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Stapled entities, cross-investment and payments from related entities

Instructions to complete items stapled entities, CCIV cross-investment and payments from related entities.

Published 30 May 2024

Stapled entities

Instructions to follow if the trust is stapled to another entity.

Is the trust stapled to another entity?

Answer Yes or No as appropriate.

An entity is a stapled entity in relation to stapled securities if ownership interests in the entity form part of the stapled securities.

If a share referable to the CCIV sub-fund trust is stapled to another entity, enter the ABN for each of the entities the relevant share is stapled to.

CCIV cross-investment

Instructions to complete CCIV cross-investment if you own shares referable to a sub-fund within the same CCIV.

Do you own shares that are referable to a sub-fund within the same CCIV as you?

Answer Yes or No as appropriate.

Payments from related entities

Instructions for completing the question relating to the CCIVs receipt of payments from related entities.

Did the trust receive payments from related entities during 2023–24?

Answer Yes or No as appropriate. If you answer Yes, enter the total amount of those payments.

For the purpose of this question, a related party transaction is one that meets the definition of that term in Accounting Standard AASB 124 Related Party DisclosuresExternal Link.

Continue to: Capital allowances

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

QC101520