Excepted net capital gain of a minor

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End of attention

Include the amount of any excepted net capital gain of a minor at A and provide a statement on a separate sheet of paper:

• detailing the distribution of excepted net capital gains to each beneficiary, and
• listing each beneficiary who is considered to be an excepted person, giving supporting reasons.

Attach this statement to the tax return and print X in the Yes box at Have you attached any ‘other attachments’? at the top of page 1 of the tax return.

For an explanation of excepted income and excepted person, see appendix 9.