Schedules

Get the information and schedules that you may need to complete and attach to your tax return.

About the schedules

Complete only one copy of each appropriate schedule.

Attach all completed schedules to Company tax return 2023 unless specified otherwise.

Lodge your tax return and all the required schedules by the due date.

If you lodge your tax return without all the required schedules, we may not consider it to have been lodged in the approved form.

If you do not lodge your tax return and all schedules by the due date, you may be charged a penalty for failing to lodge on time.

Part-year subsidiary members of consolidated or multiple entry consolidated (MEC) groups lodging a company tax return for the non-membership period must complete all relevant schedules for the non-membership period if required by the following instructions.

Schedule of additional information

Where we refer to a schedule of additional information, you must record any additional information on a separate sheet of paper and attach it to the tax return.

Capital gains tax schedule

Companies that have one or more CGT events happen during the income year must complete a Capital gains tax schedule 2023.

Attach the completed CGT schedule to the tax return if:

• total current year capital gains are greater than $10,000, or
• total current year capital losses are greater than $10,000.

The head company of a consolidated or MEC group (as head company of the consolidated or MEC group and while not a member of a consolidated or MEC group) must complete a Capital gains tax (CGT) schedule 2023 if it makes either:

• total current year capital gains are greater than $10,000
• total current year capital losses are greater than $10,000.

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, then that company may also need to lodge a Capital gains tax (CGT) schedule 2023 for the non-membership periods.

The Guide to capital gains tax 2023 will help you complete the CGT schedule. It includes:

• a capital gain or capital loss worksheet for calculating a capital gain or capital loss for each CGT event
• a CGT summary worksheet for calculating a net capital gain or net capital loss for the income year
• the CGT schedule and instructions.

Consolidated groups losses schedule

A head company of a consolidated group or MEC group must complete a Consolidated groups losses schedule 2023 and lodge it with the Company tax return 2023 if any of the following apply:

• The total of the group’s tax losses and net capital losses carried forward to later income years is more than $100,000.
• The total tax losses and net capital losses transferred from joining entities is more than $100,000.
• The total of its deducted tax losses and applied net capital losses is greater than $100,000.
• It has an interest in a controlled foreign company (CFC) that has current year losses greater than $100,000.
• It has an interest in a CFC that has deducted or carried forward a loss to later income years greater than $100,000.
• It is a life insurance company or is treated as a life insurance company under subdivision 713-L of the ITAA 1997, and the total of complying superannuation class tax losses and net capital losses carried forward to later income years is greater than $100,000.

Transfer the totals of tax losses carried forward and net capital losses carried forward in Part A of the Consolidated groups losses schedule 2023 item 13 Losses information labels U and V on the Company tax return 2023.

For more information, see Consolidated groups losses schedule instructions 2023.

If a head company needs to complete a Consolidated groups losses schedule 2023, it might also need to complete a CGT schedule 2023.

Losses schedule

Use the Losses schedule 2023, to show detailed information on losses when required to do so.

If your company does not need to submit a Consolidated groups losses schedule 2023 and if any of the following apply, complete and attach a Losses schedule 2023:

• It has total tax losses and net capital losses carried forward to later income years greater than $100,000.
• It can only deduct a tax loss or apply a net capital loss in the income year or a later income year if the business continuity test has been satisfied (The 'same business test' and the 'similar business test' are collectively known as 'business continuity test' – for more information, see How to claim a tax loss).
• Having passed the continuity of ownership test, it deducted tax losses and applied net capital losses totalling more than $100,000.
• It has a changeover time that occurred after 1.00 pm by legal time in the ACT on 11 November 1999 and determined that it has an unrealised net loss as defined in the provisions of Subdivision 165-CC of the Income Tax Assessment Act 1997 (ITAA 1997).
• It is a life insurance company and the total of complying superannuation class tax losses and net capital losses carried forward to later income years is greater than $100,000.
• It has an interest in a CFC that has 2022–23 CFC losses greater than $100,000.
• It has an interest in a CFC that has deducted or carried forward a loss to later income years greater than $100,000.

