Appendixes for the fund tax return

Find additional information to help you understand and complete certain sections of your fund income tax return.

Published 28 May 2025

Appendix 1: Capital works deductions

Use Appendix 1 for information about capital works deductions.

Appendix 2: Responsibilities of trustees

Use Appendix 2 for information about the responsibilities of trustees in the preparation of the fund income tax return.

Appendix 3: Rates of tax

Appendix 3 provides the rates of tax that apply to super funds, approved deposit funds and pooled super trusts.

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