Shows form error codes along with descriptions and recommended action.
Error code |
Description |
Recommended action |
---|---|---|
CMN.ATO.AS.000162 |
DIN – document identification number is required. |
A valid document identification number (DIN) must be provided. |
CMN.ATO.CGTS.402181 |
Invalid small business concessions total amount. |
Total small business concessions cannot be greater than Total current year capital gains less the capital gains tax (CGT) discount. |
CMN.ATO.CGTS.402184 |
Invalid amount. Total net capital gain amount incorrect. |
Net capital gain must equal Total current year capital gains, less:
|
CMN.ATO.CTR.428028 |
Invalid percentage of foreign shareholding (valid values are 1–100%). |
Percentage of foreign shareholding must be between 1 and 100. |
CMN.ATO.CTR.428076 |
Invalid percentage of non-member income. |
Percentage of non-member income must be between 1 and 100. |
CMN.ATO.CTR.428167 |
Total salary and wage expenses action code required, where amount field has been populated. |
At Financial and other information, when there is an amount present at Total salary and wage expenses the Total salary and wage expenses action code must also be provided. |
CMN.ATO.CTR.428185 |
Check claim for early payment interest CR – must not be less than 50 cents. |
Check the Credit for interest on early payments – amount of interest and provide an answer that is above 50 cents. |
CMN.ATO.CTR.428352 |
International dealings schedule required. |
An International dealings schedule is required if any of the following apply:
|
CMN.ATO.CTR.428354 |
Research and development tax incentive schedule must be attached. |
Where R&D labels have been completed, a Research and development tax incentive schedule must be attached. |
CMN.ATO.CTR.428376 |
Trading account items are present without cost of sales. |
When trading account items are present, Cost of sales must be completed. |
CMN.ATO.CTR.428385 |
Response to international aggregate amount transactions question incorrect |
If there is no response to the question 'Did you have any transactions or dealings with international related parties?', there cannot be a no response to the question 'Was the aggregate amount of the transactions or dealings with international related parties greater than $2 million?' As these items relate to international related party dealings or transfer pricing, the answers cannot conflict with one another. |
CMN.ATO.CTR.428396 |
In calculation statement, PAYG instalments raised amount should be greater than or equal to zero. |
When the Status of company is Consolidated head company or Consolidated subsidiary member; there should be an amount for PAYG instalments raised in the calculation statement. |
CMN.ATO.CTR.428417 |
Transactions with specified countries question incorrect. |
If there is a yes response on the International dealings schedule at 'Did you have dealings with international related parties located in specified countries?', the response at Overseas transactions – Transactions with specified countries (Item 30 Label I) on the Company return must also be yes. |
CMN.ATO.CTR.430014 |
International dealings schedule required. |
An International dealings schedule must be attached, if any of the following amounts are greater than zero:
|
CMN.ATO.CTR.430016 |
Depreciation expenses are greater than accounting expenditure subject to R&D incentive plus non-deductible expenses. |
For a taxpayer not claiming Deduction for certain assets at Small business entity simplified depreciation, Depreciation expenses cannot be greater than the sum of both:
|
CMN.ATO.CTR.430021 |
Check depreciation expenses or deduction for decline in value of depreciating assets amount. |
One of the following problems needs to be addressed:
|
CMN.ATO.CUREL.000041 |
Either individual or non-individual name must be supplied. |
You must include the client name. |
CMN.ATO.CUREL.EM41665 |
The client has not lodged a nomination for the agent. |
The agent should be informed that the client must complete the agent nomination process before linking can occur. |
CMN.ATO.DIDS.000002 |
Description of interest or dividend expense contains invalid text. |
A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' / |
CMN.ATO.IDS.440642 |
From 2019 and later years: International related party dealings information is required. |
If there is a 'Yes' response to 'Is the total of your international related party dealings over $2 million?', then 'Are you a small business entity, not a significant global entity and your international related party dealings do not exceed 50% of your current year aggregated turnover?' must be completed. |
CMN.ATO.IDS.440002 |
2018 an earlier years only: International related party dealings information is required. |
If there is a yes response to 'Is the total of your international related party dealings over $2 million?', all International related party dealings questions must be completed. |
CMN.ATO.IDS.440003 |
International related party dealings question incorrect. |
