Appendixes 1 to 10
Appendixes 1 to 10 to help you understand and complete the Trust tax return 2025.
Published 28 May 2025
Use Appendix 1 to help you report dividends and for information about franking credits and franking entities.
Use Appendix 2 for information about 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 if you're a personal services business, the PSI rules apply and you need to limit deductions.
Use Appendix 8 to help you complete the trust tax return for a deceased estate.
Use Appendix 9 if you are distributing trust income to a beneficiary under 18 years old – other than deceased estates.
Use Appendix 10 for the rate of tax payable on trust income for beneficiaries presently entitled and under 18 years old.
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