The instructions are split into sections that align to each part of the tax return:
- Company information
- Items 1 to 5
- Information statement – items 6 to 25
- Overseas transactions, interests or thin capitalisation – items 26 to 30
- Calculation statement
- Declaration
Company information
In this section:
- Tax file number (TFN)
- Name of company
- Australian business number (ABN)
- Previous name of company, current and previous postal address
- Business address of main business
- Final tax return
- Electronic funds transfer (EFT)
Tax file number (TFN)
Write the TFN of the company in the boxes provided.
If the company has not previously been allocated a TFN, include a copy of the application with the tax return, prominently highlighted with the words in block letters ‘ATTENTION COPY ONLY – TFN NOT RECEIVED AT THE TIME OF LODGING 2021 TAX RETURN’.
If the company has not applied for a TFN, attach a completed application with its tax return. There may be delays in processing a tax return lodged without a TFN.
The head company of a consolidated or MEC group continues to use its existing TFN.
Name of company
When recording the name of the company:
- print the company name exactly as it appears on the company certificate of incorporation (also known as a certificate of registration) unless the company name is legally changed
- for subsequent tax returns, ensure that the company name is consistent from year to year unless the name changes.
If the company name is legally changed, notify us of the change at the time the change is made.
You can update your details:
- online through Australian Business RegisterExternal Link or Online services for business
- by phone – if you're an authorised contact for the company, phone us on the business enquiries line (not applicable for adding or updating public officer details)
- by lodging a form – order the Change of registration details form (NAT 2943) using our online publication ordering service for business
- through your registered tax agent or BAS agent.
Print on the tax return the current company name as registered with the Australian Securities & Investments Commission (ASIC).
For a consolidated or MEC group, use the head company’s name.
Australian business number (ABN)
We are authorised by the A New Tax System (Australian Business Number) Act 1999 and other taxation laws to collect certain information relating to your entity. We may use business details supplied on the tax return to update the information held in the Australian Business Register (ABR) in relation to your entity. This may include cancelling the ABN if your entity is no longer entitled to be registered in the ABR.
Where authorised by law, selected information on the ABR may be made publicly available and some may be passed on to other Commonwealth, state, territory and local government agencies. These agencies may use ABR information for purposes authorised by their legislation or for carrying out other functions of their agency. Examples of possible uses include registration, reporting, compliance, validation and updating of databases.
You can find details of agencies that regularly receive information from the ABR at abr.gov.auExternal Link or you can phone us on 13 92 26 between 8.00am and 6.00pm Monday to Friday to have a list of the agencies sent to you.
For more information about privacy, the information we collect and how it may be used, see our Privacy statementExternal Link.
Write the ABN of the company in the boxes provided if the company is registered on the Australian Business Register (ABR).
For a consolidated or MEC group, write the ABN of the head company. It is important to use the correct ABN to avoid delays in processing the tax return.
Previous name of company, current and previous postal address
Follow the instructions on the Company tax return 2021 for the following items:
- previous name of the company
- current postal address; if you are lodging the tax return from outside Australia, see Lodging your tax return from outside Australia
- postal address on previous tax return.
Use C/- when ‘care of’ is part of an address. It is the only acceptable format. Using any other term will delay the processing of the tax return.
Business address of main business
Print the street address of the main business. It is the place where most of the business decisions are made.
For a consolidated or MEC group, print the business address of the head company.
Final tax return
If there will be no requirement for the company to lodge tax returns in future years, print X in the Yes box at this item. Otherwise print X in the No box.
Subsidiary members of consolidated or MEC groups should not print X in the Yes box if membership of the consolidated or MEC group is the only basis on which the company will not be required to lodge future tax returns.
If the company is winding down, liquidating or being deregistered, ensure it has complied with its lodgment, reporting, payment and other administrative obligations.
Find out about:
- Closing your business
- Ending your organisation
- Administrative responsibilities – Information for external administrators appointed under the Corporations Act 2001
Electronic funds transfer (EFT)
Direct refund
We need your financial institution details to pay any refund owing to the company, even if you provided them to us before, including:
- Bank State Branch (BSB) number (this number has six digits, do not include spaces or hyphens)
- account number (this number has no more than nine digits, do not include spaces or hyphens)
- account name, for example Citizen Pty Ltd. Do not show account type, such as cheque in the account name. Include spaces between each word and initials where required. If it exceeds 32 characters, provide the first 32 characters only.
The refund can only be paid into a recognised financial institution account located in Australia.
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