Included in Total current year capital A gains and Net capital Capital gains gain 7.79 UTD 18 Capital gains discounted Capital gains: x B method discounted method Discounted capital x C gain Included in Total current year capital x A gains and Net capital Capital gains gain 7.80 UTD 18 Capital gains indexation Capital gains: x B method discounted method Discounted capital x C gain Included in Total current year capital x A gains and Net capital Capital gain 7.81 gains other UTD 18 Capital gains Capital gains: other method x B method Capital gains: other x C method Depends on CGT concession x x B CGT amount individual 7.82 concession UTD circumstances CGT Concession amount x x C of beneficiary amount A Net capital gains Net capital Net capital 7.83 UTD 18A gain gain C Net capital gains Total current year Total current Total current A capital gains 7.84 year capital UTD 18H year capital Total current year gains gains B capital gains Taxable 7.85 foreign UTD 18 Capital gains x Not reported capital gains Assessable FSI x Not reported Assessable foreign 7.86 20E foreign source Assessable foreign source UTD A income source income income Other net FSI x Not reported Other net foreign 7.87 20M foreign source Other net foreign source UTD A income source income income FSI x Not reported Foreign Foreign Foreign income tax 7.88 income tax 20O income tax A offset UTD offset offset C Foreign income 7.89 Australian FSI 20F Australian x Not reported
7.79 Capital gains discounted method UTD 18 Capital gains A Included in Total current year capital gains and Net capital gain x B Capital gains: discounted method x C Discounted capital gain 7.80 Capital gains indexation method UTD 18 Capital gains x A Included in Total current year capital gains and Net capital gain x B Capital gains: discounted method x C Discounted capital gain 7.81 Capital gains other method UTD 18 Capital gains x A Included in Total current year capital gains and Net capital gain x B Capital gains: other method x C Capital gains: other method 7.82 CGT concession amount UTD Depends on individual circumstances of beneficiary x x B CGT concession amount x x C CGT Concession amount 7.83 Net capital gain UTD 18A Net capital gain A Net capital gains C Net capital gains 7.84 Total current year capital gains UTD 18H Total current year capital gains A Total current year capital gains B Total current year capital gains 7.85 Taxable foreign capital gains UTD 18 Capital gains x Not reported 7.86 Assessable foreign source income FSI 20E Assessable foreign source income x Not reported UTD A Assessable foreign source income 7.87 Other net foreign source income FSI 20M Other net foreign source income x Not reported UTD A Other net foreign source income 7.88 Foreign income tax offset FSI 20O Foreign income tax offset x Not reported UTD A Foreign income tax offset C Foreign income 7.89 Australian FSI 20F Australian x Not reported
FINAL_AIIR_Companion_Guide_20151019_v2.docx