Document ID: chunk:federal_register_of_legislation:F2018L00620:body:0:p4
Version: federal_register_of_legislation:F2018L00620
Segment Type: other
Provision Reference: 
Character Range: 7713–10686

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 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