Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Other Information
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Appendix 3 Abbreviations
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Appendix 2 Definitions
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Appendix 4 Pricing Methods
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Item 6
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Item 18
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Item 14
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Compliance Administrative AND Failure TO Lodge Penalties
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Treating Similar Arrangements OR Transactions AS A Single Position
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Section D Declaration AND Signature
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HOW TO Lodge THE Schedule
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Examples
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Chapter 1 Introduction
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Real Property Company
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Exemption FOR AN Interest IN A Foreign Life Insurance Company
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Exemption FOR AN Interest IN A Foreign Company Principally Engaged IN Several Activities
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Mixed Activity Company
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Exemption FOR Active Business
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Bank
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Foreign Investment Funds Guide 2008
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Chapter 6 Avoiding Double Taxation
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Reduction OF FIF Income FOR Distributed Profits
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Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme
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THE Foreign TAX Credit System Trust Fifs
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FIF Attributed TAX Accounts
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Market Value AND Deemed Rate OF Return Methods
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Related Companies
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What IS AN Interest IN A Foreign Trust
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Appendix 1 Approved Stock Exchanges
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Chapter 5 Foreign Life Assurance Policies
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Meaning OF A FLP
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Cash Surrender Value Method
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Market Value Method
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Part Year Resident
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Value FOR THE Acquisition OR Disposal OF AN Interest IN A FIF OR FLP
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Election TO Exclude AN Interest IN A Foreign Hybrid From THE FIF Measures
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Interests IN A FIF OR A FLP Subject TO THE FIF Measures
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WHO Must Keep Records
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FIF Attribution Account Surpluses AND FIF Attributed TAX Account Surpluses
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What TO Read Next
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What Happened
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What ARE THE CGT Consequences OF Exchanging MY MSF Member Shares
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Small Business Concessions
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HOW DO YOU Apply Losses Concessions AND THE Discount
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Applying Capital Losses
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Extensions OF Time
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Distributions OUT OF Concession Amounts TAX Consequences
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Consequences OF Applying THE Reduction
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Rollover Conditions
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What IS NEW
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CGT Concession Stakeholder
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When AN Entity IS Connected With YOU
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Additional Conditions IF THE CGT Asset IS A Share OR Trust Interest
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WHO AN Affiliate IS
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Consequences OF Choosing THE Exemption
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Receiving Actual Capital Proceeds NOT Required
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Superannuation Consequences
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Deemed Dividends
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Connected With Control OF A Discretionary Trust
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When A Fito Applies
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Eligibility AND Rules FOR THE Fito
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Record Keeping FOR Fito
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HOW TO Make A Family Trust Election
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Conditions FOR Varying A Family Trust Election
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Guidance Notes
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What TO Readdo Next
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What Happened
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What ARE THE Capital Gains TAX Consequences OF THE Disposal OF MY ST George Shares
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What ARE THE TAX Consequences OF THE Final AND Special Dividend
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Cdep Calculation Table
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Cdep Payments
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Working OUT HOW Much TO Withhold
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Payroll Software Formula
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Section A Supplier Details
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Section G Employer Details
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Appendix 5 Abbreviations
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Appendix 1 Summary OF CGT Events
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Step 6 Applying NET Capital Losses From Earlier Years
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Step 1 Types OF CGT Assets AND CGT Events
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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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Part C Instructions FOR Companies Trusts AND Funds Entities
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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 4 HOW TO Complete THE CGT Schedule
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More Information
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Loss Destruction OR Compulsory Acquisition OF AN Asset
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Does Capital Gains TAX Apply TO YOU
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Real Estate AND Main Residence
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Keeping Records
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Capital Gain OR Capital Loss ON Death IS Disregarded
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Choosing THE Indexation Method OR THE Discount Method
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Indexation OR CGT Discount
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IF YOU Receive AN Asset
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NON Assessable Payments From A Trust
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Capital Gains Made BY A Trust
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What IS A Capital Gains TAX Event
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Compensation
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CGT AND Foreign Exchange Gains AND Losses
