This worksheet is filled from the Distributions from partnerships worksheet (dip).
If item 13: label D has a value, that value will be passed to the sbp worksheet along with the Partnership name and TFN. See Item 13 - Partnerships and Trusts
You must review this worksheet and complete any of the open fields that apply to you as MYOB Tax doesn't have those details. This will avoid an incorrect Small business income tax offset being calculated.
You do not need to a small business entity to claim this offset. You only need to be a small business entity if you are a sole trader with business income at item 15.