TABLE HTABLE H

TABLE H

Every person that during the year of income ended 30 June 2003, or approved period in lieu, was a head company of a consolidated group or a MEC group pursuant to Part 3-90 of the ITAA 1997.

TABLE I

Every person liable for tax as 'agent for a non-resident insurer', 'agent for a non-resident reinsurer', 'master of the ship or agent other representative in Australia of the owner or charterer' or from being in 'control of a non-resident's money'.

TABLE J
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 K

Where a trust estate has derived income and the trustee is not covered by Tables L, M or N, 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.