About the CCIV sub-fund schedules
Where instructed, you must complete the required schedules.
If you lodge your tax return without all the required schedules, we may not consider it to have been lodged in the approved form. If you don't lodge your tax return and all schedules by the due date, you may be charged a penalty for failing to lodge on time.
Don't lodge other schedules with the Attribution CCIV sub-fund trust tax return unless instructed. Keep any other schedules or documents with the CCIV sub-fund trust’s tax records.
Capital gains tax (CGT) schedule
Attribution CCIV sub-fund trusts that have one or more capital gains tax (CGT) event happen during the income year must complete a Capital gains tax schedule 2026.
Complete and attach the CGT schedule to the tax return if either your:
- total current year capital gains are greater than $10,000
- total current year capital losses are greater than $10,000.
For help completing the schedule and a copy of the schedule, see Capital gains tax schedule and instructions 2026
You may also need the
- capital gain or capital loss worksheet 2026 – for calculating a capital gain or capital loss for each CGT event
- CGT summary worksheet 2026 – for calculating a net capital gain or net capital loss for the income year.
International dealings schedule (IDS)
You must complete an International dealings schedule 2026 if, at Overseas transactions or thin capitalisation on the Attribution CCIV sub-fund trust tax return 2026, you either:
- answer Yes to one of the following questions:
- Was the aggregate amount of your transactions or dealings with international related parties (including the value of any property/service transferred or the balance of any loans) greater than $2 million?
- Were the thin capitalisation or debt deduction creation rules applicable to you?
- include an amount for
- Interest expenses overseas
- Royalty expenses overseas.
In determining whether you must complete the IDS, consider your circumstances as a CCIV sub-fund. Don't complete the IDS on an aggregated CCIV basis.
For help completing the schedule and a copy of the schedule, see International dealings schedule and instructions 2026.
For more information see:
- Thin capitalisation
- Practical Compliance Guideline PCG 2025/2 Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach.
Rental property schedule
If you have an interest in a rental property in Australia you need to fill out a rental property schedule using Standard Business Reporting (SBR) enabled software. You need to complete a separate schedule for each rental property you own or have an interest in, unless you have multiple rental properties on one title. For example, a number of flats in an apartment complex that isn't under strata title. In such instances, show the details of all those properties on one schedule.
Reportable tax position schedule
Attribution CCIV sub-fund trusts must lodge a reportable tax position (RTP) schedule if they meet the RTP schedule lodgment criteria.
Where an Attribution CCIV sub-fund trust is required to lodge, at section Reportable tax position in the Attribution CCIV sub-fund trust tax return 2026 you must answer Yes at the question:
- Are you required to lodge a reportable tax position schedule?
Complete and attach the Reportable tax position schedule 2026 to the Attribution CCIV sub-fund trust tax return 2026.
An RTP is one or more of the following:
- Category A – a position that is about as likely to be correct as incorrect or less likely to be correct than incorrect.
- Category B – a position in which uncertainty about taxes payable or recoverable is recognised or disclosed in the taxpayer’s financial statements or a related party’s financial statements.
- Category C – a reportable arrangement.
For help completing the schedule and a copy of the schedule, see Reportable tax position schedule and instructions 2026.
Non-individual PAYG payment summary schedule
Pay as you go (PAYG) withholding applies to several payments including:
- payments for a supply where no Australian business number (ABN) is quoted and no exemptions for quoting applied to the supplier
- payments arising from investments where no TFN or ABN is quoted
- certain payments to foreign residents prescribed in the Taxation Administration Regulations 2017External Link (sections 31–33 have foreign resident withholding provisions) and former Taxation Administration Regulations 1976 (regulations 44A–44D have foreign resident withholding provisions).
If the payer withheld an amount from a payment to the CCIV sub-fund trust because the CCIV sub-fund trust didn't quote an ABN, the payer should have sent a PAYG payment summary – withholding where ABN not quoted to the trust.
A payer may issue a receipt, remittance advice or similar document in place of the PAYG payment summary – withholding where ABN not quoted. If the CCIV sub-fund trust didn't receive or has lost its copy of a payment summary, contact the payer responsible and request a signed photocopy of the payer’s copy.
Where income subject to foreign resident withholding was included in a distribution received from other trusts or partnerships, a Non-individual PAYG payment summary schedule 2026 isn't required for these distributions because they don't have an associated payment summary.
Write the CCIV sub-fund trust’s TFN and name in the appropriate boxes at the top of the schedule.
From each PAYG payment summary – withholding where ABN not quoted issued to the CCIV sub-fund trust from a payer, record on the schedule the:
- payer’s ABN (or withholding payer number)
- total tax withheld
- gross payment
- payer’s name.
Once you have completed the information, lodge the schedule with the Attribution CCIV sub-fund trust tax return.
You don't need to send us copies of any payment summary. Instead, ensure you keep a record of any payment summary you have been provided with the CCIV sub-fund trust’s tax records.
Additional information schedule
If these instructions ask you to provide additional information, enter it at Additional information schedule. Include a heading indicating the question or item the information relates to.
Keep any other schedules or documents with the CCIV sub-fund trust’s tax records.
Continue to: General information for CCIV sub-fund trusts
Return to: How to lodge your attribution CCIV sub-fund tax return and pay