Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014
Table GTable G
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Turn the raw legal text into a practical explanation grounded in Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014.
Table G
Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust, not covered by Table O or Table P, that during the year of income:
- was an Australian resident; or
- was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than:
a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953, and
b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953, and
c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs).
Note: