than 9 characters (don't include spaces)
• account name – your account name should be as shown on your bank account records. It should include spaces between each word and between initials. If your account name exceeds 32 characters, provide the first 32 characters only.

Continue to: Overseas transactions or thin capitalisation

Return to: Instructions to complete the attribution CCIV sub-fund tax return 2024