Document ID: chunk:federal_register_of_legislation:F2015L00786:body:0:p3
Version: federal_register_of_legislation:F2015L00786
Segment Type: other
Provision Reference: 
Character Range: 5025–7891

person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required).

    In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, the return must be in the approved form.

    Table A

    Every person not covered by Tables N or O who during the year of income:
       1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation (the Commissioner) under the Pay As You Go (PAYG) withholding system, other than:
           * withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or
           * withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or
           * withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or
           * withholding payments covered by section 12-140 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or
           * withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or
           * withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or

           * payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or
       2.      incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or
       3.      carried on a business; or
       4.      was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997) in Australia; or
       5.      had an individual interest in the net income or partnership loss of a partnership which operated a primary production