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

See Item A5 on the ATO website.

In the current income year if a trust, company or partnership distributed anything to you on which family trust distribution tax has been paid, you must complete this item.

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 is 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) worksheet 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:

Click label X to open the worksheet.
Click the Income Tests button.
Enter the total of ‘amounts on which FDT tax has been paid’.
Press F6 to save and the amount is passed to label X.

CCH References

6-268 Family trust distribution tax