Appendix 4 - Summaries and worksheets

Overview

Section 1 of this appendix contains the following summary sheets that may be useful when preparing your tax return:

Summary sheet 1This link will download a file	attributed income
Summary sheet 2This link will download a file	working out your share of the attributable income of a CFC
Summary sheet 3This link will download a file	active income test.

Section 1 also contains the following worksheets:

•    worksheet 1This link will download a file    - working out your control and attribution percentages
•    worksheet 2This link will download a file   - working out the tainted income ratio for a CFC
•    worksheet 3This link will download a file   - working out amounts from partnerships to be included in the tainted income ratio
•    worksheet 4This link will download a file   - working out the tainted income ratio for listed country CFCs for statutory accounting periods commencing before 1 July 1997
•    worksheet 5This link will download a file   - working out amounts from partnerships to include in the tainted income ratio for listed country CFCs for statutory accounting periods commencing before 1 July 1997
•    worksheet 6This link will download a file   - working out the attributable income of a CFC.

Section 2 contains a summary sheet for the transferor trust measuresThis link will download a file. Section 3 contains a summary sheet for working out the amount of foreign dividend incomeThis link will download a file to include in your assessable income.

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.

This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2004