Appendixes

Last updated 12 February 2019

Appendix 1: Dividends

Appendix 2: Royalties

Appendix 3: Thin capitalisation

Appendix 4: Commercial debt forgiveness

Appendix 5: Capital works deductions and other tax offsets

Appendix 6: Uniform capital allowances

Appendix 8: Trust loss and bad debt legislation - Schedule 2F to the ITAA 1936

Appendix 9: Instructions to trustees of deceased estates

Appendix 10: Trustee instructions for beneficiaries under 18 years old - other than deceased estates

Appendix 11: Rates of tax payable by trustees on behalf of beneficiaries under 18 years of age

Appendix 12: Closely held trust reporting

Appendix 13: Trust assessment codes

Appendix 14: Small business entities

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