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  • Trustee beneficiary (TB) statement information



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you are not making a TB statement, print X in the No box.

    If you are unsure whether you need to make a TB statement read the information in appendix 12.

    If you are making a TB statement, print X in the Yes box for this trustee beneficiary, and then:

    • at P show any tax-preferred amounts to which the trustee beneficiary is presently entitled; if there are no tax-preferred amounts, show a zero at P.
    • at Q show any untaxed part of a share of net income of the trustee beneficiary; if there is no untaxed part of a share of net income, show a zero at Q.

    For more information about how to complete P and Q and the definitions of 'tax-preferred amounts' and 'untaxed part of a share of net income', read appendix 12.


    Beneficiary details

    To make a correct TB statement, complete the beneficiary information:

    • for resident beneficiaries, showing the name and TFN of the trustee beneficiary
    • for non-resident beneficiaries, showing the name and address of the trustee beneficiary.
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    If there are more than five beneficiaries, ensure that the details required to make a correct TB statement are provided in the attachment for each trustee beneficiary.

    If you are required to make a TB Statement, and you do not do so in the specified period, you may be liable to pay trustee beneficiary non-disclosure tax. The specified period for lodgment of the TB statement is the due date of the trust's tax return, or a further period allowed by the Commissioner. For more information see appendix 12.

    Last modified: 12 Feb 2019QC 22968