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  • 3. Status of company

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The information you include at items 1, 2 and 3, along with certain income labels, will be used to identify entities for inclusion in the Report of entity tax information.

    C - Residency indicator

    C1, C2 and C3

    Print X in the box that shows the appropriate description.

    Residency status is not required if you select D7 Corporate unit trust or D8 Public trading trust.

    Complete C3 if the company is a non-resident company carrying on a business in Australia through a permanent establishment (PE).

    D - Company indicator

    D1 to D10

    Print X in the box that shows the appropriate description.

    A friendly society that carries on life insurance business must describe its status as D10 Public; otherwise its status is D3 Non-profit. For more information on friendly societies that carry on life insurance business, see 16 Life insurance companies and friendly societies only.

    Only complete one of these labels. If more than one applies, select the one that appears first.

    D7 Corporate unit trust applies only to trusts that are corporate unit trusts as defined in section 102J of the ITAA 1936. D8 Public trading trust applies only to trusts that are public trading trusts as defined in section 102R of the ITAA 1936.

    If you are a consolidated head company you need to indicate if you are D9 Private or D10 Public. You also need to select Z1 Consolidation head company.

    Marking the incorrect box may result in you not receiving a necessary service or material from us or could lead to incorrect targeting of audits.

    E - Business indicator

    E1 to E3

    Print X in the box that shows the appropriate description. If more than one label applies, select the one that appears first. If none apply, leave the boxes blank.

    F - Entity indicator

    F1

    Print X at F1 if the company is a small business entity for income years commencing on or after 1 July 2015.

    The company will be a small business entity if it is carrying on a business and has an aggregated turnover of less than $2 million. See Am I eligible for the small business entity concessions?

    Z - Consolidated indicator

    Information for consolidated and multiple entry consolidated (MEC) groups

    Z1 and Z2

    Print X in the box that shows the appropriate description. Only complete one of these labels.

    • Select Z1 Consolidated head company if the company was a head company of a consolidated or MEC group at any time during the income year. Consolidated head companies need to indicate if they are D9 Private or D10 Public.
    • Select Z2 Consolidated subsidiary member if Z1 does not apply and the company was a subsidiary member of a consolidated or MEC group that had a period when it was not a member of the group (non-membership period) during the income year.

    If neither applies, leave the boxes blank.

    End of example
    Last modified: 02 Oct 2019QC 48080