• Accompanying schedules

    What schedules must be lodged?

    Schedule

    Head company

    Subsidiary member with non-membership period

    Capital allowances

    Required if group's aggregate amounts exceed thresholds that apply to companies generally (see Company income tax return instructions 2004)

    Not required for 2002-03 and 2003-04 income years

    Capital gains tax (CGT)

    Required if group's aggregate capital gains or losses - ignoring intragroup gains and losses - exceeds $10,000

    Not required for 2002-03 and 2003-04 income years

    Consolidated group losses schedule

    Required if group has utilised, carried forward or had transferred from joining entities losses greater than $100,000

    Not required for 2002-03 and 2003-04 income years

    Thin capitalisation

    Only required for the latest application of the thin capitalisation rules

    Not required for 2002-03 and 2003-04 income years

    Schedule 25A

    Required if group's aggregate amount of transactions or dealings with international related parties exceeds $1 million

    Not required for 2002-03 and 2003-04 income years

    R&D

    Required

    Not required for 2002-03 and 2003-04 income years

    Dividends and interest

    Not required where company is required to lodge an annual investment income report (under regulation 56(1) of the Income Tax Regulations 1936)

    Not required where company is required to lodge an annual investment income report (under regulation 56(1) of the Income Tax Regulations 1936)

    PAYG

    Required

    Required if applicable

    Personal services income

    Required

    Required if applicable

      Last modified: 20 Oct 2010QC 17844