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 cell and Total current year capital gains cell. If the Capital gains other - Taxable Australian property cell is greater than zero, then the Type of payment cell 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 cell and Total current year capital gains cell. If the Capital gains other - Non-Taxable Australian property cell is greater than zero, then the Type of payment cell must be AMT or UTD. 6.120 Non-assessable non-exempt amount the total amount of non-assessable – income paid, credited or attributed (for AMITs), to the investor. If the Non-assessable non-exempt amount cell is greater than zero, then the Type of payment cell 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 AMIT cost base net amount excess cell is greater than zero, then the Type of payment – cell must be set to AMT. If the AMIT cost base net amount excess cell is greater than zero, then the AMIT cost base – net amount shortfall cell must be blank. –
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 cell and Total current year capital gains cell. If the Capital gains other - Taxable Australian property cell is greater than zero, then the Type of payment cell 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 cell and Total current year capital gains cell. If the Capital gains other - Non-Taxable Australian property cell is greater than zero, then the Type of payment cell must be AMT or UTD. 6.120 Non-assessable non-exempt amount – the total amount of non-assessable income paid, credited or attributed (for AMITs), to the investor. If the Non-assessable non-exempt amount cell is greater than zero, then the Type of payment cell 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 AMIT cost base net amount – excess cell is greater than zero, then the Type of payment cell must be set to AMT. If the AMIT cost base net amount – excess cell is greater than zero, then the AMIT cost base net amount – shortfall cell must be blank.
AIIR_PC_spreadsheet_format_final_clean_v6.0.0.docx