Document ID: chunk:federal_register_of_legislation:F2018L00620:body:0:p6
Version: federal_register_of_legislation:F2018L00620
Segment Type: other
Provision Reference: 
Character Range: 13271–16100

not covered by Table L or Table M that during the *income year was:
       (1)     an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or

       (2)     a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii).

Table D

    Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year:

       (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 payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii).

    Note:

    Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2018.

    Other entities to which this Table applies are required to lodge the Fund income tax return 2018.

Table E

    Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia.

    Note:

    The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2018.

    Other trustees to which this Table applies are required to lodge the Trust tax return 2018.

Table F

    Every person liable to pay tax as:

       (1)     the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or

       (2)     a person having control of a non-resident's money under section 255 of the ITAA 1936.

Table G

    Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer.

    Note:

    The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at paragraph 3.3 as being the first day of the sixth month of the following income year.

Table H

    A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by:

       (1)      the partners resident in *Australia; or

       (2)      any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N):

          (a)