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  • Footnotes

    If part B is varied then part C may also need to be varied.

    Attachment 1

    Additional fields that may be used by bare trusts, IDPS-like entities only. It allows entities to report income that is not sourced from a trust.

    Tax return for individuals – Gross interest

    Item

    Amount

    Tax return label

    Gross interest

    $

    10L

    Tax file number amount withheld from gross interest

    $

    10M

    Tax return for individuals – Dividends

    Item

    Amount

    Tax return label

    Unfranked amount

    $

    11S

    – Not declared to be CFI

    $

    -

    – Declared to be CFI

    $

    -

    Franked amount

    $

    11T

    Franking credit

    $

    11U

    Tax file number amount withheld from dividends

    $

    11V

    Tax return for individuals – Dividend deductions

    Item

    Amount

    Tax return label

    Dividend deductions (see Note 19)

    $

    D8H

    Tax return for individuals – Other refundable tax offsets

    Item

    Amount

    Tax return label

    Exploration credits

    $

    T10
    (code E)

    Note 19: This is the amount of listed investment company capital gain deduction. Individuals may be entitled to a deduction for 50% of the part of the dividend attributable to the listed investment company capital gain.

    Attachment 2

    The relationship between the field on the statement and the corresponding field on the AIIR is shown below. The number shown refers to the reference number in Version 13.0 of the AIIR specification. Some additional items have been inserted and notes removed.

    Tax return (supplementary section)

    Item

    AIIR reference number

    Tax return label

    Share of primary production income

    9.113

    13L

    Other deductions relating to amounts shown at share of net income from trusts

    9.115

    13X

    Share of non-primary production income

    9.85

    13U

    Franked distributions from trusts

    9.120

    13C

    Other deductions relating to non-primary production income

    9.86

    13Y

    Share of credit for tax withheld where Australian business number not quoted

    9.114

    13P

    Share of franking credit from franked dividends

    9.83

    13Q

    Share of credit for tax file number amounts withheld from interest, dividends and unit trust distributions

    9.74 less 9.75

    13R

    Share of credit for tax paid by trustee

    9.100

    13S

    Share of credit for foreign resident withholding amounts (excluding capital gains)

    9.99

    13A

    Share of National rental affordability scheme tax offset

    9.112

    13B

    Early stage venture capital limited partnership

    9.134

    T7K

    Early stage investor

    9.133

    T8L

    Other refundable tax offsets – Exploration credits

    9.107

    T9
    (code E)

    Net capital gain

    9.88

    18A

    Total current year capital gains

    9.89

    18H

    Credit for foreign resident capital gains withholding amounts

    9.132

    18X

    CFC income

    9.117

    19K

    Transferor trust income

    9.116

    19B

    Assessable foreign source income

    9.91

    20E

    Net foreign rent

    9.118

    20R

    Other net foreign source income

    9.92

    20M

    Australian franking credits from a New Zealand company

    9.94

    20F

    Foreign income tax offset

    9.93

    20O

    Other income – Category 4 rebates

    9.130

    24V

    Part C: Components

    Item

    AIIR reference number

    Interest

    9.79

    Dividends – Franked distributions

    9.82

    Dividends – unfranked declared to be CFI

    9.81

    Dividends – unfranked not declared to be CFI

    9.80

    LIC Capital gain deduction

    9.108

    Other assessable Australian income

    9.84

    Other allowable trust deductions (SDS)

    9.98

    NCMI – Non-primary production

    9.136

    Excluded from NCMI – Non-primary production

    9.138

    Non-primary production

    9.85

    NCMI – Primary production

    9.137

    Excluded from NCMI – Primary production

    9.139

    Primary production

    9.113

    Capital gains discount – Taxable Australian property

    9.123

    Capital gains discount – Non-taxable Australian property

    9.124

    Capital gains other – Taxable Australian property

    9.125

    Capital gains other – Non-taxable Australian property

    9.126

    NCMI Capital Gains

    9.140

    Excluded from NCMI Capital Gains

    9.141

    CGT concession amount (SDS)

    9.87

    AMIT CGT gross up amount (AMMA)

    9.87

    Net exempt income

    9.95

    Non-assessable non-exempt amount

    9.127

    Tax free amounts (SDS)

    9.96

    Tax deferred amounts (SDS)

    9.97

    Gross cash distribution

    9.121

    AMIT cost base net amount – excess (decrease) (AMMA)

    9.128

    AMIT cost base net amount – shortfall (increase) (AMMA)

    9.129

    Non-resident beneficiary ss 98(3) assessable amounts (SDS)

    9.101

    Non-resident member ss 276-105(2)(a) or (b) assessable amounts (AMMA)

    9.101

    Non-resident beneficiary ss 98(4) assessable amounts (SDS)

    9.102

    Non-resident member ss 276-105(2)(c) assessable amounts (AMMA)

    9.102

    Managed investment trust fund payments

    9.105

    Amounts withheld from managed investment trust fund payments

    9.106

    Interest exempt from withholding

    9.122

    Royalties

    9.135

    Last modified: 27 May 2021QC 64884