Appendix 3 – Summaries and worksheets

Overview

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

Summary sheet 4

transferor trust and related measures

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.

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.