Appendix 3 - Summaries and worksheets

Overview

This appendix contains the following summary sheets that may be useful when preparing your tax return.

Summary sheet 1	attributed income
Summary sheet 2	working out your share of the attributable income of a CFC
Summary sheet 3	active income test
Summary sheet 4	transferor trust and related measures

Section 1 also contains the following worksheets:

• worksheet 1 - working out your control and attribution percentages
• worksheet 2 - working out the tainted income ratio for a CFC
• worksheet 3 - working out amounts from partnerships to be included in the tainted income ratio
• worksheet 4 - working out the attributable income of a CFC.

The summaries and worksheets are intended as guides only and may not cover all the qualifications and conditions contained in the law that may apply to a particular case.