Document ID: chunk:federal_register_of_legislation:F2017L00529:body:0:p6
Version: federal_register_of_legislation:F2017L00529
Segment Type: other
Provision Reference: 
Character Range: 13319–16215

1 to the Taxation Administration Act 1953, and
           b)      fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953, and
           c)      payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs).

    Table G

    Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust, not covered by Table O or Table P, that during the year of income:
       1. was an Australian resident; or
       2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than:
           a)      dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953, and
           b)      fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953, and
           c)      payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs).

    Note:

    Trustees of self-managed superannuation funds to which this table applies are required to lodge the Self-managed superannuation fund annual return 2017. Other entities to which this table applies are required to lodge the Fund income tax return 2017.

    Table H

    Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997.

    Table I

    Every person liable for tax as:
       1. 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936; or
       2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936.

    Table J

    In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936, every person liable for tax as:
       1. an 'agent for a non-resident insurer'; or
       2. an 'agent for a non-resident reinsurer'.

    Table K

    A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997, is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table Q):

           a)      if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be – by any one of those partners;

           b)      if 2 or more of those partners