Regulator resource library

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When DID THE Interest Arrangements Begin

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What IS THE Minimum Distribution Allowed Under THE Transitional Rules

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Appendixes

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About These Instructions

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Schedules

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Section B Donations Received

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Section C Income

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Contents

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Whats NEW

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Appendixes

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Section C Deductions

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Section E Losses

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More Information

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Section B Income

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Section D Income TAX Calculation Statement

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Lodgment Assessment AND Payment

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Section K Declarations

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Section I Taxation OF Financial Arrangements Item 17

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Capital Works Expenditure

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Section D Income TAX Calculation Statement Item 13

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C1 C2 C NON Refundable NON Carry Forward TAX Offsets

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L M AND N Supervisory Levy Questions

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S Amount DUE OR Refundable

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I TAX Offset Refunds

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A1 AND A2 Interest Expenses Within Australia

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Other Transactions

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Contributions Questions

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H Gross Payments Where ABN NOT Quoted

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T Assessable Income DUE TO Changed TAX Status OF Fund

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E Australian Franking Credits From A NEW Zealand Company

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U1 U2 U3 AND U NON Arms Length Income

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B Gross Rent AND Other Leasing AND Hiring Income

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W Gross Income

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V Total Assessable Income

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X Forestry Managed Investment Scheme Income

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R1 R2 R3 R6 R Assessable Contributions

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R2 Income Stream Payment

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I AND J Foreign Super Fund Amounts

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K AND L Transfers From Reserves

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N Total Contributions

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B Personal Contributions

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K Franked Dividend Amount

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15B Australian Direct Investments

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15A Australian Managed Investments

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U Total Australian AND Overseas Assets

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T Other Overseas Assets

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K NON Residential Real Property

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F Debt Securities

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M Collectables AND Personal USE Assets

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J1 TO J Assets Held Under Limited Recourse Borrowing Arrangements

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I Unlisted Shares

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G Loans

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B Unlisted Trusts

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V Borrowings

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Y Other Liabilities

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Z Total Liabilities

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Section J Other Information

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Section E Losses Item 14

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Appendixes

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Appendix 3 Flowcharts

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Appendix 1 Summary OF CGT Events

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Flowchart 32

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More Information

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Your TAX Return

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CGT Schedule

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Step 4 Capital Losses

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Step 3 Total Current Year Capital Gains

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Step 9 Working OUT Your NET Capital Gain

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Step 7 Applying THE CGT Discount

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Step 1 Types OF CGT Assets AND CGT Events

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Part C Instructions FOR Companies Trusts AND Funds Entities

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Steps YOU Need TO Take

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Part A About Capital Gains TAX

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Keeping Records

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Real Estate AND Main Residence

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Taxation OF Financial Arrangements Tofa

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THE Discount Method

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THE Indexation Method

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NON Assessable Payments From A Trust

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Capital Gains Made BY A Trust

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Indexation OR CGT Discount

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Time OF THE CGT Event

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IF YOU Receive AN Asset

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Using THE Capital Gain OR Capital Loss Worksheet FOR Shares

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Employee Share Schemes

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Rights OR Options TO Acquire Shares OR Units

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Demutualisation OF Friendly Societies

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NON Assessable Payments

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Bonus Shares

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Stapled Securities

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CGT AND Depreciating Assets

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CGT AND Foreign Exchange Gains AND Losses

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

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What Records DO YOU Need TO Keep

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Exceptions

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What IS AN Ownership Interest

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Death During Construction

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Other Structures Associated With THE Dwelling

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Capital Gain OR Capital Loss ON Death IS Disregarded

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Tofa Rules Apply Instead OF CGT Rules

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What IS AN Interest IN A Foreign Trust

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WHO DO THE FIF Measures Apply TO

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Deceased Estates

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Amounts Taxed AT Comparable Rates

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Taxpayers Exempt From THE FIF Measures

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Chapter 4 Methods OF FIF Taxation

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Interest IN A FLP Subject TO Taxation

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Worksheets

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Appendix 1 Approved Stock Exchanges

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Whats NEW

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Chapter 3 Exemptions

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Elections

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Exemption FOR Attributable Taxpayers

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Bank

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Real Property Company

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Chapter 1 Introduction

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Above Average Special Professional Income

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More Information

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HOW TO Work OUT TAX Payable With Income Averaging

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Part C Capital Gains TAX Information

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Part 1 Taxation OF Foreign Dividends

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Part 3 What Credit CAN YOU Claim FOR Foreign TAX

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Abbreviations AND Glossary

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Introduction

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Excess Foreign TAX Credits

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Overview

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Chapter 4 Proving Your Assessment

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Part 1 Record Keeping FOR Attributable Taxpayers

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Appendix 2 Accruals TAX ON Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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Part 1 ARE YOU Subject TO THE CFC Measures

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Part 3 Working OUT Attributable Income AND THE Amount TO Include IN Your Assessable Income

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Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company CFC

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CFC Attribution Account Surpluses

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Choices

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FIF Attribution Account Surpluses

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Part 1 ARE YOU Subject TO THE CFC Measures

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Part 2 IS THE CFC Largely Exempt Because IT IS Primarily Engaged IN A Genuine Active Business

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HOW Self Assessment Affects YOU

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Part 1 Taxation OF Foreign Dividends

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Chapter 2 Transferor Trust AND Related Measures

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Summary Sheet 1 Attributed Income

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Part 5 Record Keeping FOR FIF Attributable Taxpayers

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Part 3 CAN THE ATO ASK YOU TO GET Information From Overseas

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Calculation Rates

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Correcting A Mistake

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Fringe Benefit Categories

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A Cars Using THE Statutory Formula

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L Income TAX Exempt Body Entertainment

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Abnormal Receipts

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Valuing Livestock

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

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Appendix 11 Closely Held Trust Reporting

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Appendix 12 Trust Assessment Codes

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Appendix 7 Personal Services Income PSI

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Completing THE Schedule

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Background

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More Information

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24 Total OF Items 20 TO 23

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8 Partnerships AND Trusts

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6 TAX Withheld

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10 Forestry Managed Investment Scheme Income

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Rulings AND Determinations

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Deceased Estates

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Forestry Managed Investment Scheme Interests

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Appendix 3 Flowcharts

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Step 11 Capital Losses Carried Forward TO Later Income Years

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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 6 Applying Current Year Capital Losses

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Completing THE Schedule

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More Information

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Part C Components OF A Distribution 3

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Part B Capital Gains TAX Information

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Completing THE Schedule

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Completing Your Australian TAX Return

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Check That YOU Have

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Section G Hybrid Mismatches

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More Information

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Definitions

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Introduction

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What IS A Depreciating Asset

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Effective Life OF A Depreciating Asset

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Section D Income TAX Calculation Statement Item 13

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T5 TAX Payable

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I TAX Offset Refunds

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S Amount DUE OR Refundable

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C1 C2 C NON Refundable NON Carry Forward TAX Offsets

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A T1 J AND B Calculation OF Gross TAX

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L M AND N Supervisory Levy Questions

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Section C Deductions AND NON Deductible Expenses Item 12

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F1 AND F2 Insurance Premiums Members

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I1 AND I2 Investment Expenses

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D1 AND D2 Capital Works Expenditure

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J1 AND J2 Management AND Administration Expenses

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A1 AND A2 Interest Expenses Within Australia

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L1 AND L2 Other Amounts

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Capital Works Expenditure

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Section A Taxpayer Details