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  • Appendix 3: Summaries and worksheets

    Overview

    This appendix contains the following summary sheets that may be useful when preparing your tax return.

    Summary sheet 1

    attributed income

    Summary sheet 2

    working out your share of the attributable income of a CFC

    Summary sheet 3

    active income test

    Summary sheet 4

    transferor trust and related measures

    It also contains the following worksheets:

    Worksheet 1

    Working out your control and attribution percentages

    Worksheet 2

    Working out the tainted income ratio for a CFC

    Worksheet 3

    Working out amounts from partnerships to be included in the tainted income ratio

    Worksheet 4

    Working out the attributable income of a CFC.

    The summaries and worksheets are intended as guides only and may not cover all the qualifications and conditions contained in the law that may apply to a particular case.

      Last modified: 09 Sep 2021QC 66597