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  • B Gross rent and other leasing and hiring income



    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 B all the rental income from land and buildings and all income from leasing and hiring. This amount cannot be a loss.

    Do not show at B:

    • any rental, leasing or hiring income derived from foreign sources. This should be shown at D Net foreign income and D1 Gross foreign income.
    • any rental income included in a share of net income from a trust. This should be shown at Q Trust distributions other amounts.
    • any rental, leasing or hiring income to the extent it is non-arm’s length income of a complying superannuation fund, complying ADF or a PST. Show this amount at U Net non-arm’s length income.
    Last modified: 13 Feb 2019QC 35420