Purpose and submission
Form GR-A is the group-relief form for a transferor company, completed for the relevant Year of Assessment. Its instructions require submission together with Form C and refer readers to IRAS’s Group Relief System guide and group-relief webpage. The form estimates about 10 minutes to complete once transferor and claimant information is ready.
Companies and financial year-end
The form states that group relief is available to Singapore-incorporated companies in the same group with the same financial year-end. This form is not a substitute for the detailed group-relief eligibility rules in the separate guide.
Part 1: transferor identification and totals
Enter the YA, transferor name and tax reference number, and total loss items transferred. The total is the aggregate of the amounts listed for claimant companies in Part 3, so it should reconcile with those entries.
Part 2: three exclusions to confirm
The declaration asks the company to confirm that it is not dormant for the YA; not an investment-holding company transferring current-year unused losses from expenses exceeding investment income; and not a section 10D company transferring current-year unused losses or capital allowances, except industrial building allowances or land intensification allowances. The form says group relief cannot be claimed for the three excluded situations.
The 75% continuous holding declaration
The signatory declares that the relevant holding company’s ordinary shareholding levels remain at least 75% throughout the continuous period entered in Part 3, ending on the basis period’s last day. The company must keep its shareholding computation because the Comptroller may request it. All information must be true and complete; false or incorrect declarations carry penalties under the Income Tax Act.
Part 3: claimant priority and six amount fields
List claimant companies in priority order, with each name, tax reference number and continuous period’s From and To dates in day/month/year format. For each claimant enter unused capital allowances, losses and donations, separately under the normal corporate tax rate (NTR) and concessionary tax rate (CTR): six amount fields in total. Amounts come from the tax computation submitted with Form C before the section 37A adjustment.
Additional claimants and signing
The two-page form provides five claimant positions. Use separate forms if there are more than five claimant companies. Complete the date, contact number, signatory’s capacity, full name and signature. Page 2 continues the claimant rows and repeats the transferor tax reference, linking the continuation to the first page.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