Regulator resource library

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V NET Capital Losses Carried Forward TO Later Income Years

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IF YOU Receive AN Asset

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FOR Beneficiaries OF Trusts

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Partial Exemption

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Moving Into A Dwelling

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Having A Different Home From Your Spouse OR Dependent Child

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What IS AN Ownership Interest

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Main Residence

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Marriage OR Relationship Breakdown

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CGT Assets Transferred BY A Company OR Trust

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Joint Tenants

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Trustee Choice TO BE Assessed ON Capital Gains

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Deceased Estates

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Superannuation Interests

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Conditions FOR THE Marriage OR Relationship Breakdown Rollover

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Capital Gain OR Capital Loss ON Death IS Disregarded

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Forestry Managed Investment Scheme Interests

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Keeping Records

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Investments IN Foreign Hybrids

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Shares IN A Company IN Liquidation OR Administration

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Rights OR Options TO Acquire Shares OR Units

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Identifying Shares OR Units Sold

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Exercising Rights OR Options TO Acquire Shares OR Units

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General Value Shifting Regime Gvsr

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NON Assessable Payments

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Appendix 4 Definitions

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Part C Instructions FOR Companies Trusts AND Funds Entities

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Step 3 Calculating Your Current Year Capital Gain OR Capital Loss FOR Each CGT Asset OR CGT Event

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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return

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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event

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Step 11 Capital Losses Carried Forward TO Later Income Years

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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2017 TAX Returns

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Step 4 HOW TO Complete THE CGT Schedule

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TAX Losses Record Keeping

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Declaration AND Other Information

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Section C Significant Variation IN Benchmark Franking Percentage

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Payment Arrangements

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Debt AND Equity Rules

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Foreign Exchange Forex Gains AND Losses

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Foreign Resident Withholding

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Objection TO Assessment

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Switching Regulators OR Changing Trustees

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Capital Works Begun Before 27 February 1992 AND Used AS Described IN Table 43 140 OF THE Itaa 1997

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Construction Expenditure

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WHO CAN Claim

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2 Name OF Superannuation Fund OR Trust

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1 TAX File Number TFN

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Lodging THE TAX Return Schedules AND Other Documents

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Lodgment DUE Date

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12 Income TAX Calculation Statement

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17 Overseas Transaction OR Interest AND Foreign Source Income

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16 Taxation OF Financial Arrangements Tofa

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Claiming A Film TAX Offset

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THE Producer TAX Offset

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Reportable Fringe Benefits

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Other Expenses

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B2 Worked Examples FOR Shares AND Units

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A2 Worldwide Obligations

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A1 What IS Capital Gains TAX AND What Rate OF TAX DO YOU PAY

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Small Business CGT Concessions

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Investments IN Foreign Hybrids

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Part B Clawback Amounts

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Part A Calculation OF Notional RD Deduction

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Part E RD TAX Offset Calculation

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Part C RD Expenditure TO Associates

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Part C Components OF A Distribution

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S Other Income

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R1 Assessable Employer Contributions

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R Assessable Contributions

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V Total Assessable Income

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Page 3 OF THE Schedule

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Page 2 OF THE Schedule

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H Gross Payments Where ABN NOT Quoted

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X Forestry Managed Investment Scheme Income

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E Australian Franking Credits From A NEW Zealand Company

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F Transfers From Foreign Funds

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A NET Capital Gain

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C Gross Interest

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B Interest Expenses Overseas

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I Investment Expenses

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F Death OR Disability Premiums

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L Other Deductions

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A Interest Expenses Within Australia

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September 2015

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About This Schedule

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Need FOR Increased Accuracy

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WHY A Modified Anzsic

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F2 Credit Foreign Resident Withholding

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F5 Credit NO TFN TAX Offset

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C2 Credit Rebates AND TAX Offsets

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D Subtotal

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F4 Credit Refundable Franking Credits

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Payg Withholding Publications

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TAX File Number TFN Declarations

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Working OUT THE Withholding Amount

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NON Individual Payg Payment Summary Schedule

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Capital Gains TAX CGT Schedule

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Payment Summary Foreign Resident Withholding

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Capital Allowances Schedule

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Working OUT THE Withholding Amount

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November 2016

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October 2016

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December 2016

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January 2017

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March 2017

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April 2017

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Finding THE Study AND Training Support Loans Fortnightly Component

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TAX Tables FOR 2024 25

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TAX Tables FOR 2023 24

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TAX Tables FOR 2022 23

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TAX Tables FOR 2020 21

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TAX Tables FOR 2025 26

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Part E

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Part C

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Formulas TO Calculate Study AND Training Support Loan Components

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Finding THE Study AND Training Support Loans Fortnightly Component

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Payg Withholding Publications

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Q Trust Distributions Other Amounts

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S Other Income

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D1 Gross Foreign Income

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R4 Contributions Excluded BY Trustee

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R6 Transfer OF Liability TO Life Insurance Company OR PST

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F Transfers From Foreign Funds

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R3 NO TFN Quoted Contributions

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U NET NON Arms Length Income

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D NET Foreign Income

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J Unfranked Dividend Amount

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R1 Assessable Employer Contributions

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TAX Rates 2023 24

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TAX Rates 202223

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TAX Rates 202122

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Payg Withholding Publications

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Using A Formula

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Calculating Withholding Amounts FOR Payments Made ON A Daily OR Casual Basis

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When Rulings ARE Binding

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TAX Losses Record Keeping

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Record Keeping FOR Overseas Transactions AND Interests

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Part B

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Part C

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T2 Subtotal

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Super Death Benefits

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T5 TAX Payable

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Supporting Information

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Part E

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About This Schedule

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E Refundable TAX Offsets

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T1 TAX ON Taxable Income

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B Gross TAX

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H6 Credit FOR Interest ON NO TFN TAX Offset

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Sample Data

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Employee Declarations

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Working OUT THE Weekly Earnings

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F NET Assets Available TO PAY Benefits

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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I Total Tofa Losses

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H Total Tofa Gains

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Worksheet 4 Working OUT THE Attributable Income OF A CFC

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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio

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Summary Sheet 2 Working OUT Your Share OF THE Attributable Income OF A CFC

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Payg Withholding Publications

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Working OUT THE Withholding Amount

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Super Income Stream TAX Tables

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Financial Year Ending 30 June 1992

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Financial Year Ending 30 June 1991

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E Deduction FOR Decline IN Value OF Depreciating Assets

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L Other Deductions

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J Management Expenses

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B Interest Expenses Overseas

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U Forestry Managed Investment Scheme Deduction

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R Foreign Exchange Losses

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Q Administration Expenses

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Payg Withholding Publications

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Payg Withholding Publications

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March 2019

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April 2019

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July 2018

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MAY 2019

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November 2018

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Part B

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Part A

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Payg Withholding Publications

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Years From 2008 TO 2012

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TAX File Number TFN Declarations

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Working OUT THE Withholding Amount

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Self Determination OF Foreign Income TAX Offset

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Objection TO Assessment

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Taxation OF Financial Arrangements Tofa

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Private Rulings BY THE Commissioner OF Taxation

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Debt AND Equity Rules

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Foreign Exchange Forex Gains AND Losses

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Foreign Resident Withholding

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General Value Shifting Regime

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10 Income

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Payment Summary Foreign Resident Withholding

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Capital Gains TAX CGT Schedule

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Capital Works Begun Before 27 February 1992 AND Used AS Described IN Table 43 140 OF THE Itaa 1997

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Requirement FOR Deductibility