All current assets
Write all current assets of the CCIV sub-fund trust including cash on hand, short-term bills receivable, inventories and trade debtors.
Total assets
Write all CCIV sub-fund trust assets, including fixed, tangible and intangible assets, including all current assets.
All current liabilities
Write the total obligations payable by the CCIV sub-fund trust within the coming year.
Total liabilities
Write all CCIV sub-fund trust liabilities, including other creditors and deferred liabilities such as loans secured by mortgage and long-term loans.
Total accounting profit or loss of CCIV sub-fund trust
Write the total accounting profit or loss as recorded on the CCIV financial statements referable to the CCIV sub-fund trust for the income year.
Debt deductions
Write the total debt deductions for the CCIV sub-fund trust, calculated in accordance with section 820-40 of the ITAA 1997. Broadly, this is the costs incurred in relation to a debt interest that, apart from the thin capitalisation rules, are otherwise deductible in Australia. The most common type of debt deduction is interest paid on a business loan.
Aggregated turnover range
Select your aggregated turnover range.
Your aggregated turnover range selected can be either your:
- 2023–24 aggregated turnover
- 2022–23 aggregated turnover.
Category | Aggregated turnover range |
|---|---|
A | $0 to less than $7.5 million |
B | $7.5 million to less than $10 million |
C | $10 million to less than $20 million |
D | $20 million to less than $40 million |
E | $40 million to less than $50 million |
F | $50 million to less than $100 million |
G | $100 million to less than $200 million |
H | $200 million to less than $300 million |
I | $300 million to less than $400 million |
J | $400 million to less than $500 million |
K | $500 million to less than $600 million |
L | $600 million to less than $700 million |
M | $700 million to less than $800 million |
N | $800 million to less than $900 million |
O | $900 million to less than $1 billion |
P | $1 billion or more |
You will not be penalised if you specify an incorrect category where you make your best attempt to calculate your aggregated turnover.
See information on calculating your aggregated turnover. The principles of aggregation will apply to your circumstances as a CCIV sub-fund, rather than the CCIV as a whole.
Have you selected code P?
- No – go to Capital account election.
- Yes – complete Aggregated turnover.
Aggregated turnover
Show your actual aggregated turnover, rounded to the nearest $100 million.
The actual aggregated turnover you specify can be either your:
- 2023–24 aggregated turnover
- 2022–23 aggregated turnover.
Continue to: Capital account election
Return to: Instructions to complete the attribution CCIV sub-fund tax return 2024