Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p7
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 16041–18809

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 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 section 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 the following (other than a partner described in Table N):

       (1)           the partners resident in *Australia; or

       (2)           any partner resident in *Australia who satisfies the conditions set out below:

           (a)           if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or

           (b)           if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or

           (c)           if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year.

If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia.

Table I

Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997.

Table J

Any *person who was a foreign resident (within the meaning of section 995‑1 of the ITAA 1997) during the *income year, and:

       (1)           on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or an accumulated Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and

       (2)           their income was more than $12,090 for the *income year.

Note: