COVID-19 tax measures: tax return disclosures has been saved
COVID-19 tax measures: tax return disclosures
On 22 February 2021, the ATO published new approved forms and associated instructions for taxpayers with early balancing substituted accounting periods when:
- Claiming a deduction under, or opting out of the temporary full expensing measure;
- Opting out of the backing business investment measure;
- Claiming a loss carryback tax offset.