ato logo
Search Suggestion:


Last updated 25 May 2022

Find additional information to help you understand and complete certain sections of your Trust tax return.

Appendix 1: Dividends
Use Appendix 1 to help you report dividends and for information about franking credits and franking entities.

Appendix 2: Royalties
Use Appendix 2 for information about how to report any royalties paid or credited.

Appendix 3: Thin capitalisation
Use Appendix 3 to help you work out if the thin capitalisation rules apply and what to do if they affect you.

Appendix 4: Commercial debt forgiveness
Use Appendix 4 to help you apply the net forgiven amount of commercial debt.

Appendix 5: Capital works deductions
Use Appendix 5 to help you work out your deduction for capital works.

Appendix 6: Uniform capital allowances
Use Appendix 6 to help you with uniform capital allowances.

Appendix 7: Personal services income (PSI)
Use Appendix 7 to work out if you're a personal services business, the PSI rules apply and you need to limit deductions.

Appendix 8: Instructions to trustees of deceased estates
Use Appendix 8 to help you complete the trust tax return for a deceased estate.

Appendix 9: Trustee instructions for beneficiaries under 18 years old - other than deceased estates
Use Appendix 9 if you are distributing trust income to a beneficiary under 18 years of age – other than deceased estates.

Appendix 10: Rates of tax payable by trustees on behalf of beneficiaries under 18 years old
Use Appendix 10 for the rate of tax payable on trust income for beneficiaries presently entitled and under 18 years old.

Appendix 11: Closely held trust reporting
Use Appendix 11 for information and rules about reporting for closely held trusts.

Appendix 12: Trust assessment codes
Use Appendix 12 to access the trust assessment codes.

Appendix 13: Small business entity concessions
Use Appendix 13 to work out if you are a small business entity and eligible for the small business entity concessions.