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How to get the interposed entity election or revocation 2024

How to get the interposed entity election or revocation and when to use it and how to make the election or revocation.

Published 29 May 2024

Get the interposed entity election or revocation form

Go to Interposed entity election or revocation 2024This link opens in a new window on our Publications Ordering Service (POS) at iorder.com.au to get a copy.

Get the interposed entity election or revocation instructions

For help preparing the interposed entity election or revocation, see Instructions to complete the interposed entity election or revocation 2024.

The Interposed entity election or revocation 2024 instructions are not available in print.

You can create and save a PDF copy (238 KB) from this webpage – select the Print or Download icon under the page heading then select PDF whole page.

When to use the interposed entity election or revocation

The trustees, company or partners must use the Interposed entity election or revocation 2024 for either:

  • making an interposed entity election in accordance with section 272-85 of Schedule 2F to the Income Tax Assessment Act 1936 (ITAA 1936) specifying a day in 2004–05 or a later year
  • revoking an interposed entity election effective from 2023–24 in accordance with subsections 272-85(5A), (5C) and (6) of Schedule 2F to the ITAA 1936.

If you wish to revoke an interposed entity election, use the Interposed entity election or revocation 2024 only for 2023–24.

Continue to: How to make or revoke an interposed entity election

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QC101700