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Appendixes

Last updated 24 July 2023

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

Appendix 1: Company tax rate
Use Appendix 1 to help you locate the company tax rates.

Appendix 2: Foreign countries and other jurisdictional codes
Use Appendix 2 to work out the foreign country and jurisdictional codes.

Appendix 3: Capital works deductions
Use Appendix 3 to help you work out your deduction for capital works.

Appendix 4: Uniform capital allowances
Use Appendix 4 to help you with uniform capital allowances.

Appendix 5: Commercial debt forgiveness
Use Appendix 5 to help you apply the net forgiven amount of commercial debt.

Appendix 6: Thin capitalisation
Use Appendix 6 to help you work out if the thin capitalisation rules apply and what to do if they affect you.

Appendix 7: Taxation treatment of pooled development funds and investors
Use Appendix 7 to help you work out the taxation treatment of pooled development funds and investors.

Appendix 8: Personal services income
Use Appendix 8 to work out if you're a personal services business, the PSI rules apply and you need to limit deductions.

Appendix 9: General information
Use Appendix 9 for general information to help you complete your tax return.

Appendix 10: Small business boosts
Use Appendix 10 for instructions and information for claiming the small business boosts.

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