Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p6
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 13412–16274

part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or

    (2)           not an Australian resident at any time during the *income year 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 C

Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) 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 was:

       (1)           an Australian resident; 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).

Note:  Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2023.

Other entities to which this Table applies are required to lodge the Fund income tax return 2023.

Table E

Every trustee of a trust estate (including persons that are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) 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 2023.

Note: The trustee of an attribution CCIV sub-fund trust to which this Table applies is required to lodge an Attribution CCIV sub-fund tax return 2023.

Other trustees to which this Table applies are required to lodge the Trust tax return 2023.

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 Part III