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 R&D tax incentive schedule)	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 (do not include pool deductions)	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 (excluding a loss that is attributed to the individual)	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