If the Foreign country code has been completed, the response to 'Did you have dealings with international related parties, apart from dealings with related parties located in specified countries?' must be yes. |
CMN.ATO.IDS.440004 |
Foreign country code required. |
If there is a yes response to 'Did you have dealings with international related parties, apart from dealings with related parties located in specified countries?', the Foreign country code must be completed. |
CMN.ATO.IDS.440013 |
Tangible property of revenue nature information incomplete. |
If there is a yes response to 'Did you have any international related party dealings involving tangible property of a revenue nature, including trading stock and raw materials?', the following must all be completed:
|
CMN.ATO.IDS.440023 |
International related party dealings information required. |
If there is a yes response to 'Did you have any service arrangements with international related parties?', service arrangements information must be completed. |
CMN.ATO.IDS.440035 |
International related party dealings question incorrect. |
If international related party dealings information has been completed for derivative transactions, the response to 'Did you have any derivative transactions with international related parties?' must be yes. |
CMN.ATO.IDS.440456 |
International related party dealings information required. |
If there is a yes response to 'Did you have any dealings of a financial nature with international related parties?', financial dealings information must be completed for one or more of the following:
|
CMN.ATO.IDS.440052 |
Interest information incomplete. |
If an amount of expenditure or revenue is present, both the main pricing methodology and the code for the percentage of the total dollar value of related party international dealings, for which you have documentation, must be completed. |
CMN.ATO.IDS.440058 |
Other dealings of a revenue nature information incomplete. |
If there is a yes response to 'Did you have any other international related party dealings of a revenue nature?', the following must all be completed:
description. |
CMN.ATO.IDS.440074 |
International related party dealings information required. |
If there is a yes response to 'Did you provide or receive share-based employee remuneration to or from an international related party?', you must complete Deductions and/or Income. |
CMN.ATO.IDS.440081 |
Branch operations information is required. |
If there is a yes response to 'Do you have any branch operations (including Australian branch operations if you are a non-resident)?', Amounts claimed or returned for internally recorded dealings with branch operations must be completed. |
CMN.ATO.IDS.440105 |
Interests in foreign entities information not required. |
If there is a no response to 'Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)?', then the following should not be completed:
|
CMN.ATO.IDS.440106 |
Interests in foreign entities information required. |
If there is a yes response to 'Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)?', the following must all be completed:
|
CMN.ATO.IDS.440675 |
From 2022 Interests in foreign entities information required |
Information regarding foreign branch operations or interests in foreign companies or foreign trusts is required. Action: If there is a TRUE response to 'Do you have foreign branch operations or any direct or indirect interests in foreign companies or foreign trusts?', the following must be completed:
|
CMN.ATO.IDS.440116 |
2021 and earlier years: Interests in foreign entities information required. |
If there is a yes response to 'Do you have foreign branch operations or any direct or indirect interests in foreign companies or foreign trusts?', the following must all be completed:
|
CMN.ATO.IDS.440147 |
Thin capitalisation information required. |
If there is a no response to 'Has an Australian resident company elected under subdivision 820-FB of the ITAA 1997 to treat your qualifying Australian branch operations as part of a consolidated group, MEC group or a single company for thin capitalisation purposes?' then:
|
CMN.ATO.IDS.440680 |
From 2022 |
Thin capitalisation information required. Action: If the entity type at the end of the income year is present, then following must be provided:
|
CMN.ATO.IDS.440162 |
2021 and prior years: Amount of debt deduction disallowed is required. |
If 'What was your entity type at the end of the income year?' code is present, the Amount of debt deduction disallowed is required. If there is no debt deduction disallowed calculated, enter zero. |
CMN.ATO.IITR.000004 |
Check spouse's income for correct calculation of Medicare levy reduction. |
Check the entry at Your spouse's taxed element of a superannuation lump sum at which zero tax rate. If the spouse received a lump sum that includes the low rate cap, this label must be completed in order to correctly calculate the Medicare levy reduction. |
CMN.ATO.IITR.000013 |
Check reportable employer superannuation contributions, as MLS liability may be incurred. |
