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Foreign income return form 2004-05 summary sheet 1

This summary sheet will enable you to total the amounts of attributed income to be included in your tax return.

Last updated 11 September 2016

Section 1 - Attributed income

This summary sheet will enable you to total the amounts of attributed income to be included in your tax return. Prepare a separate schedule if you need more space for any part.

Part A - Attributable income from CFCs

Include your share of:

  • the attributable income of each CFC in which you have an attribution interest
  • attributable dividends, including deemed dividends, paid by an unlisted country CFC, directly or indirectly, to another CFC or to a controlled foreign trust
  • attributable amounts arising where an unlisted country CFC changes residence to a listed country or to Australia.

Name of the CFC

Amount of attributable income or dividend

1

$

2

$

3

$

4

$

5

$

Total

$

Refer to Foreign income return form 2004-05 summary sheet 2 to determine whether you have to include attributable income from a CFC.

Part B - Income attributed to you from a non-resident trust under the transferor trust measures

Name of the trust

Amount of attributable income or dividend

1

$

2

$

3

$

4

$

5

$

Total

$

Refer to Foreign income return form 2004–05 summary sheet 4 to determine whether you have to include attributable income from a trust under the transferor trust measures.

Part C - Your share of the net income of any partnership or trust that consists of income attributed to the partnership or trust under the accruals tax measures, whether from a CFC or a non-resident trust estate

Name of partnership or trust

Amount of attributable income or dividend

1

$

2

$

3

$

4

$

5

$

Total

$

Part D - Total of the amounts in Parts A, B and C

Part A

$

Part B

$

Part C

$

Total

$

Include this total amount in your tax return at the appropriate labels as set out in TaxPack or the instructions for your tax return.

QC18116