franking franking Australian franking credits from credits from a UTD A credits from a a franking franking franking company company company Tax-exempted 7.90 UTD x C amounts amounts Depends on Tax-free individual 7.91 UTD x C Tax-free amounts amounts circumstances of beneficiary. Depends on B Tax-deferred amounts Tax-deferred individual 7.92 UTD amounts circumstances x C Tax-deferred amounts of beneficiary Not directly Other reported Included in Share of allowable (included in 7.93 UTD x A non-primary trust 7.77 and production income deductions reported at 13U) Share of Share of credit credit for for amounts Share of credit for amounts withheld from amounts withheld from 7.94 withheld UTD 13A A Foreign Foreign resident from foreign resident withholding resident withholding withholding Share of Share of credit credit for tax Share of credit for tax 7.95 UTD 13S for tax paid by A paid by paid by trustee trustee trustee Non-resident Interest in the beneficiary net income 7.96 ss98(3) UTD 13S included in x Not reported assessable assessable amount income Non-resident Interest in the beneficiary net income 7.97 ss98(4) UTD 13S included in x Not reported assessable assessable amount income DIS, DIV, Interposed INT, 7.98 Not reported x Not reported entity name TDP, FSI, UTD DIS, DIV, Interposed INT, 7.99 entity TFN Not reported x Not reported TDP, FSI, or ABN UTD
franking credits from a franking company franking credits from a franking company UTD A Australian franking credits from a franking company 7.90 amounts UTD x C Tax-exempted amounts 7.91 Tax-free amounts UTD Depends on individual circumstances of beneficiary. x C Tax-free amounts 7.92 Tax-deferred amounts UTD Depends on individual circumstances of beneficiary x B Tax-deferred amounts C Tax-deferred amounts 7.93 Other allowable trust deductions UTD Not directly reported (included in 7.77 and reported at 13U) x A Included in Share of non-primary production income 7.94 Share of credit for amounts withheld from foreign resident withholding UTD 13A Share of credit for amounts withheld from Foreign resident withholding A Share of credit for amounts withheld from Foreign resident withholding 7.95 Share of credit for tax paid by trustee UTD 13S Share of credit for tax paid by trustee A Share of credit for tax paid by trustee 7.96 Non-resident beneficiary ss98(3) assessable amount UTD 13S Interest in the net income included in assessable income x Not reported 7.97 Non-resident beneficiary ss98(4) assessable amount UTD 13S Interest in the net income included in assessable income x Not reported 7.98 Interposed entity name DIS, DIV, INT, TDP, FSI, UTD Not reported x Not reported 7.99 Interposed entity TFN or ABN DIS, DIV, INT, TDP, FSI, UTD Not reported x Not reported
FINAL_AIIR_Companion_Guide_20151019_v2.docx