Check compulsory super contributions have not been included in Reportable employer superannuation contributions in the Income test section. Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only. Incorrect reporting may cause a Medicare levy surcharge liability. |
CMN.ATO.IITR.000112 |
Current postal address state and postcode are required for Australian addresses. |
State, postcode and country are required in the Current postal address field. |
CMN.ATO.IITR.000178 |
Account name contains invalid text. |
A valid text character can be a letter, a numeral, a space or one of the following characters: & * ( ) - ' / |
CMN.ATO.IITR.000214 |
Net non-primary production income/loss amount is incorrect. |
The amount provided at Non-primary production – Net income or loss from business amount must equal the sum of:
|
CMN.ATO.IITR.000238 |
Share of net income from trusts less capital gains, foreign income and franked distributions is invalid. |
When a Share of net income from trusts less capital gains, foreign income and franked distributions action code is present, an amount above zero is required at Share of net income from trusts less capital gains, foreign income and franked distributions. |
CMN.ATO.IITR.000254 |
Foreign income tax offset must be less than total foreign income. |
Foreign income tax offset must be less than the sum of:
|
CMN.ATO.IITR.000257 |
Net non-primary production income/loss is incorrect. |
Non-primary production – Net income or loss from business must equal to:
|
CMN.ATO.IITR.000263 |
Total income or loss field is incorrect. |
The total of all income fields must equal the amount at Total income or loss. |
CMN.ATO.IITR.000502 |
Enter number of days NOT liable for Medicare levy surcharge. |
Where the taxpayer and their dependants have not been covered by private patient hospital cover for the entire income year, Number of days not liable for surcharge must be provided. |
CMN.ATO.IITR.000504 |
Incorrect value for number of days not liable for Medicare levy surcharge. |
If private patient hospital cover has been retained for the whole year, Number of days not liable for surcharge must be blank or a valid accounting period. |
CMN.ATO.IITR.000605 |
Tax claim code is required. |
When any private health insurance policy details have been completed, a Tax claim code must be present. |
CMN.ATO.IITR.000636 |
Bank account details have not been completed. Any refund due may be delayed. |
Complete financial institution details. |
CMN.ATO.IITR.001054 |
Taxpayer daytime contact details must be provided. |
You must include either the taxpayer's daytime or mobile phone number. |
CMN.ATO.IITR.024015 |
Adjusted taxable income is incorrect. |
Adjusted taxable income must include:
|
CMN.ATO.IITR.200001 |
Questions relating to the full individual return form must be answered. |
When the Income tax return type is not provided (implying that the return is to be treated as a full Individual return), all of the following questions must be answered:
|
CMN.ATO.IITR.200003 |
Dividend amounts for the application for the refund of franking credits have not been provided. |
When the Income tax return type is provided (implying the return is to be treated as a short Individual return), one or more of the following must be provided at Dividends:
|
CMN.ATO.IITR.200015 |
Check reportable employer superannuation contributions as SPO entitlement may be impacted. |
Check that compulsory super contributions have not been included in Reportable employer superannuation contributions in the income test section. Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only.Incorrect reporting will result in reduced Senior and pensioner offset entitlement. |
CMN.ATO.IITR.200016 |
Check spouse's income for senior and pensioner tax offset. |
If a seniors and pensioners tax offset claim code is present, check if spouse details are required. |
CMN.ATO.IITR.201014 |
Check deductible personal superannuation contributions. |
Rebate income is used to determine eligibility for the Seniors and pensioners tax offset. Where applicable, complete deductible Personal superannuation contributions in the Supplementary section. |
CMN.ATO.IITR.210003 |
Check private health insurance details from policy statement. |
In Private health insurance policy details, the amounts shown on the statement at Your premiums eligible for Australian Government rebate and Your Australian Government rebate received must be entered. |
CMN.ATO.IITR.210016 |
Spouse details required. |
Spouse details are required, where the private health insurance tax claim code shows there was a spouse during the income year. |
CMN.ATO.IITR.210050 |
Check spouse income from payment summaries. |
In claiming the Superannuation contributions on behalf of your spouse tax offset in the Supplementary section, if the taxpayer's spouse has reportable fringe benefits amounts or reportable employer superannuation contributions on their payment summaries, complete Spouse details – married or de facto on the tax return. |
