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Strata title bodies corporate instructions

Last updated 1 October 2019

Strata title bodies corporate are treated as public companies under the tax law and are required to lodge a tax return for any year in which income is earned. For a full explanation of the tax treatment of Strata title bodies corporate refer to Taxation Ruling IT 2505, Taxation Determinations TD 93/7, TD 93/73 and TD 96/22.

If the strata title body corporate has:

  • net capital gains
  • losses brought forward from earlier income years claimed as a deduction
  • overseas transactions or interests and/ or
  • needs to make an interposed entity election

use the Company tax return 2002. You cannot complete your tax return using the Strata title body corporate tax return 2002.

QC97672