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Instructions and tax return

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:

These publications are available from the Tax Office.

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
  • to make an interposed entity election

use the Company tax return 2004. You cannot complete your tax return using the Strata title body corporate tax return 2004.