Appendixes for the trust tax return

Use Appendix 1 to help you report dividends and for information about franking credits and franking entities.

Use Appendix 2 for information about how to report any royalties paid or credited.

Use Appendix 3 to help you work out if the thin capitalisation rules apply and what to do if they affect you.

Use Appendix 4 to help you apply the net forgiven amount of commercial debt.

Use Appendix 5 to help you work out your deduction for capital works.

Use Appendix 6 to help you with uniform capital allowances.

Use Appendix 7 to work out if you're a personal services business, the PSI rules apply and you need to limit deductions.

Use Appendix 8 to help you complete the trust tax return for a deceased estate.

Use Appendix 9 if you are distributing trust income to a beneficiary under 18 years old – other than deceased estates.

Use Appendix 10 for the rate of tax payable on trust income for beneficiaries presently entitled and under 18 years old.

Use Appendix 11 for information and rules about reporting for closely held trusts.

Use Appendix 12 to access the trust assessment codes.

Use Appendix 13 to work out if you are a small business entity and eligible for the small business entity concessions.

Use Appendix 14 to help you work out if and when you can claim the small business bonus deductions.

Use Appendix 15 to work out depreciation deductions as a small business entity.