TABLE FTABLE F

TABLE F

Every full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) that:

(1) is an Australian resident, and derived Australian source income, or income from outside Australia during the year of income ended 30 June 2002; or

(2) is a non-resident of Australia, and derived income that is taxable in Australia, other than income from which withholding tax has been deducted, during the year of income ended 30 June 2002.

Every trustee of a superannuation fund, an approved deposit fund or pooled superannuation trust that :

(1) is an Australian resident; or

(2) is a non-resident of Australia, and derived income that is taxable in Australia, other than income from which withholding tax has been deducted, during the year of income ended 30 June 2002.

TABLE G

Returns for persons and full self assessment taxpayers that are liable for tax as ‘agents for non-resident insurers’, ‘agents for non-resident re-insurers’, ‘master of the ship, or the agent or other representative in Australia of the owner or charterer’ or are in ‘control of a

non-resident’s money’ must be lodged by the 1st day of the 6th month of the following year of income.

Note: Every person that is required to lodge a return as agent for any person shall furnish a separate return for each person for whom he is agent, in addition to his own return.

TABLE H
A partnership return required under this notice, is to be lodged by the partners resident in Australia or by any of them who satisfies the conditions set out below:

(a) if paragraph (b) or (c) does not apply – by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be;

(b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss – by any one of the first-mentioned partners; or

(c) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be – by any one of those partners.

If there is no partner resident in Australia, the return is to be lodged by the partnership’s agent in Australia.

TABLE I

Where a trust estate has derived income, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia.