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Appendixes for the partnership tax return

Additional information to help you understand and complete certain sections of your partnership tax return.

Published 30 May 2026

Use Appendix 14 to work out if you're a small business entity and eligible for the small business entity concessions.

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.

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