If the company is required to complete a Losses schedule 2023, transfer the totals of the amounts at Part A of the Losses schedule 2023 item 13 Losses information labels U and V on the Company tax return 2023.

For more information, see Losses schedule instructions 2023.

If a company needs to complete a Losses schedule 2023 under the above criteria, it may also need to complete a CGT schedule 2023.

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, that company may also need to lodge a Losses schedule 2023 for the non-membership periods.

Research and development tax incentive schedule

If you make a claim at item 21 Non-refundable R&D tax offset – label A or item 21 Refundable R&D tax offset – label U for an R&D tax offset under the R&D tax incentive, that is, Division 355 of the ITAA 1997, you must complete and attach to the Company tax return 2023 a Research and development tax incentive schedule 2023.

For information about how to complete the schedule, see Research and development tax incentive schedule instructions 2023.

You do not need to complete the Research and development tax incentive schedule 2023, if:

• you have additional assessable income in relation to a clawback amount, but are not claiming a tax offset under the R&D tax incentive in this year of income –you will still need to work out this amount and include it at both  
  • item 21 Clawback amounts – additional assessable income – label W
  • item 7 Other assessable income – label B in the Company tax return 2023 (see Part B of the Research and development tax incentive schedule instructions 2023 for information about how you work out your clawback amount).
• If you have a deductible balancing adjustment amount but are not claiming a tax offset under the R&D tax incentive in this year of income – you will still need to work out the catch up deduction for the deductible balancing adjustment and include it in the company tax return at  
  • item 21 Balancing adjustments – catch up deduction label X
  • item 7 Other deductible expenses – label X (see Part B of the Research and development tax incentive schedule 2023 instructions for information to work out your deductible balancing adjustment).

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, that company may also need to lodge a Research and development tax incentive schedule 2023 for the non-membership periods.

If you have requested an amendment

If your company has made a request for an amendment that includes changes to its R&D claim, you must complete a Research and development tax incentive schedule 2023 showing the amended figures. Send this schedule, with a letter requesting the amendment, to:

Australian Taxation Office
PO Box 3004
PENRITH  NSW  2740

Reportable tax position (RTP) schedule

Companies must lodge a reportable tax position (RTP) schedule if they meet the RTP schedule lodgment criteria.

Where a company is required to lodge, you must select Yes at item 25 Are you required to lodge a reportable tax position schedule? in the Company tax return 2023.

Complete and attach to the company tax return a Reportable tax position schedule 2023.

A reportable tax position is one or more of the following:

• Category A – a position that is about as likely to be correct as incorrect or less likely to be correct than incorrect
• Category B – a position in which uncertainty about taxes payable or recoverable is recognised or disclosed in the taxpayer’s financial statements or a related party’s financial statements
• Category C – a reportable arrangement.

For more information, see Reportable tax position schedule instructions 2023.

International dealings schedule

Where the relevant information is reported in the company tax return you must complete and attach to the company tax return an International dealings schedule 2023.

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, that company may also need to lodge an International dealings schedule 2023 for the non-membership periods.

Thin capitalisation rules

If your company is subject to the thin capitalisation rules, see item 27 and Appendix 6, you must complete and attach to the company tax return an International dealings schedule 2023.

For more information, see International dealings schedule instructions 2023.

For guidance in applying the arm's length debt test in Division 820 of the Income Tax Assessment Act 1997, see PCG 2020/7 Arm's length debt test – ATO compliance approach.

Dividend and interest schedule

You must lodge a Dividend and interest schedule 2023 that shows the information listed below unless you are required to report the same information in an Annual investment income report for the 2022–23 year.

