ATO National Tax Equivalent Regime

ATTACHMENT 7

NTER ANNUAL RETURN

The NTER annual return will be identical to the 'C' return for companies except that it will be headed as an NTER tax equivalent return.

The Commissioner will issue an NTER 'C' return form for each NTER income year.

[Archived: History notes for amendments to the Manual made by Versions 2, 3, 4, 5 & 6 have been archived. For the wording of these history notes, see Version 8 12 February 2012]