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Appendix 3 - Summaries and worksheets

Last updated 17 May 2020


Section 1 of 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.

Section 1 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.

Section 2 contains a summary sheet for the transferor trust measures. Section 3 contains a summary sheet for working out the amount of foreign dividend income 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.