• Private ancillary fund return instructions 2011

    Attention

    Private ancillary funds (PAFs), including funds that were formerly prescribed private funds, should complete the Private ancillary fund return 2011 (NAT 73640).

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    These instructions will help you complete the Private ancillary fund return 2011 (NAT 73640) (PAF return 2011).

    When we refer to the PAF guidelines, we are referring to the Private ancillary fund guidelines 2009.

    When we refer to a 'fund' in these instructions we are referring to a PAF.

    When we refer to 'you' in these instructions we are referring to you as the trustee of the PAF.

    These instructions are not a guide to law on PAFs. They sometimes refer you to a PAF guideline that specifically addresses an item in the return you are completing. This does not mean the PAF guideline is all you need to consider regarding that item, or the operation of the fund.

    Attention

    Do not send the audit report and financial statements with the return unless you are required to do so because of particular circumstances, such as winding-up the fund or ceasing to be a PAF.

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    Danger

    Penalties may be imposed for giving false or misleading information. In addition, penalties may also be imposed for non-compliance with the PAF guidelines.

    End of danger
    Last modified: 31 Jul 2014QC 24273