CMN.ATO.IITR.300000 |
Check net capital gains and net capital losses carried forward relate to collectables. |
Check that Net capital gains and Net capital losses carried forward to later income years relate to collectables. |
CMN.ATO.IITR.300001 |
Primary production averaging will be applied as there is a zero at one or more of the labels. |
Primary production averaging will be applied to this assessment as there is a zero at one or more of the primary production labels:
These labels may have been completed as a result of information supplied in the main partnership or trust returns or the business income and expense labels. If primary production averaging does not apply to this assessment, primary production labels must be left blank. A zero at Share of net income from trusts is acceptable, where the beneficiary is presently entitled to the income of a trust that is carrying on a primary production business that resulted in a loss. |
CMN.ATO.IITR.300003 |
Check tax free pension amounts. |
Ensure only tax-free pensions paid by Centrelink or Department of Veterans Affairs are included in tax-free government pensions; and not taxable payments shown at:
|
CMN.ATO.IITR.300005 |
Check reportable employer superannuation contributions. |
Check that compulsory super contributions have not been included in Reportable employer superannuation contributions in the income test section. Some reportable employer superannuation contributions are incorrectly reported on payment summaries; these amounts are generally salary sacrifice super contributions only. |
CMN.ATO.IITR.300011 |
Check completion of government super contributions. |
Government super contributions (Item A3) fields do not need to be completed for low income super contribution purposes, unless employment or business income relating to an earlier income year has been disclosed at either:
|
CMN.ATO.IITR.300012 |
Government super contribution fields may need to be completed. |
Government super contributions fields may need to be completed for low income super contribution purposes, where employment or business income relating to an earlier income year has been disclosed for any of the following:
|
CMN.ATO.IITR.300016 |
Work related expense deductions can only be claimed, if salary or allowance income is declared |
Work related expense deductions can only be claimed, if income is declared at either:
|
CMN.ATO.IITR.300031 |
Total business or personal services income, and description of main business activity are required. |
Where an Industry code is present, there must be either:
|
CMN.ATO.IITR.300039 |
'Business loss activity – description of activity' is required. |
Business loss activity details (Item P9) must be present, when either of the following are present:
|
CMN.ATO.IITR.300040 |
'Business loss activity – description of activity' is required. |
Description of activity (Label D) at Business loss activity (Item P9) must be provided, when a loss has been entered at either:
|
CMN.ATO.IITR.300094 |
Net rental property loss is incorrect. |
If the total of Net rental property income less Net rental property deductions is less than zero, the difference must be inserted at Net rental property loss. If the difference exceeds zero, then zero must be entered at Net rental property loss. |
CMN.ATO.IITR.301105 |
Main salary or wage occupation description and Occupation code must be provided. |
The Main salary or wage occupation description and Occupation code must be provided when either of the following apply.
|
CMN.ATO.IITR.301106 |
Gross income, ABN/WPN or work-related expense deductions must be provided. |
When the Main salary or wage occupation description or Occupation code are present, Gross income amount must be completed, along with, either:
|
CMN.ATO.IITR.302010 |
Check completion of government super contributions. |
Government super contributions should be completed where a low income super contribution or a co-contribution may be entitled, so any business partnership income will be recorded as business income. |
CMN.ATO.IITR.310006 |
The sum of deferred losses must equal total deferred losses. |
Your share of deferred losses from partnership activities (Item 16 Label F) plus Deferred losses from sole trader activities, must equal the sum of primary and non-primary production deferred losses. |
CMN.ATO.IITR.310052 |
Response to 'Did you receive any personal service Income?' is required. |
A response is required for 'Did you receive any personal service income?', when there are amounts at any of the following:
|
CMN.ATO.IITR.400030 |
Had spouse for the full year must be answered. |
The question, 'Did you have a spouse for the full year?', must be answered when details have been provided for any of the following:
|
CMN.ATO.IITR.403066 |
Check criteria for the completion of government super contributions. |
Where adjusted taxable income exceeds $37,000, low income super contribution will not be permitted. As the taxable income is $53,564 or less, government super contributions should only be completed where a personal contribution is made to the super fund, for which a deduction was not claimed. |
