About the schedules
Complete only one copy of the appropriate schedule.
Attach all schedules you complete to the Partnership tax return 2025 unless we specify otherwise. If you lodge your tax return without all the schedules we require, we may not consider your lodgment to be in the approved form.
Schedule of additional information
If these instructions ask you to provide additional information, you must record any additional information on a separate sheet of paper.
Attach the additional information to the tax return and print X in the Yes box at the question Have you attached any 'other attachments'?
If you complete the tax return, you don't attach any other documents to it, print X in the No box.
International dealings schedule
You need to complete an International dealings schedule 2025, if, in 2024–25:
- you had attributed foreign income
- the thin capitalisation provisions apply to you
- the debt deduction creation rules apply to you
- you had overseas interest or royalty expenses
- the aggregate value of your transactions or dealings with international related parties (including the value of any property or service transferred or the balance of any loans) was greater than $2 million.
Lodge an International dealings schedule 2025, where thin capitalisation or debt deduction creation rules affect the partnership and a tax return is required because the partnership:
- was not a member of a consolidated group or MEC group (a non-membership period)
- had any of the above 4 points apply in the non-membership period.
For help completing the schedule and a copy of the schedule, see International dealings schedule and instructions 2025.
For more information, see Appendix 3.
Trust income schedule
Complete a Trust income schedule 2025 if you're entitled to one or more distributions from trusts and attach it to your partnership tax return.
Certain amounts reported in your Trust income schedule are also reported in your tax return at:
- item 8 Partnerships and trusts
- item 22 Attributed foreign income
- item 23 Other assessable foreign source income
For help completing the schedule, who must complete it and a copy of the schedule, see Trust income schedule and instructions 2025.
Non-individual PAYG payment summary schedule
Complete a Non-individual PAYG payment summary schedule if you show amounts at any of the following sections of the partnership tax return:
- item 5 Income amounts at labels C, D or B
- item 6 Tax withheld amounts at label T or U.
For a copy of the schedule and instructions, see Non-individual PAYG payment summary schedule and instructions.
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