Instructions for how to complete the partnership tax return.
Partnership information
Instructions to complete the information that identifies the partnership.
Business description and status – items 1 and 2
Instructions to complete items 1 to 2 in the tax return that relate to the partnerships business description and status.
Business income and expenses – item 5
Instructions to complete item 5 business income and expenses – excluding foreign income.
Reconciliation items and net income or loss – item 5
Instructions to complete item 5 business reconciliation items and adjustments and the net income or loss from business.
Income excluding foreign income – items 6 to 9
Instructions to complete items 6 to 9 in the tax return relating to income excluding foreign income.
Income excluding foreign income – items 10 to 15
Instructions to complete items 10 to 15 in the tax return relating to income excluding foreign income.
Deductions – items 16 to 20
Instructions to complete items 16 to 20 in the partnership tax return relating to deductions.
Foreign income – items 22 to 24
Instructions to complete items 22 to 24 in the partnership tax return relating to foreign income.
Overseas transactions or thin capitalisation – items 29 to 30
Instructions to complete items 29 and 30 in the partnership tax return relating to overseas transactions.
Taxation of financial arrangements – items 31 and 32
Instructions to complete items 31 and 32 in the partnership tax return relating to taxation of financial arrangements.
Key financial information – items 33 to 36
Instructions to complete items 33 to 36 in the partnership tax return relating to key financial information.
Business and professional items – items 37 to 53
Instructions to complete items 37 to 53 in the partnership tax return relating to business and professional items.
Statement of distribution – item 54
Instructions to complete item 54 statement of distribution in the partnership tax return.
Declarations
Instructions for how to complete the declarations on the partnership tax return.