Trust tax return instructions 2022

About these instructions

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

These instructions will help you complete the Trust tax return 2022 (NAT 0660).

To download a PDF copy of the tax return or to order a paper copy, go to Trust tax return 2022.

These instructions include:

• What's new? – covers any changes in legislation over the financial year that need to be taken into consideration before you lodge the tax return.
• Instructions – information to help you complete each item on the trust tax return, including trust information, items 1–60 and declaration.
• How to lodge and pay – information on where to send your return and how to pay.
• Schedules – contains the information and schedules that your trust might need to complete and attach to the tax return.
• Worksheets – to help work out amounts to include in your return.
• Appendixes – additional information to help understand the reporting requirements in your tax return.
• General information – contains general administration and record-keeping requirements.

When we say you or your business in these instructions, we mean either:

• you as the trustee that conducts a business
• you as the registered tax agent or trustee responsible for completing the tax return.

These instructions are not a guide to income tax law. Ask us or a recognised tax adviser for help if you feel that these instructions do not fully cover your circumstances.

You may need to refer to other publications.

Next step

• What's new?