This summary sheet will enable you to total the amounts of attributed income to be included in your tax return. Prepare a separate sheet if you need more space for any part.
Part A Attributable income from CFCs
Include your share of:
- the attributable income of each CFC in which you have an attribution interest
- attributable amounts arising where an unlisted country CFC changes residence to a listed country or to Australia.
Name of the CFC |
Amount of attributable income |
|---|---|
1 |
$ |
2 |
$ |
3 |
$ |
4 |
$ |
5 |
$ |
Total |
$ |
See summary sheet 2 to work out whether you have to include attributable income from a CFC.
Part B Income attributed to you from a non-resident trust under the transferor trust measures
Name of the trust |
Amount of attributable income |
|---|---|
1 |
$ |
2 |
$ |
3 |
$ |
4 |
$ |
5 |
$ |
Total |
$ |
See summary sheet 4 to work out whether you have to include attributable income from a trust under the transferor trust measures.
Part C Your share of the net income of any partnership or trust that consists of income attributed to the partnership or trust under the accruals tax measures, whether from a CFC or a non-resident trust estate
Name of partnership or trust |
Amount of attributable income |
|---|---|
1 |
$ |
2 |
$ |
3 |
$ |
4 |
$ |
5 |
$ |
Total |
$ |
Part D Total of the amounts in parts A, B and C
Part A |
$ ___________________________ |
Part B |
$ ___________________________ |
Part C |
$ ___________________________ |
Total |
$ ___________________________ |
Include this total amount in your tax return at the appropriate labels as set out in Individual tax return instructions or the instructions for your tax return.