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Item 6 - Tax withheld

Label T - Tax withheld where ABN not quoted

Show at label T the total amount of tax deducted from the payments received where no ABN was quoted as entered in the Payment Summary schedule. The amount of tax withheld may not be more than 50% of the total at Income where no ABN was quoted item 5.

Do not include any share of amounts withheld that is a distribution from another partnership or trust where an ABN was not quoted. Show this at label C Share of credit for tax withheld where ABN not quoted item 8.

If an amount of tax withheld is shown at label T, the corresponding gross income amount must be disclosed at label C and/or 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)

Show at label U the total of tax withheld from payments made to the trust that were subject to foreign resident withholding (excluding capital gains). Do NOT include any share of foreign resident withholding (excluding capital gains) credits received by the trust from another partnership or trust. These should be included at item 8.

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

You only complete this label if the trust is a non-resident trust and the amount was withheld in Australia and remitted to the ATO.

CCH References

22-000 Tax liability of non-residents

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