ATO National Tax Equivalent Regime

ATTACHMENT 7 - NTER annual return

NTER annual return

The NTER annual return will be identical to the company tax return except that it will be headed as an NTER tax equivalent return.

The Commissioner will issue an NTER tax equivalent return for each NTER income year.

[ History: Attachment 7 amended

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July 2025 (Version 13), to replace reference to 'NTER 'C' return' with reference to 'NTER tax equivalent return'. ]

Version history

Prior versions of the ATO National Tax Equivalent Regime, from Version 6, can be requested from atolawsupport@ato.gov.au , if required.