Appendixes for the partnership tax return
Additional information to help you understand and complete certain sections of your partnership tax return.
Published 28 May 2025
Use Appendix 1 to help you report dividends and for information on franking credits and franking entities.
Use Appendix 2 for information on how to report any royalties paid or credited.
Use Appendix 3 to help you work out if the thin capitalisation rules or debt deduction creation rules apply.
Use Appendix 4 to help you apply the net forgiven amount of commercial debt.
Use Appendix 5 to help you work out your deduction for capital works.
Use Appendix 6 to help you with uniform capital allowances.
Use Appendix 7 to work out deductions applicable to partners.
Use Appendix 8 to work out depreciation deductions as a small business entity.
Use Appendix 14 to work out if you're a small business entity and eligible for the small business entity concessions.
Use Appendix 15 for more information about your entitlement to work out exploration credits.
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