2023 Tax time summary of non-individual form changes

About this summary

This summary provides notification of the changes made to non-individual tax return forms and schedules for the 2022–23 income tax reporting period.

For the definitive view of the changes to products, you must always refer to the final published version of the relevant publication.

Company tax return

The Company tax return 2023 is available in portable document format (PDF).

The following changes have been made to the 2023 income year tax return.

7 Reconciliation to taxable income or loss

Change	Label	Description
New	J	Small business skills and training boost
New	L	Small business technology investment boost

13 Losses information

Change	Label	Description
New	T	Tax loss 2022–23 carried back to 2018–19
New	W	Tax loss 2022–23 carried back to 2019–20
New	X	Tax loss 2022–23 carried back to 2020–21
New	Y	Tax rate 2022–23 carried back to 2021–22
New	Z	Tax rate 2021–22
New	A	Net exempt income 2021–22
New	B	Income tax liability 2021–22
New	C	Select your aggregated turnover range for 2021–22
New	D	Aggregated turnover for 2021–22

Calculation statement

Change	Label	Description
Removed	M	R&D recoupment tax
Removed	H1	Credit on interest for early payments – amount of interest

Fund income tax return

The Fund income tax return 2023 is available in portable document format (PDF).

The following change has been made to the 2023 income year tax return.

Section D: Income tax calculation statement

Change	Label	Description
Removed	H1	Credit on interest for early payments - amount of interest

Partnership tax return

The Partnership tax return 2023 is available in portable document format (PDF).

The following changes have been made to the 2023 income year tax return.

52 Small business boost

Change	Label	Description
New	A	Small business skills and training boost
New	B	Small business technology investment boost

Trust tax return

The Trust tax return 2023 is available in portable document format (PDF).

The following changes have been made to the 2023 income year tax return.

CCIV sub-fund trusts

Change	Description
New	Do you own shares that are referable to a sub-fund within the same CCIV as you?

52 Small business boost

Change	Label	Description
New	A	Small business skills and training boost
New	B	Small business technology investment boost

Attribution managed investment trust (AMIT) tax return

The Attribution managed investment trust tax return 2023 is not available in print or to download as a portable document format (PDF).

The following changes have been made to the 2023 income year tax return.

Small business boost

Change	Description
New	Small business skills and training boost
New	Small business technology investment boost

Attribution corporate collective investment vehicle (CCIV) sub-fund tax return

The Attribution Corporate Collective Investment Vehicle (CCIV) sub-fund tax return 2023 is not available in print or to download as a portable document format (PDF).

You should only use the instructions and complete the Attribution CCIV sub-fund tax return 2023 if you meet the AMIT eligibility requirements as a CCIV sub-fund for the income year.

Research and Development (R&D) tax incentive schedule

The Research and development tax incentive schedule 2023 is available in portable document format (PDF).

The following changes have been made to the 2023 income year schedule.

Part A, item 8 R&D assets – Balancing adjustment losses

Change	Label	Description
Removed	O	Australian owned R&D
Removed	P	Foreign owned R&D

Reportable tax position (RTP) schedule

The Reportable tax position schedule 2023 is available in portable document format (PDF).

The following changes have been made to the 2023 income year schedule.

Category C – changes and new questions

Question no.	Changes
7	Red zone added to subcategory 6.
14	Red zone added to subcategory 7 and 17. Additional information requested in comments.
23	Red zone added to subcategory 7.
24	Minor change to subcategory numbers.
34	Minor wording changes.
35	Subcategory 1, 2 and 3 added to the question.
37	Red zone added to subcategory 6, 16 and 26.
39	Subcategory 8 modified with red zone added and subcategory 9 removed.
41	New Question 41 – Treaty shopping arrangements or to obtain reduced withholding tax rates (TA 2022/2).
42	New Question 42 – global intangible low-taxed income (TD 2022/9).

Capital gains tax (CGT) schedule

The Capital gains tax (CGT) schedule 2023 is available in portable document format (PDF).

There have been no changes made to the 2023 income year schedule.

Consolidated group losses schedule

The Consolidated groups losses schedule 2023 is available in portable document format (PDF).

There have been no changes made to the 2023 income year schedule.

International dealings schedule (IDS)

The International dealings schedule 2023 is available in portable document format (PDF).

There have been no changes made to the 2023 income year schedule.

Losses schedule

The Losses schedule 2023 is available in portable document format (PDF).

There have been no changes made to the 2023 income year schedule.

See changes made to non-individual tax return forms and schedules for the 2023 tax year.