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  • Group structure

    The topics and evidence we typically cover in our request for group structure information are:

    Chart or similar

    We typically ask you to provide a chart or similar document that shows the structure of the group (including companies, partnerships, trusts and superannuation funds). It needs to be as at 30 June (or as at the end of your SAP year).

    Changes to structure

    Advise us of any changes to the structure during the past two years, including:

    • all entities within Australia and related foreign entities
    • a description of their role and business activities.

    Details of group members

    We typically request other details relating to group members including:

    • names of the beneficial and non-beneficial owners
    • classes of shares and rights attached and the percentage ownership for each of class of share
    • the trustee name and ABN or ACN (if a corporate trustee)
    • a copy of the trust deeds and minutes of trustee resolutions.

    Offshore entity, foreign branch or asset

    Your group in the past two years may have had an offshore entity, foreign branch or asset that you:

    • directly or indirectly own
    • control or have an interest in at any time

    If so, provide the following:

    • details of the type of asset (for example, bank account, share, investment portfolio or real property)
    • if shares, the name and activities of the entity and percentage of the interest held by the Australian entity
    • when the asset was acquired and disposed of, if applicable
    • the value in Australian dollars and rationale for valuation (book value, cost or latest market valuation)
    • the details of the entity that owns the asset including      
      • the name
      • the jurisdiction or location
      • where it earns its income
    • the annual amount of revenue in Australian dollars that has been earned from each asset
    • an explanation of any amount of income that has not been included in Australian assessable income
    • details of all intangible assets used or transferred by the taxpayer during the last two years
    • details of the employee organisational structure for offshore entities including any changes to it over the last two years.

    Next step:

    Last modified: 10 Dec 2020QC 63760