Appendix 3 - Summaries and worksheets

Overview

Warning:

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

End of attention

This appendix contains the following summary sheets that may be useful when preparing your tax return.

Section 1 also contains the following worksheets:

• worksheet 1 - working out your control and attribution percentages
• worksheet 2 - working out the tainted income ratio for a CFC
• worksheet 3 - working out amounts from partnerships to be included in the tainted income ratio
• worksheet 4 - working out the attributable income of a CFC.

The summaries and worksheets are intended as guides only and may not cover all the qualifications and conditions contained in the law that may apply to a particular case.