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Amounts recorded on this schedule are not shown in accounts.

These amounts integrate to the Company Return as follows:

  1. The Total Other assessable income integrates to Item 7 - Reconciliation to taxable income or loss, Label B - Other assessable income

  2. 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