Publications
You may need to refer to the following publications and legislative references when completing the company tax return.
General
- Application for ABN registration for companies, partnerships, trusts and other organisations
- Base rate entity company tax rate
- Capital gains tax (CGT) schedule 2022
- Claiming a tax deduction for depreciating assets and other capital expenses
- Company tax return 2022
- Debt and equity tests: guide to 'at call' loans
- Debt and equity tests: guide to the debt and equity tests
- Deductions for prepaid expenses 2022
- Direct debit request form and instructions
- Dividend and interest schedule 2022
- Family trust distribution tax payment advice
- Foreign income return form guide
- Franking account tax return and instructions 2022
- Fringe benefits tax – a guide for employers
- Guide to capital gains tax 2022
- Guide to company tax return for not-for-profit organisations 2022
- Guide to depreciating assets 2022
- Guide to foreign income tax offset rules 2022
- Guide to functional currency rules
- Guide to the taxation of financial arrangements (TOFA)
- Instructions for refund of franking credits: NFP endorsed entities
- International dealings schedule 2022
- International dealings schedule instructions 2022
- Interposed entity election or revocation 2022
- Losses schedule instructions 2022
- Market valuation for tax purposes
- Mutuality and taxable income
- Non-individual PAYG payment summary schedule 2022
- PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report
- Personal services income
- Personal services income – Company, partnership or trust
- Personal services income tool
- Private ruling application form
- Research and development tax incentive schedule instructions 2022
- Simplified imputation: Franking deficit tax offset
- Simplified imputation: FDT offset for late balancers
- CGT concessions
- Small business entity concessions – Eligibility
- Strata title body corporate tax return and instructions 2022
- Taxation statistics
- TFN withholding for closely held trusts
- Thin capitalisation
- Venture capital deficit tax return and explanatory notes
Consolidated or MEC groups
- Consolidated groups losses schedule 2022
- Consolidated groups losses schedule instructions 2022
- Notification of members joining and or leaving the group
- Notification of a new eligible tier-1 company of a multiple entry consolidated group
- Notify us of continuation of a multiple entry consolidated group with a new provisional head company
- Notify us when a provision head company is no longer eligible (MEC group)
Legislative references
- A New Tax System (Australian Business Number) Act 1999
- Federal Register of Legislative Instruments (also at legislation.gov.auExternal Link)
- Fringe Benefits Tax Assessment Act 1986
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Industry, Research and Development Act 1986
- Life Insurance Act 1995
- Pooled Development Funds Act 1992
- Shortfall Interest Charge (Imposition) Act 2005
- Taxation Administration Act 1953
Return to:
Use these instructions will help you complete the Company tax return 2022 (NAT 0656).