If the is greater than zero, then Capital gains discount method - Taxable Australian property the must be or Type of payment AMT UTD. 6.117 the discounted Capital Gains discount method Non-Taxable Australian property – – part of capital gains from Non-Taxable Australian property that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net Capital gains and Total current year capital gains . If the Capital discount method - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.118 Capital gains other Taxable Australian property the part of capital gains from – – Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.119 Capital gains other Non-Taxable Australian property the part of capital gains – – from Non-Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.120 Non-assessable non-exempt amount the amount of non-assessable – income paid, credited or attributed (for AMITs), to the investor. If the Non-assessable non-exempt amount is greater than zero, then the Type of payment must be AMT or UTD. 6.121 AMIT cost base net amount excess the cost base and reduced cost base of – – membership interests are adjusted downwards by the net amount if the member’s CGT asset AMIT cost base reduction amount exceeds the CGT asset AMIT cost base increase amount.
If the Capital gains discount method - Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.117 Capital Gains discount method – Non-Taxable Australian property – the discounted part of capital gains from Non-Taxable Australian property that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net Capital gains and Total current year capital gains . If the Capital discount method - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.118 Capital gains other – Taxable Australian property – the part of capital gains from Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.119 Capital gains other – Non-Taxable Australian property – the part of capital gains from Non-Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.120 Non-assessable non-exempt amount – the amount of non-assessable income paid, credited or attributed (for AMITs), to the investor. If the Non-assessable non-exempt amount is greater than zero, then the Type of payment must be AMT or UTD. 6.121 AMIT cost base net amount – excess – the cost base and reduced cost base of membership interests are adjusted downwards by the net amount if the member’s CGT asset AMIT cost base reduction amount exceeds the CGT asset AMIT cost base increase amount.
AIIR_PC_spreadsheet_draft_v6.0.0_tracked.docx