Business
Company information
Items 1 to 5
Information statement – items 6 to 25
Overseas transactions, interests, or thin capitalization – items 26 to 30
Calculation statement
Declaration
Item | Description for 2.3.4. | |
1 | Ultimate and immediate holding company name and ABN or country code | |
2 | Description of main business activity | |
A – Percentage of foreign shareholding | ||
B – Industry code | ||
3 | Status of Company | |
C – Residency | ||
D – Entity type | ||
E – Activity indicator | ||
F – Business indicator | ||
G – Significant global entity | ||
Z – Consolidated indicator | ||
4 | Interposed entity election status | |
5 | Country by country reporting entities – General purpose financial statements (GPFS) obligation | |
*6 | Calculation of total profit or loss (Excluding Income Tax Expenses) Want to Match with Book Profit | |
*7 | Reconciliation to taxable income or loss (Refer Reconciliation Statement) | |
*8 | Financial and other information | |
N – Functional currency translation rate | ||
O – Functional currency chosen | ||
A – Opening stock | ||
S – Purchases and other costs | ||
B – Closing stock | ||
C – Trade debtors | ||
D – All current assets | ||
E – Total assets | ||
F – Trade creditors | ||
G – All current liabilities | ||
H – Total liabilities | ||
J – Total debt | ||
K – Commercial debt forgiveness | ||
J – Franked dividends paid | ||
K – Unfranked dividends paid | ||
P – Opening franking account balance | ||
M – Closing franking account balance | ||
X – Select your aggregated turnover range | ||
Y – Aggregated turnover | ||
H – Excess franking offsets | ||
N – Loans to shareholders and their associates | ||
D – Total salary and wage expenses | ||
Q – Payments to associated persons | ||
G – Gross foreign income | ||
R – Net foreign income | ||
Attributed foreign income B – Listed country U – Unlisted country V – Transferor trust | ||
Taxation of financial arrangements (TOFA) | ||
9 | Capital allowances | |
10 | Small business entity simplified depreciation | |
11 | Consolidation deductions relating to consumable stores and a right to future income that is a work-in-progress amount asset | |
12 | National rental affordability scheme | |
*13 | Losses information | |
U – Tax losses carried forward to later income years | ||
V – Net capital losses carried forward to later income years | ||
Loss carry back | ||
*14 | Personal services income | |
15 | Licensed clubs, societies, and associations only | |
16 | Life insurance companies and friendly societies only | |
18 | Pooled development funds (PDF) | |
19 | Retirement savings accounts (RSAs) providers only | |
20 | Foreign income tax paid Offset | |
21 | Research and development tax incentive | |
22 | Early stage venture capital limited partnership (ESVCLP) tax offset | |
23 | Early-stage investor tax offset | |
25 | Reportable tax position | |
26& 27 | International related party dealings or transfer pricing | |
28 | Overseas interests | |
29 | Thin capitalization | |
30 | Transactions with specified countries |
