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  • Summary sheet 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 sheet 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 amounts arising where an unlisted country CFC changes residence to a listed country or to Australia.
    Summary sheet for attributable income

    Name of the CFC

    Amount of attributable income

    1

    $

    2

    $

    3

    $

    4

    $

    5

    $

    Total

    $

    See summary sheet 2 to work out 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

    Summary sheet for attributable income

    Name of the trust

    Amount of attributable income

    1

    $

    2

    $

    3

    $

    4

    $

    5

    $

    Total

    $

    See summary sheet 4 to work out 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

    Summary sheet for attributable income

    Name of partnership or trust

    Amount of attributable income

    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 Individual tax return instructions or the instructions for your tax return.

      Last modified: 19 Jun 2019QC 58640