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Appendix 3 - Summaries and worksheets

Last updated 28 June 2011

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.

QC23930