• C Gross interest

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Show at C all the interest income. This amount cannot be a loss.

    Do not include any interest income derived from foreign sources. Show it at D Net foreign income and D1 Gross foreign income.

    Do not include non-share dividends received from holding a non-share equity interest. If the fund holds such an interest, the issuer is obliged to forward a dividend statement with details of the dividends, which should be written at J, K and L item 10 as applicable.

    Further Information

    More information on non-share dividends and non-share equity interests is in Debt and equity tests: guide to the debt and equity tests.

    End of further information

    Do not include any interest distributed from a trust. Show it at Q Trust distributions other amounts.

    Record keeping

    Keep a record of the following:

    • the name and address of borrower
    • the amount received or credited.
    Last modified: 25 Nov 2009QC 21714