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  • Item 11

    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

    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.

    Last modified: 03 Jun 2010QC 22875