Financial information, tax reconciliation and working papers
For entities we are reviewing, provide the following documents relating to the last 2 income years:
- a statement of comprehensive income with notes
- a statement of financial position with notes
- the detailed calculations reconciling accounting profit to taxable income
- the working papers which support the calculation of any capital (CGT) gain or loss, including details of
- the applicable CGT event
- whether a roll-over has been chosen
- any CGT discount or concessions that have been claimed.
For more information go to Tax governance