Regulator resource library

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About CGT Concessions

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CGT Concessions YOU CAN Claim

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Guidelines FOR Using THE LOW Value Pool Worksheet

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Small Business Entities

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Definitions

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LOW Value Pools

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Capital Expenditure Deductible Under THE UCA

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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What IS A Depreciating Asset

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Tofa Rules Apply Instead OF CGT Rules

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HOW CGT Affects Fmis Interests OF Subsequent Participants

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What IS AN Ownership Interest

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Land Adjacent TO THE Dwelling

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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence

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Death During Construction

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Having A Different Home From Your Spouse OR Dependent Child

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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IS THE Dwelling Your Main Residence

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Other Structures Associated With THE Dwelling

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Dwellings Transferred After Marriage OR Relationship Breakdown

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What Records DO YOU Need TO Keep

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Amalgamation OF Title

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Stapled Securities

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Investments IN Foreign Hybrids

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Exercising Rights OR Options TO Acquire Shares OR Units

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Convertible Notes

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Shares IN A Company IN Liquidation OR Administration

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Share BUY Backs

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Trustee Choice TO BE Assessed ON Capital Gains

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Capital Gain OR Capital Loss ON Death IS Disregarded

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IF YOU Receive Money

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IF YOU Receive AN Asset

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THE Indexation Method

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THE Discount Method

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Superannuation Interests

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Consequences OF THE Rollover

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CGT AND Foreign Exchange Gains AND Losses

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Compensation

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Publications AND Rulings

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Appendix 5 Abbreviations

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TAX Averaging

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More Information

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Primary Production Losses

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Worksheet

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Abnormal Receipts

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Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure

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Part E RD TAX Offset Calculation

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Completing THE Research AND Development TAX Incentive Schedule

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Abbreviations

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Introduction

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Guidance Notes

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Guidance Notes FOR Fund Managers

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Completing THE Schedule

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More Information

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Chapter 8 Taxation OF NON Resident Trusts

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Chapter 7 Record Keeping

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THE Post Digital AND Visual Effects PDV TAX Offset

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Question 38

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More Information

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Section F Distributions Made

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Section A Fund Information

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Section J Declarations

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Section C Donations Received

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Completing AND Lodging THE Return

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Section E Former Ppfs Distributing Under THE Transitional Distribution Rules

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Part D Using This Information ON Your 2005 TAX Return

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What This Document Contains AND WHO CAN USE IT

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Part C

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Question 4

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Question 12

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Question 7

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Question 15

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Question 8

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Question 16

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Question 9

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Question 6

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Question 17

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Question 5

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Worksheet 4 Working OUT Your Partnership Business Deductions

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Worksheet 5 Working OUT Your Adjustments

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Question 26

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April 2018

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November 2017

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January 2018

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October 2017

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February 2018

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September 2017

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July 2017

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HOW TO Work OUT TAX Payable With Income Averaging

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Carrying ON A Business Incurring Deductible NON Business Expenditure

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Components OF THE Capital Return

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What TO Readdo Next

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ARE There ANY TAX Consequences FOR ME

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Completing Your Australian TAX Return

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HOW Self Assessment Affects YOU

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More Information

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4 DO Current Year Loss Provisions Apply

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Part C Unrealised Losses Company Only

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Part D Life Insurance Companies

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Page 3 OF THE Schedule

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Section 3 Controlled Foreign Company Losses

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Part A Losses Carried Forward TO THE 200910 Income Year Excludes Film Losses

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Keeping Records FOR Fringe Benefits TAX FBT

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FBT Rates AND Thresholds FOR 2025

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Guidance Notes

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Part A Summary OF 2004 TAX Return Supplementary Section Items

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Part B Foreign TAX Credit Information

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Part C Components OF Distribution

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Interposed Entity Elections AND Family Trust Elections

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Trusts

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Purchase OR Sale OF A Business During THE Income Year

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Deductions

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17 Forestry Managed Investment Scheme Deduction

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Excepted NET Capital Gain OF A Minor

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Appendix 9 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates

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Appendix 7 Personal Services Income PSI

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Appendix 3 Thin Capitalisation

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Appendix 11 Closely Held Trust Reporting

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Appendix 8 Instructions TO Trustees OF Deceased Estates

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KEY Financial Information

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28 Landcare AND Water Facility TAX Offset

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24 Total OF Items 20 TO 23

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26 Total NET Income OR Loss

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25 TAX Losses Deducted

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33 Total Assets

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34 ALL Current Liabilities

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Schedules

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Income Excluding Foreign Income

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11 Gross Interest

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14 Other Australian Income

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10 Forestry Managed Investment Scheme Income

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31 Taxation OF Financial Arrangements Tofa

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Final TAX Return

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Valuing Livestock

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Business AND Professional Items

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39 Purchases AND Other Costs

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49 Small Business Entity Simplified Depreciation

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40 Closing Stock

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51 Other Refundable TAX Offsets

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47 Trading Stock Election

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44 Payments TO Associated Persons

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41 Trade Debtors

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Eligibility

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Introduction

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Information Matching

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Trusts

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Remainder OF Trust TAX Return

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2 Status OF Business

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Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure

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Abbreviations

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TAX Consequences OF Giving UP Rights AS A Member OF OFM LTD

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Examples

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Cash Surrender Value Method

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Section G Declarations

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OFM Demutualisation

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Section A Fund Information

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Taxpayers Exempt From THE FIF Measures

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23 Other Assessable Foreign Source Income

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24 Total OF Items 20 TO 23

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Section D Distributions Made

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Section G Declarations

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Appendixes FOR THE Partnership TAX Return

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Appendix 4 Commercial Debt Forgiveness

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Appendix 2 Royalties

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HOW TO GET THE Partnership TAX Return 2025

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HOW TO Lodge Your Partnership TAX Return 2025

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Schedules FOR Partnerships

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Instructions TO Complete THE Partnership TAX Return 2025

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Partnership Details Including Items 1 AND 2

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Business AND Professional Items Items 37 TO 53

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Taxation OF Financial Arrangements Items 31 AND 32

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Overseas Transactions AND Personal Services Income Items 29 TO 30

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Income Excluding Foreign Income Items 10 TO 15

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Deductions Items 16 TO 20

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Foreign Income Items 22 TO 24

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Income Excluding Foreign Income Items 6 TO 9

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11 Gross Interest

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6 TAX Withheld

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Instructions AND Entity Information

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Section H Taxpayers Declaration

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Section G Hybrid Mismatches

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Appendixes

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Appendix 10 Capital Asset Pricing Methodologies

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Appendix 18 Type OF Offshore Hybrid Mismatch

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Appendix 16 Reason FOR Difference

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Appendix 1 Specified Countries OR Jurisdictions Names AND Codes

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Completing Your Australian TAX Return

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Forestry Managed Investment Schemes

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Section K Declarations

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15C Overseas Direct Investments

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K NON Residential Real Property

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Section C Deductions AND NON Deductible Expenses Item 12

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H1 AND H2 Smsf Auditor FEE

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U1 AND U2 Forestry Managed Investment Scheme Expense

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F1 AND F2 Insurance Premiums Members

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A1 AND A2 Interest Expenses Within Australia

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G1 Death Benefit Increase

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M1 TAX Losses Deducted

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I1 AND I2 Investment Expenses

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Section A Smsf Information Items 1 TO 10