Item A5 - Amount on which family trust distribution tax has been paid

Click this link to open the information on Item A5 on the ATO website.

In 2017-18 did a trust, company or partnership distribute anything to you on which family trust distribution tax has been paid?

Enter the amount on which FTDT has been paid.

This amount is not included in Taxable Income and is not subject to Income Tax or Medicare, but it will be used in the determination of liability for the Medicare Levy Surcharge.

The on-screen wording in brackets following the item description does not form part of the ATO printed form. If the Medicare Levy Surcharge (mls) is completed prior to this item being completed, any amount on which FTDT has been paid must be entered in the mls worksheet.

To use the mls worksheet:

Press label X to open the worksheet. (If an mls worksheet is already attached to the return it will be opened when you click label X or when you press [Enter] at the label.)
Click the Income Tests button.
Enter the total of ‘amounts on which FDT tax has been paid’.
Press [F6] to save and integrate the amount to label X.

CCH References

6-268 Family trust distribution tax