Form detail
ATO Form Company Tax Return
Australian Company Tax Return
Country
Australia
Revision year
2024
Methods
efile
Updated
2026-05-20
Australian Company Tax Return
Annual income tax return for Australian companies.
Who must file: Australian-resident companies and certain foreign companies with Australian-source income.
Practical overview
The Australian company tax return is generally due 28 February following the 30 June year-end for most companies, or earlier for large companies and consolidated groups. Base rate entities (turnover under AUD 50 million) face a 25 percent rate; other companies face a 30 percent rate. The franking account drives shareholder-level integration via Division 207.
Practical steps
- Identify base-rate entity status (turnover under AUD 50 million).
- Compute taxable income with all relevant deductions.
- File the company tax return via standard business reporting.
- Maintain the franking account for dividend planning.
Due-date notes
Generally 28 February following 30 June year-end; earlier for large companies.
Timing: 28 February
Penalty snapshot
Failure-to-lodge penalty and general interest charge apply.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormATO BAS
Cited by
- FormATO BAS
Primary sources
- ATO: Company tax returnVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.