Attribution CCIV sub-fund tax return
You must lodge the Attribution CCIV sub-fund trust tax return 2025 electronically using Standard Business Reporting (SBR)-enabled software.
You can download a sample form of Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2025 (PDF, 258 KB)This link will download a file. This PDF isn't an approved form that you can use for lodgment.
Get the attribution CCIV sub-fund tax return instructions
The Attribution CCIV sub-fund tax return instructions 2025 aren't available in print.
You can create and save a PDF copy from this webpage – select the Print or Download icon under the page heading, then select PDF whole topic.
About the CCIV sub-fund tax return instructions
These instructions will help you complete the Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2025. They also cover how to complete schedules that trusts may need to attach to their tax return.
These instructions aren't a guide to income tax law.
For instructions on lodging the Attribution CCIV sub-fund tax return, see How to lodge your attribution CCIV sub-fund tax return and pay.
When we say you in these instructions, we mean you as one of the following:
- the CCIV sub-fund trust
- the CCIV that is the trustee of the CCIV sub-fund trust
- registered tax agent responsible for completing the tax return.
References to the CCIV sub-fund trust, where applicable, are references to the trustee in their capacity as trustee of the CCIV sub-fund trust.
Who should use the instructions
You should only use these instructions and complete the Attribution CCIV sub-fund tax return 2025 if you meet the AMIT eligibility requirements as a CCIV sub-fund for the income year.
In determining whether you were an AMIT for an income year, you must consider your circumstances over the course of the entire year.
If you aren't eligible to be an AMIT for 2024–25 under the modified eligibility criteria for CCIV sub-funds, you should instead lodge either a:
- Trust tax return 2025
- Company tax return 2025 – if Division 6C of the Income Tax Assessment Act 1936 (ITAA 1936) applies to you.
Continue to: A tax system for Corporate Collective Investment Vehicles
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