ato logo

Appendix 3: Summaries and worksheets

Last updated 25 May 2016


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

It 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.