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  • Alignment between accounting and tax results

    Financial information, tax reconciliation and working papers

    For entities we are reviewing, provide the following documents relating to the past two years:

    • a statement of comprehensive income with notes
    • a statement of financial position with notes
    • the detailed calculations reconciling accounting profit to taxable income
    • the working papers which support the calculation of any CGT gain or loss, including details of      
      • the applicable CGT event
      • whether a roll-over has been chosen
      • any CGT discount or concessions that have been claimed.

    Next step:

    Last modified: 10 Dec 2020QC 63760