Publications and legislative references

Publications

You may need to refer to the following publications and legislative references when completing the company tax return.

General

• Base rate entity company tax rate
• Capital gains tax schedule 2023
• Claiming a tax deduction for depreciating assets and other capital expenses
• Company tax return 2023
• Debt and equity tests: guide to 'at call' loans
• Debt and equity tests: guide to the debt and equity tests
• Deductions for prepaid expenses 2023
• Direct debit request form and instructions
• Dividend and interest schedule 2023
• Family trust distribution tax payment advice
• Foreign income return form guide
• Franking account tax return and instructions 2023
• Fringe benefits tax – a guide for employers
• Guide to capital gains tax 2023
• Guide to depreciating assets 2023
• Guide to foreign income tax offset rules 2023
• Guide to functional currency rules
• Guide to the taxation of financial arrangements (TOFA)
• Instructions for refund of franking credits: NFP endorsed entities
• International dealings schedule 2023
• International dealings schedule instructions 2023
• Interposed entity election or revocation 2023
• Losses schedule instructions 2023
• Market valuation for tax purposes
• Mutuality and taxable income
• Non-individual PAYG payment summary schedule 2023
• Not-for-profit guide to Company tax return 2022
• PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report
• Personal services income
• Personal services income – Company, partnership or trust
• Personal services income tool
• Private ruling application form
• Research and development tax incentive schedule instructions 2023
• Simplified imputation: Franking deficit tax offset
• Simplified imputation: FDT offset for late balancers
• Small business CGT concessions
• Small business entity concessions – Eligibility
• Strata title body corporate tax return and instructions 2023
• Taxation statistics
• TFN withholding for closely held trusts
• Thin capitalisation
• Venture capital deficit tax return and explanatory notes

Consolidated or MEC groups

• Consolidated groups losses schedule 2023
• Consolidated groups losses schedule instructions 2023
• Notification of members joining and or leaving the group
• Notification of a new eligible tier-1 company of a multiple entry consolidated group
• Notify us of continuation of a multiple entry consolidated group with a new provisional head company
• Notify us when a provision head company is no longer eligible (MEC group)

Legislative references

• A New Tax System (Australian Business Number) Act 1999
• Federal Register of Legislative Instruments (also at legislation.gov.auExternal Link)
• Fringe Benefits Tax Assessment Act 1986
• Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• Industry, Research and Development Act 1986
• Life Insurance Act 1995
• Pooled Development Funds Act 1992
• Shortfall Interest Charge (Imposition) Act 2005
• Taxation Administration Act 1953

To order or download one of our publications:

• go to Order publications for publications and forms and ATO guidance products for tax rulings and practice statements
• phone 1300 720 092.

If you are a tax professional:

• go to ATO publication ordering serviceExternal Link
• order by fax on 1300 361 462.

Phone

• Business 13 28 66
  Information about business income tax, fringe benefits tax (FBT), fuel tax credits, goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
• Tax agents 13 72 86
  For enquiries from registered tax professionals
• Superannuation 13 10 20
  For enquiries about unclaimed or lost superannuation, personal superannuation, employer's super obligations, self-managed super funds (SMSFs), compassionate release and fund nomination
• Individual 13 28 61
  For individual income tax and general personal tax enquiries

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS National) on 13 14 50.

If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need.

• TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
• Speak and Listen (speech to speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.
• Internet relay users, connect to internet-relay.nrscall.gov.auExternal Link

Additional contact information is available, see Contact us.

Return to: Instructions to complete the return

Use these instructions to help you complete the Company tax return 2023 (NAT 0656).