H3 Credit for tax withheld - where ABN or TFN not quoted (non-individual)

Show at H3:

  • the total tax withheld from payments to the fund that were subject to withholding as the fund’s ABN or TFN was not quoted; this amount equals the sum for the amounts shown in the tax withheld boxes on the Non-individual PAYG payment summary schedule 2016, see Schedules


  • any amounts withheld from investments because the fund’s TFN has not been quoted to the financial institution.

If a credit is shown at H3 for tax withheld because an ABN or TFN was not quoted, the corresponding gross payment must be included at H Gross payments where ABN not quoted item 10.

Do not include at H3 any contributions that have been received by the fund for a member who has not quoted their TFN; these are reported at R3 No-TFN-quoted contributions item 10.

Last modified: 15 Jul 2016QC 48112