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What IS A Capital Gains TAX Asset
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Acquiring CGT Assets
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What IS Capital Gains TAX AND What Rate OF TAX DO YOU PAY
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What IS THE Reduced Cost Base
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Hedging Financial Arrangements
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Demutualisation OF Private Health Insurers
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Demergers
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Convertible Notes
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Using THE Capital Gain OR Capital Loss Worksheet FOR Shares
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Shares IN A Company IN Liquidation OR Administration
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Share BUY Backs
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Demutualisation OF Friendly Societies
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Exercising Rights OR Options TO Acquire Shares OR Units
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Dividend Reinvestment Plans
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Subsequent Participant IN AN Fmis AND Forestry Interest Held ON Capital Account
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HOW CGT Affects Fmis Interests OF Subsequent Participants
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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Dwelling Used TO Produce Income
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What IS AN Ownership Interest
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Destruction OF Dwelling AND Sale OF Land
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Death During Construction
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Dwellings Transferred After Marriage OR Relationship Breakdown
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Partial Exemption
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What Records DO YOU Need TO Keep
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THE Indexation Method
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THE Other Method
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Consequences OF THE Rollover
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About This Guide
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C3 Worked Examples FOR Managed Fund Distributions
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A5 Records YOU Need TO Keep
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Appendixes
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B3 Additional Information FOR Shares AND Units
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Investments IN Foreign Hybrids
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Small Business CGT Concessions
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Forestry Managed Investment Schemes
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Worked Examples NOT FOR Profit Employers Completing Your FBT Return
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Calculation Rates
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Completing Your 2020 FBT Return ALL Employers
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Keeping Records FOR FBT
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NOT FOR Profit Employers Completing Your 2020 FBT Return
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Other TAX Considerations
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Worksheet Work OUT Your NET Rental Income OR Loss
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Completing THE Schedule
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Item 4B
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Item 6A
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Item 6C
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Item 3A
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Item 5 Column A
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Item 2C Services
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Item 6
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Item 2B Royalties Rent AND Intangible Property
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Worksheet Work OUT Your NET Rental Income OR Loss
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Other TAX Considerations
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Keeping Rental Property Records
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General Guidance FOR Rental Property Owners
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Deduction Questions D11 D15 Supplementary TAX Return 2025
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HOW TO GET THE Individual Supplementary TAX Return 2025
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Schedules FOR Trusts
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Instructions TO Complete THE Trust TAX Return 2025
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General Information FOR Trusts
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Whats NEW FOR Trusts
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Abbreviations
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More Information
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Foreign Income
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Taxation OF Financial Arrangements
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Schedules
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Question 9
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Question 10
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Question 8
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Question 4
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Question 7
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Question 17
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Standard Distribution Statement
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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2013 NAT 2679
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Small Business Entity Concessions FOR Primary Producers
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HOW Self Assessment Affects YOU
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Chapter 2 Transferor Trust AND Related Measures
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More Information
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Appendix 1 Foreign Income Regulations
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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits
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Section C Calculation OF TAX Payable OR Refundable
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Section A Entity Information
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HOW TO Apply TO Defer OR Amend Your Payment
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When YOU CAN Apply Time Limits
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Part D RD Expenditure TO Associates
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Part B Feedstock
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Part E RD TAX Offset Calculation
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DO YOU Need TO Report TAX File Numbers
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DO YOU Need TO Disclose Partnership OR Beneficiary Income
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What TO DO OR Read Next
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WHY Must YOU Complete THE Statement OF Distribution
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HOW DO YOU Report Income Distributions FOR Individuals
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Completing THE TAX Return Page 1 Trust TAX Return
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More Information
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Overseas Transactions
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Foreign Income
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More Information
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Whats NEW
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Standard Distribution Statement
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Guidance Notes
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HOW TO Lodge AND PAY