ATO National Tax Equivalent Regime
ATTACHMENT 7 - NTER annual return
NTER annual return
The NTER annual return will be identical to the company tax return except that it will be headed as an NTER tax equivalent return.
The Commissioner will issue an NTER tax equivalent return for each NTER income year.
[ History: Attachment 7 amended
- •
- July 2025 (Version 13), to replace reference to 'NTER 'C' return' with reference to 'NTER tax equivalent return'. ]
Version history
Prior versions of the ATO National Tax Equivalent Regime, from Version 6, can be requested from atolawsupport@ato.gov.au , if required.
| Version | Date released |
|---|---|
| Version 1 | June 2001 |
| Version 2 | July 2002 |
| Version 3 | March 2004 |
| Version 4 | February 2005 |
| Version 5 | January 2006 |
| Version 6 | January 2008 |
| Version 7 | March 2010 |
| Version 8 | February 2012 |
| Version 9 | April 2014 |
| Version 10 | April 2016 |
| Version 11 | October 2019 |
| Version 12 | January 2022 |
| Version 13 | July 2025 |
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