Item 6 Tax withheld

Label T: Tax withheld where ABN not quoted

It's important to read the information on item 6: Tax withheld on the ATO website.

The tax withheld amount for label T pre-fills from the Payment Summary schedule (PS). See Payment summary schedule (PS).

The amount of tax withheld may not be more than 50% of the total at item 5: Income: Gross payments where ABN not quoted—labels C and D.
Don't include any share of amounts withheld that are a distribution from another partnership where an ABN wasn't quoted. Show this at label C Share of credit for tax withheld where ABN not quoted item 8.

If there is an amount of tax withheld at label T, the corresponding gross income amount must be shown at label C and D Gross payments where ABN not quoted item 5

CCH References

26-120 Payments from which amounts must be withheld

Label U: Credit for tax withheld - foreign resident withholding (excluding capital gains)

It's important to read the information on item 6 Tax withheld on the ATO website.

Only non-residents should complete this label. An Australian resident should not claim a foreign income tax offset at this label.
Don't include any share of foreign-resident withholding (excluding capital gains) credits received by the partnership from another partnership or trust. Include these at item 8.

The tax withheld amounts must be entered in the Payment Summary schedule (PS). We'll filter the total through to label U: Credit for tax withheld-foreign resident withholding (excluding capital gains).

Only complete this label if the amount was withheld in Australia and remitted to the ATO.

If claiming a credit at label U for tax withheld under foreign resident withholding (excluding capital gains), the corresponding gross payment must be shown at item 5 label B: gross payments subject to foreign resident withholding (excluding capital gains).

CCH References

22-000 Tax liability of non-residents

26-120 Payments from which amounts must be withheld