Company Tax Return - ATO

    Business

  1. Company information

  2. Items 1 to 5

  3. Information statement – items 6 to 25

  4. Overseas transactions, interests, or thin capitalization – items 26 to 30

  5. Calculation statement

  6. Declaration

Item

Description for 2.3.4.


1

Ultimate and immediate holding company name and ABN or country code


2

Description of main business activity



A – Percentage of foreign shareholding



B – Industry code


3

Status of Company



C – Residency



D – Entity type



E – Activity indicator



F – Business indicator



G – Significant global entity



Z – Consolidated indicator


4

Interposed entity election status


5

Country by country reporting entities – General purpose financial statements (GPFS) obligation


*6

Calculation of total profit or loss (Excluding Income Tax Expenses) Want to Match with Book Profit


*7

Reconciliation to taxable income or loss (Refer Reconciliation Statement)


*8

Financial and other information



N – Functional currency translation rate



O – Functional currency chosen



A – Opening stock



S – Purchases and other costs



B – Closing stock



C – Trade debtors



D – All current assets



E – Total assets



F – Trade creditors



G – All current liabilities



H – Total liabilities



J – Total debt



K – Commercial debt forgiveness



J – Franked dividends paid



K – Unfranked dividends paid



P – Opening franking account balance



M – Closing franking account balance



X – Select your aggregated turnover range



Y – Aggregated turnover



H – Excess franking offsets



N – Loans to shareholders and their associates



D – Total salary and wage expenses



Q – Payments to associated persons



G – Gross foreign income



R – Net foreign income



Attributed foreign income

B – Listed country

U – Unlisted country

V – Transferor trust



Taxation of financial arrangements (TOFA) 


9

Capital allowances


10

Small business entity simplified depreciation


11

Consolidation deductions relating to consumable stores and a right to future income that is a work-in-progress amount asset


12

National rental affordability scheme


*13

Losses information



U – Tax losses carried forward to later income years



V – Net capital losses carried forward to later income years



Loss carry back


*14

Personal services income


15

Licensed clubs, societies, and associations only


16

Life insurance companies and friendly societies only


18

Pooled development funds (PDF)


19

Retirement savings accounts (RSAs) providers only


20

Foreign income tax paid Offset


21

Research and development tax incentive


22

Early stage venture capital limited partnership  (ESVCLP) tax offset


23

Early-stage investor tax offset


25

Reportable tax position


26&

27

International related party dealings or transfer pricing


28

Overseas interests


29

Thin capitalization


30

Transactions with specified countries