Group structure

Last updated 3 July 2023

The topics and evidence we typically cover in our request for group structure information are:

Chart or similar

We typically ask you to provide a chart or similar document that shows the structure of the group including:

It needs to be as at 30 June (or as at the end of your SAP year).

Advise us of any changes to the structure during the last 2 income years, including:

We typically request other details relating to group members including:

names of the beneficial and non-beneficial owners
classes of shares and rights attached and the percentage ownership for each class of share
the trustee name and ABN or ACN (if a corporate trustee)
a copy of the trust deeds and minutes of trustee resolutions.

Your group in the last 2 income years may have had an offshore entity, foreign branch or asset that you:

If so, provide the following:

details of the type of asset such as
- bank account
- shares
- investment portfolio
- real property
if shares, the name and activities of the entity and percentage of the interest held by the Australian entity
when the asset was acquired and disposed of, if applicable
the value in Australian dollars and rationale for valuation (book value, cost or latest market valuation)
the details of the entity that owns the asset including
- the name
- the jurisdiction or location
- where it earns its income
the annual amount of revenue in Australian dollars that has been earned from each asset
an explanation of any amount of income that has not been included in Australian assessable income
details of all intangible assets used or transferred by the taxpayer during the last 2 income years
details of the employee organisational structure for offshore entities including any changes to it over the last 2 income years.

QC63760