Appendix 20: Reason for no FRT disallowed amount

Use Appendix 20 to find the reason for no FRT disallowed amount codes.

Published 2 June 2025

Table: Reason for no FRT disallowed amount
Code	Reason for not having a FRT disallowed amount
1	Your FRT disallowed amounts are zero (including amounts treated as zero because you chose another test in a prior income year)
2	Your FRT disallowed amounts are treated as zero because you chose another test this year
3	You failed the continuity rules in section 820-59

QC104824