Appendix 3: Summaries and worksheets

Last updated 18 June 2019

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

It 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.