Item 11

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End of attention

This item asks for the amount of foreign income that is non-assessable non-exempt income under sections 23AH, 23AI, 23AJ or 23AK of the ITAA 1936. Non-assessable non-exempt income is a category of income now recognised by the income tax law. Non-assessable non-exempt income is not taken into account in working out a taxpayer's taxable income for an income year. Also, it is not taken into account in working out a taxpayer's tax loss for an income year or in working out how much of a prior year tax loss is deductible in an income year.

Write the total amounts in whole dollars for listed countries, section 404 countries and unlisted countries that are non-assessable non-exempt income under each of the sections 23AH, 23AI, and 23AJ at O to V as appropriate.

For amounts that are non-assessable non-exempt income under section 23AK, write the total amount at W. If there is no non-assessable non-exempt income for some sections, leave those labels blank.