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Utilitisation rate properties 2026

This is a Tax worksheet and is not lodged with the return.

The fields to fully specify the utilisation rate are:

Date: Enter the Date from which this utilisation rate is effective.

Event: Click [F10] to open the list to make a selection from:

  • Bundle created

  • Transferred to new head company

  • Transferred to new head company – with group losses

  • Group acquired new loss bundles

  • Increase in market value of group

  • Total of available fractions greater than 1.

To add a new rate

  1. Click Preparation > Schedule > Consolidated Losses Worksheet > New > Rates tab > New

To edit a rate already added to the rates index

  1. Click Preparation > Schedule > Consolidated Losses Worksheet

  2. Select the Transferor

  3. Click Properties > Rates tab

  4. Highlight the rate to be adjusted and click Properties.

Foreign and Non-Foreign rates

Rate - Non-Foreign: - Press [F10] to use the Utilisation Rate Calculator or enter the rate as a number less than 1.000.

Rate - Foreign: If the joining entity is a Value Donor then the foreign rate is available for data entry. Press [F10] to use the Utilisation Rate Calculator or enter as a number less than 1.000.