Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p4
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 7869–10758

Table G).

Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year.

Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required).

Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required).

Note:  The return must be in the approved form.

3.4  Tables A to J

Table A

Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions:

       (1)           had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than:

           (a)           payments covered by one of the following:

              (i)            sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or

              (ii)          Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or

              (iii)        Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or

              (iv)         section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); or

              (v)           section 12-320 of Schedule 1 to the TAA (relating to mining payments); or

              (vi)         Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or

              (vii)      Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or

           (b)           payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition);

       (2)           incurred a tax loss or is entitled to deduct a tax loss;

       (3)           made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year;

       (4)           was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year;

       (5)           was a company that transferred a tax loss or net capital loss to another group company;

       (6)           carried on a business;

       (7)           was entitled to income as a beneficiary of a trust estate that has operated