CMN.ATO.IITR.403070 |
Check completion of government super contributions. |
As the estimated total income is below $38,564, there is no need to complete government super contributions for either co-contribution or low income super contribution purposes. This is unless employment or business income relating to an earlier income year has been disclosed for:
|
CMN.ATO.IITR.410009 |
Total business income amount required. |
If the business name of main business or business address of main business is present, the total business income (primary production or non-primary production) is required at Business income and expenses. |
CMN.ATO.IITR.410016 |
Product ruling year and number details are required. |
When either Product ruling year or product ruling number have been provided, both fields must be completed. |
CMN.ATO.IITR.600001 |
Check claim for work related clothing and/or laundry expenses |
Check claim for work related clothing and/or laundry expenses, information may be missing or incorrect. |
CMN.ATO.IITR.600016 |
Income from investment, partnership and other sources indicator is required. |
When Income from investment, partnership and other sources is zero or not provided, the Income from investment, partnership and other sources indicator must be yes. |
CMN.ATO.IITR.630002 |
Check Australian superannuation income stream amounts. |
Check tax withheld from Australian annuities and superannuation income streams and Australian superannuation income stream offset. The taxpayer is older than 61 years and Australian annuities and superannuation income stream untaxed elements are present. The tax-free components or the taxed elements of Australian superannuation income streams may have been incorrectly entered as an untaxed element. |
CMN.ATO.IITR.630005 |
Check tax withheld against income. |
Check the tax withheld, as the amount is greater than or equal to the sum of income amounts from salary and wages attributed to personal services income. |
CMN.ATO.IITR.730166 |
No income or deduction amounts present. Is this a nil return? |
Check income or deduction amounts if the tax return is not intended to report nil. |
CMN.ATO.IITR.730190 |
Check the tax withheld amount matches total tax withheld from the PAYG SLS summary. |
Check the following:
|
CMN.ATO.IITR.730191 |
Check the tax withheld amount matches total tax withheld from the PAYG SLS summary. |
Check the following:
|
CMN.ATO.IITR.730192 |
Check the tax withheld amount matches total tax withheld from the PAYG SLS summary. |
Check the following:
|
CMN.ATO.IITR.730303 |
Check deductible personal superannuation contributions. |
Income for surcharge purposes is used to determine, if the taxpayer is liable for Medicare levy surcharge. Where applicable, complete deductible Personal superannuation contributions in the Supplementary section. |
CMN.ATO.IITR.EM0054 |
Invalid or incomplete BSB details provided. |
The BSB must be for a valid Australian bank account and include numerical characters only. |
CMN.ATO.LS.414008 |
Tax losses carried forward to later income years, Total is not equal to Part F Label J. |
The total of Tax losses carried forward to later income years (Part A) must equal to Part F Label J. |
CMN.ATO.LS.414023 |
Answer to changeover time question is required. |
A response must be provided to 'Has a changeover time occurred in relation to the company?'. |
CMN.ATO.PTR.430130 |
Key financial information amounts and/or business and professional amounts must be present. |
If Net income or loss from business (where primary production or non-primary production is present), there must be an amount included under either:
|
CMN.ATO.PTR.430144 |
Distribution of PP income cannot exceed net PP income |
The amount of primary production income in the distribution statement is greater than:
|
CMN.ATO.PTR.430171 |
Net rental income must equal the sum of all partners' share of net rental income |
The amount at Net rental property income or loss must equal the sum of all amounts recorded in the Statement of distribution – Share of net rental property income or loss. |
CMN.ATO.PTR.430706 |
Net Australian income/loss must equal total distributed PP, non-PP income and Franked distributions. |
In all Statements of distribution and Franked distributions, the Net Australian income/loss amount must equal the sum of both:
|
CMN.ATO.PTR.431047 |
Partner distribution amounts are missing or have a value of zero. |
For each partner listed in the Statement of distribution, there must be an amount value greater than zero for the following fields:
For remaining fields where the amount is nil, zero should be entered at the relevant label. |
CMN.ATO.PTR.432001 |
Net small business income is incorrect. |
The sum of Share of net small business income in the Distribution statement cannot be greater than Net small business income. |
CMN.ATO.RDTIS.438049 |
