Other Addition Items worksheet (add)
Amounts recorded on this schedule are not shown in accounts.
These amounts integrate to the Company Return as follows:
The Total Other assessable income integrates to Item 7 - Reconciliation to taxable income or loss, Label B - Other assessable income
The Total Non-deductible expenses integrates to Item 7 - Reconciliation to taxable income or loss, Label W - Non-deductible expenses.
As Expense item 6, label X is an accounting amount and if there are R&D assets which are included at 6X but not included at 6W, integration between the depreciation worksheet and item 6X has been removed.
This shows the OTHER ADDITION Items worksheet layout.
OTHER ASSESSABLE INCOME - Label B (Income not shown in company’s accounts) | |
|---|---|
Description | Amount |
Adjustments to income derived | |
Increase in interest | E171 |
Increase in dividends | E233 |
Increase in partnership distribution | E235 |
Increase in trust distribution | E236 |
Year end sales cut off adjustment | E234 |
Assessable balancing adjustment amounts on depreciating assets (uplifted by the relevant portion) | E238 |
R&D Feedback adjustments (from Part B, label B | E238 |
Attributed foreign income not included in accounts | E173 |
Bad debts recovered not included in accounts | E174 |
Benefits or prizes from investment-related lotteries | E175 |
Foreign exchange taxable gains | E210 |
Grants received not included in accounts | E214 |
Gross taxable foreign sourced income | E215 |
Other assessable income not included in accounts | |
E185 | E237 |
[Ctrl+Insert] to add lines to record the description and amounts E390 | E340 |
Total Other assessable income: $ | E179 |
NON-DEDUCTIBLE EXPENSES - Label W | |
Amortisation as per accounts (including Goodwill) | E172 |
Borrowing costs claimed in accounts | E176 |
Capital items written off as repairs | E177 |
Depreciation expenses - label X item 6 if company not an SBE | E178 |
Expenses to the extent to which they are not deductible | |
Entertainment | E181 |
Legal expenses/consultants' fees | E182 |
Subscriptions and donations | E183 |
Bad debts | E205 |
Part of prepaid expenses not deductible this year | E137 |
Travel by Spouse (of the same or opposite sex) | E206 |
Expenses incurred in deriving non-assessable non-exempt income | E216 |
Certain expenses relating to PSI that are not deductible | E220 |
Extraordinary loss per accounts | E207 |
Finance lease interest | E208 |
Foreign exchange accounting losses | E209 |
Foreign tax paid (or deemed paid) | E211 |
Debt deductions denied by THIN capitalisation | E240 |
Loss on sale of depreciating assets included in accounts (excluding R&D assets subject to R&D incentive tax offset) | E218 |
Loss on sale of other assets included in accounts | E219 |
Luxury car lease payments | E212 |
Net adjustment to expenses claimed - Decrease in consumable stores | E224 |
Net increase in provisions | E225 |
Net increase in trading stock valuation for tax purposes | E226 |
Non-share dividends | E213 |
Offshore banking unit losses (20/30 of eligible deductions, 10/28.5 if entity is eligible small business.) | E221 |
Other capital items included in accounts | E227 |
Penalties and fines | E229 |
Superannuation charged in accounts | E230 |
Trust losses deducted from accounting income | E231 |
Unrealised losses on revaluation of assets to fair value | E241 |
Other non-deductible expenses: | |
E184 | E232 |
[Ctrl+Insert] to add lines to record the description and amounts E390 | E340 |
Total Non-deductible expenses: $ | E170 |