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If a company's aggregated turnover is $20 million or greater, the company is eligible for the 40% non-refundable tax offset.
If your company has an aggregated turnover of $20 million or greater, print X in the box at the right of Yes and go to Part E item 5 'Non-refundable tax offset'. You do not need to complete items 3 and 4.
If your company has an aggregated turnover of less than $20 million, print X in the box at the right of No. You must complete items 3 and 4 of Part E. You do not need to complete item 5.
Last modified: 21 Dec 2012QC 26005