Instructions to complete the Partnership tax return 2025

Instructions for completing the partnership TFN, ABN, addresses, name, partners, business description and status

Instructions to complete item 5 business income, expenses and the reconciliation items.

Instructions to complete items 6 to 9 in the tax return relating to income excluding foreign income.

Instructions to complete items 10 to 15 in the partnership tax return relating to income excluding foreign income.

Instructions to complete items 16 to 20 in the partnership tax return relating to deductions.

Instructions to complete items 22 to 24 in the partnership tax return relating to foreign income.

Instructions for overseas transactions, thin capitalisation, debt deduction creation rules and personal services income.

Instructions to complete items 31 and 32 in the partnership tax return relating to taxation of financial arrangements.

Instructions to complete items 33 to 36 in the partnership tax return relating to key financial information.

Instructions to complete items 37 to 53 in the partnership tax return relating to business and professional items.

Instructions to complete item 54 statement of distribution in the partnership tax return.

Instructions for how to complete the declarations in the partnership tax return.