Get the strata title body corporate tax return
Go to Strata title body corporate tax return 2025This link opens in a new window on our Publication Ordering service (POS) at iorder.com.au to get a copy.
Get the strata title body corporate tax return instructions
The Strata title body corporate tax return instructions 2025 aren't available in print from our Publication Ordering service (POS) at iorder.com.au.
To get a copy download:
- Strata title body corporate tax return instructions 2025 (NAT 4125, PDF 209KB)
- Strata title body corporate tax return instructions 2025 (NAT 4151, DOCX 3MB).
Using the Strata title body corporate tax return
We treat Strata title bodies corporate as public companies under tax law and must lodge a tax return for any year they derive assessable income. If your body corporate only derives amounts that are subject to the principle of mutuality, you don't need to lodge a tax return. These amounts are not assessable income.
Strata title bodies corporate would normally have to complete a company tax return. However, we provide the Strata title body corporate tax return that certain strata title bodies corporate can use instead of completing a full company tax return. Some compulsory items and labels have already been completed for you – you don’t have to do anything with these already completed items and labels.
You can't use the Strata title body corporate tax return 2025 if one of the following applies to your body corporate, it:
- has net capital gains
- receives franked dividends
- has losses brought forward from earlier income years claimed as a deduction
- has tax offset refunds
- has overseas transactions or interests
- needs to make an interposed entity election.
In the above situations, you must use the Company tax return 2025 instructions.
Capital gain or capital loss
If your strata title body corporate has made a capital gain or a capital loss from a transaction for all or part of the common property, don't include the gain or loss in the tax return for the body corporate. Each proprietor or unit owner must include their share of the capital gain or loss in their own tax return based on their proportion of the lot entitlements.
For more information, see Taxation Ruling TR 2015/3 Income tax: matters relating to strata title bodies constituted under strata title legislation.
Continue to: Instructions to complete strata title body corporate return 2025