Appendixes for the company tax return
Additional information to help you understand and complete certain sections of your company tax return.
Published 30 May 2024
Use Appendix 1 to help you locate the company tax rates.
Use Appendix 2 to work out the foreign country and jurisdictional codes.
Use Appendix 3 to help you work out your deduction for capital works.
Use Appendix 4 to help you with uniform capital allowances.
Use Appendix 5 to help you apply the net forgiven amount of commercial debt.
Use Appendix 6 to help you work out if the thin capitalisation rules apply and what to do if they affect you.
Use Appendix 7 to help you work out the taxation treatment of pooled development funds and investors.
Use Appendix 8 to work out if you're a personal services business, the PSI rules apply and you need to limit deductions.
Use Appendix 9 for general information to help you complete your tax return.
Use Appendix 10 for instructions and information for claiming the small business bonus deductions.
Use Appendix 11 to work out depreciation deductions as a small business entity.
QC101684