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 |
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