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Company tax return instructions 2023

Use these instructions to help you complete the Company tax return 2023 (NAT 0656).

Last updated 24 July 2023

About these instructions
How these instructions will help you to complete the company tax return.

How to lodge and pay
How to lodge the company tax return, including the first tax return and the payment options available.

What’s new?
Find out what's new in legislation or other changes to take into consideration when lodging the tax return.

Schedules
Get the information and schedules that you may need to complete and attach to your tax return.

General administration
Find information to support your lodgment, administration and record keeping requirements.

Instructions to complete the company tax return
Instructions for how to complete the company tax return.

Company information
Instructions for how to complete the company information on the company tax return.

Items 1 to 5
Instructions for how to complete the labels for items 1 to 5 of the company tax return.

Information statement – items 6 to 25
Instructions for how to complete the labels for items 6 to 25 of the company tax return.

Overseas transactions, interests or thin capitalisation – items 26 to 30
Instructions for how to complete the labels for items 26 to 30 of the company tax return.

Calculation statement
Instructions for how to complete the calculation statement on the company tax return.

Declarations
Instructions for how to complete the declarations on the company tax return.

Worksheet 2: other reconciliation items
Use worksheet 2 to help you reconcile items in the tax return.

Appendixes
Find additional information to help you understand and complete certain sections of your company tax return.

Abbreviations
Find additional information for names and technical terms, each abbreviation is spelled out the first time it is used.

Taxation rulings and practice statements
Supporting taxation rulings and practice statements for completing your company tax return.

Publications and legislative references
Supporting publications and legislation for completing your company tax return.

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