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Appendixes

Last updated 19 July 2023

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

Appendix 1: Dividends
Use Appendix 1 to help you report dividends and for information about franking credits and franking entities.

Appendix 2: Royalties
Use Appendix 2 for information about how to report any royalties paid or credited.

Appendix 3: Thin capitalisation
Use Appendix 3 to help you work out if the thin capitalisation rules apply and what to do if they affect you.

Appendix 4: Commercial debt forgiveness
Use Appendix 4 to help you apply the net forgiven amount of commercial debt.

Appendix 5: Capital works deductions
Use Appendix 5 to help you work out your deduction for capital works.

Appendix 6: Uniform capital allowances
Use Appendix 6 to help you with uniform capital allowances.

Appendix 7: Deductions applicable to partners
Use Appendix 7 to work out deductions applicable to partners.

Appendix 14: Small business entity concessions
Use Appendix 14 to work out if you are a small business entity and eligible for the small business entity concessions.

Appendix 15: Exploration Credits
Use Appendix 15 to work out exploration credits.

Appendix 16: Small business boosts
Use Appendix 16 to help you work out if and when you can claim the small business boosts.

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