Tax withheld where ABN not quoted
Show at label T the total of amounts withheld from income subject to withholding where an ABN was not quoted. This amount equals the sum of the amounts shown in the tax withheld boxes on the Non-individual PAYG payment summary schedule 2024.
For instructions on completing the schedule, see Completing the Non-individual PAYG payment summary schedule.
Don't include any share of amounts withheld that is a distribution from another partnership or trust where an ABN was not quoted. Show this at item 8 – label C.
If you show an amount of tax withheld at item 6 – label T, then declare the corresponding gross income at item 5 – label C and label D Gross payments where ABN not quoted, as appropriate.
Credit for tax withheld – foreign resident withholding
Only foreign residents complete this item. An Australian resident does not claim a foreign income tax offset at this item.
Complete this item only if the amount was withheld in Australia and remitted to us.
Show at label U the total amount of tax withheld from payments subject to foreign resident withholding. Don't include any share of foreign resident withholding credits distributed to the partnership from other partnerships or trusts, show this at item 8 – label U.
If you claim a credit at label U for tax withheld under foreign resident withholding, you must show the corresponding gross payments subject to foreign resident withholding at item 5 – label B.
Don't show at this item any credits in relation to the foreign capital gains withholding.
Continue to: 8 Partnerships and trusts
Return to: Instructions to complete the Partnership tax return 2024