Complete and attach to the Company tax return 2023 the Dividend and interest schedule 2023 – it must show:

• the names, addresses, dates of birth and tax file numbers (TFNs) or Australian business numbers (ABNs), where quoted, of all shareholders (including employee shareholders in a consolidated or MEC group) to whom dividends, or deemed dividends, have been paid during 2022–23 (or approved substituted accounting period)
• the amount of dividend paid to each shareholder, and any franking credits for that amount (you show unfranked dividends that are and are not declared to be conduit foreign income at separate items)
• the names, addresses, dates of birth and TFNs or ABNs, where quoted, of all investors, other than those investors in the business of providing business or consumer finance, to whom interest of $1 or more was paid or credited during 2022–23 (or substituted accounting period), and the amount of interest paid or credited to each person
• where dividend or interest amounts are paid more than once during 2022–23 to the same investor, aggregate the amounts and report the investor's details once
• nil returns are not required.

Consolidated and MEC groups

Consolidated and MEC groups do not include:

• dividends paid under a demerger unless the head entity of the demerger group elected under subsection 44(2) of the Income Tax Assessment Act 1936 (ITAA 1936) to treat those dividends as assessable income
• dividends paid by one member to another within a consolidated or MEC group
• interest paid by one member to another within a consolidated or MEC group.

Consolidated and MEC groups include interest paid or credited by a subsidiary member of a consolidated or MEC group to an investor outside the group.

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, that company must also lodge a schedule showing the above details for dividends or interest paid during the non-membership periods.

Lodging the schedule

You can lodge the schedule with the company tax return or under separate cover. You must lodge it by the due date for lodgment of the company tax return for companies whose income year ends on 30 June 2023. Companies with an approved substituted accounting period must lodge their schedule by 31 October 2023 or the due date for lodgment of their company tax return, whichever is later.

If you are lodging your schedule separately from your company tax return, complete the Taxpayer's declaration section.

Non-individual PAYG payment summary schedule

Pay as you go (PAYG) withholding applies to several withholding events including:

• payments for a supply where no ABN is quoted
• payments arising from investments where no TFN or ABN is quoted
• certain payments to foreign residents described in the Taxation Administration Regulations 2017External Link (sections 31–33 have foreign resident withholding provisions) and former Taxation Administration Regulations 1976 (regulations 44A–44D have foreign resident withholding provisions).

If the company has had an amount withheld from payments covered by PAYG withholding, the payer should have given the company a payment summary. A payer may issue a receipt, remittance advice or similar document in place of the approved form. If the company did not receive or has lost its copy of the payment summary, contact the payer responsible and request a signed photocopy of the payer’s copy.

Complete and attach to the Company tax return 2023 a Non-individual PAYG payment summary schedule 2023 if your company has an amount at:

• item 6 Income – label A Gross payments where ABN not quoted
• item 6 Income – label B Gross payments subject to foreign resident withholding (except where the amount is from partnership or trust distributions)
• Calculation statement – label H2 Credit for tax withheld – foreign resident withholding
• Calculation statement – label H3 Credit for tax withheld where ABN is not quoted.

Income subject to foreign resident withholding that has been included in a distribution received by the company from a partnership or trust is declared at either item 6 Income:

• label D Gross distribution from partnerships
• label E Gross distribution from trusts.

However, a Non-individual PAYG payment summary schedule 2023 is not required for these distributions because they do not have an associated payment summary.

Completing the Non-individual PAYG payment summary schedule 2023

Print the company’s TFN and name in the appropriate boxes at the top of the schedule.

From each PAYG payment summary – withholding where ABN not quoted and PAYG withholding from foreign residents – payment summary, record on the Non-individual PAYG payment summary schedule 2023:

• the appropriate letter for your type of withholding  
  • F for foreign resident withholding
  • N for withholding where an ABN is not quoted
• payer’s ABN (or withholding payer number)
• total tax withheld
• gross payment
• payer’s name.

Do not attach copies of any payment summary to the company tax return. Keep the payment summaries with the company’s copy of the tax return. Keep a copy of the Non-individual PAYG payment summary schedule 2023 with the company’s tax records.

If a subsidiary member of a consolidated or MEC group must lodge a company tax return for any non-membership periods during the year of income, that company may also need to lodge a Non-individual PAYG payment summary schedule 2023 for the non-membership periods.

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