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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 Seasonal Labour Mobility Program); 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 a *primary production business in Australia;

       (8)           had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia;

       (9)           was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416;

       (10)       received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned