If the Trust Has No Business Activity at All

If the trust has no business operations during the taxable year, you can deactivate the “Business” section via the financial image .

Action: Navigate to the Financial Image and deactivate the “Business” section entirely, if you cant deactivate, refer to this guide. How to "Deactivate" Business schedule for Trust Tax Return

If the Trust Has a Business, But No Income for the Year

In cases where the trust operates a business but has no income in the specific taxable year, the "Business" section must remain active. However, you should indicate that no business income was received.

Action: Enter “0” in the line item labeled “Other Business Income”.

If You Want to Hide the “Business” Section from the Form

To completely remove the “Business” section from displaying in the return output—even if expenses or revenue exist—you must reclassify all income and expenses to other categories.

Tip: Use tags such as “Other Deduction” or any category outside of "Business", so these amounts are not linked to the “Business” section.

CMN.ATO.CTR.430018, which relates to depreciation claims for Small Business Entities (SBEs)

What Does Error CMN.ATO.CTR.430018 Mean?

This validation rule checks that:

6X Depreciation (Total depreciation expenses)

must be less than or equal to

Depreciation for Small Business Pool (Item B)

The rule applies only when the entity is marked as a Small Business Entity (SBE) at label F1.

Why the Error Commonly Occurs

Accountants often prepare financials using standard (accounting) depreciation rates, but apply accelerated depreciation rates for tax purposes. This difference is typically handled as follows:

Accounting depreciation is added back at label 7W
Tax depreciation is claimed at label 7F

✅ This method is valid and works as long as F1 (Small Business Entity) is not marked "Yes."

However, if F1 is incorrectly set to "Yes", the return will trigger CMN.ATO.CTR.430018, because the ATO expects 6X to align with SBE pool deductions under the simplified depreciation rules.

How to Resolve or Avoid the Error

Summary

Only set F1 (Small Business Entity) to "Yes" if you're fully using simplified depreciation rules.
For mixed methods (standard accounting depreciation and tax depreciation), keep F1 blank or set to "No".
Carefully reconcile depreciation between financials and the tax return to prevent validation issues.

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