The indicated aggregated turnover is incorrect. |
With an indicated Aggregated turnover of less than $20 million, the Aggregated turnover must be present and less than $20 million. |
CMN.ATO.RS.000011 |
The non-individuals only section – trusts and partnerships cannot be populated. |
When the Entity type code is equal to 117 (for individuals), none of the fields in the Non-individuals only section – trusts and partnerships should be populated. |
CMN.ATO.SMSFAR.436156 |
Total member closing account balances must equal the sum of all members' closing balances. |
Check Total member closing account balances to make sure it equals the sum of Closing account balance amounts for all members. |
CMN.ATO.SMSFAR.436352 |
Exempt current pension income cannot be greater than gross income. |
Exempt current pension income cannot be greater than Gross income, less all of the following:
|
CMN.ATO.SMSFAR.436607 |
Income stream payment code is required. |
If an Income stream payment is provided, an Income stream payment code is required. |
CMN.ATO.SMSFAR.436636 |
If fund has exempt income, then it must have non-deductible expenses. |
If Exempt current pension income is greater than zero, then details of Deductions and non-deductible expenses must be provided. |
CMN.ATO.SMSFAR.436683 |
Tax on No-TFN-quoted contributions must be supplied. |
A figure must be supplied at Tax on No-TFN-quoted contributions. |
CMN.ATO.SMSFAR.436686 |
No-TFN-quoted contributions must be supplied. A value must be included in the field, even if the value is zero. |
A figure must be supplied at No-TFN-quoted contributions, even if the value is zero. |
CMN.ATO.TRT.432179 |
Net trust income must equal distributed income. |
If the overall net trust income (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses of earlier income years deducted this year) is greater than zero, then the sum of the income amounts in the Statements of distribution must equal the overall net trust income. |
CMN.ATO.TRT.432235 |
Business and professional items amounts must be present. |
If Net income or loss from business is present under Business income and expenses, then at least one Business and professional items amount must be present. |
CMN.ATO.TRT.432307 |
Franking credits must not be present when the trust has zero net income or incurs an overall loss. |
If there is an overall trust loss (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses) is less than or equal to zero, then the Franking credits and Australian franking credits from a NZ company must not be present in a Statement of distribution. Franking credits cannot be distributed, when there is an overall trust loss. Delete the franking credits from the Statement of distribution. |
CMN.ATO.TRT.432315 |
Foreign income tax offsets amount must equal distributed amounts |
If the overall net trust income is greater than zero (the sum of net Australian income/loss, net capital gains, attributed foreign income, other assessable foreign source income; minus allowable tax losses), then the sum of Foreign income tax offsets in the Statements of Distribution, including 'Income to which no beneficiary is presently entitled', must equal the Foreign income tax offsets of the trust. |
CMN.ATO.TRT.432568 |
Current business address required for non-individual beneficiary. |
A current business address must be present for the non-individual beneficiary on the Statement of distribution. |
CMN.ATO.TRT.432569 |
Current residential address required for individual beneficiary. |
A current residential address must be present for the individual beneficiary on the Statement of distribution. |
CMN.ATO.TRT.432632 |
Share of income of the trust estate is incorrect. |
The sum of Share of income of the trust estate (beneficiary entitled) and (no beneficiary entitled) must equal the Income of the trust estate amount. |
CMN.ATO.TRT.432637 |
Each statement of distribution must contain distribution amounts. |
A Statement of distribution must include an amount against at least one of:
|
CMN.ATO.TRT.432654 |
Response to TOFA question required. |
If there is a yes response to 'Are you subject to the Taxation of Financial Arrangements rules contained in Division 230 of the ITAA 1997?' on the International Dealings Schedule, there must also be a yes response to 'Did you make a gain, loss or balancing adjustment from a financial arrangement subject to the TOFA rules?' on the trust return. |
CMN.ATO.TRT.432659 |
PP – Share of net income from trusts amount must be greater than zero if action code is present. |
If the Primary production – Share of net income from trusts action code is present, the Primary production – Share of net income from trusts must be greater than zero. An action code is not required for negative or zero amounts. |
CMN.ATO.TRT.432703 |
Non-resident trust income amount must not be present. |
If the answer to 'Is the trust a non-resident trust?' is no, do not enter an amount. If yes, state the amount of income derived outside Australia to which no beneficiary is presently entitled'. |