Regulator resource library

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More Information

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Section D Thin Capitalisation

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Introduction

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Section E Financial Services Entities

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Appendixes

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Guidance Notes

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Introduction

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Section G Estimated Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year

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Section D Income

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Section E Former Ppfs Distributing Under THE Transitional Distribution Rules

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Section C Donations Received

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Completing AND Lodging THE Return

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Rebatable Employers

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H Airline Transport Airlines AND Travel Agents Only

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J Board

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B Cars Using THE Operating Cost Method

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E Expense Payments

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P Meal Entertainment

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K Property

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G Employees Receiving Living Away From Home Allowance Show Totals Including Exempt Components

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Calculation Rates

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Appendix 2 Responsibilities OF Trustees

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Before YOU Start

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Section C Deductions

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Consolidated Groups

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Life Insurance Companies

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Superannuation Funds

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Australian Source Income

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Foreign Income TAX Must Have Been Paid ON Assessable Income

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YOU Must Have Actually Paid OR BE Deemed TO Have Paid THE Foreign Income TAX

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Resident Company With Interest IN CFC OR Foreign Company FIF

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Appendix 7 Company TAX Rate

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Appendix 2 Capital Works Deductions

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Appendix 6 Uniform Capital Allowances

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Appendix 5 General Information

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3 Status OF Company

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4 Interposed Entity Election Status

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Part B Losses Carried Forward From Earlier Income Years

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Part D IF THE Amount AT Subtotal IS A Loss

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Section D Income TAX Calculation Statement Item 13

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Section J Other Information

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Section A Smsf Information Items 1 TO 10

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Section B Income Item 11

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Appendix 1 Capital Works Expenditure

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Appendix 2 Forestry Managed Investment Schemes

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Appendix 3 Definitions

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Foreign Exchange Rates Annual 1998 Financial Year

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Foreign Exchange Rates Selected Countries February TO April 2000

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Foreign Exchange Rates Annual 2011 Calendar Year

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Credit Interest Rates AND Calculation

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Foreign Exchange Rates Annual 2002 Calendar Year

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Schedule 4 TAX Table FOR Return TO Work Payments 1 July 2018 TO 30 June 2021

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TAX Table Fortnightly With NO AND Half Medicare Levy From 13 October 2020 TO 30 June 2024

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Payg Withholding Schedule 7 TAX Table FOR Unused Leave Payments ON Termination OF Employment

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Payg Withholding Schedule 10 TAX Table FOR Payments Made Under Voluntary Agreements

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Medicare Levy Adjustment Monthly TAX Table

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Foreign Exchange Rates Annual 2025 Calendar Year

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Consumer Price Index

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Foreign Exchange Rates Annual 1988 TO 1997 Financial Years

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Foreign Exchange Rates Daily 2019 Financial Year

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Foreign Exchange Rates Annual 2011 Financial Year

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Foreign Exchange Rates Daily 2020 Financial Year

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Foreign Exchange Rates Annual 2025 Financial Year

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Study AND Training Support Loans Monthly TAX Table

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Study AND Training Support Loans Weekly TAX Table

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Foreign Exchange Rates Annual 2017 Calendar Year

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Schedule 8 Calculating Help SSL TSL AND Sfss Components 1 July 2021 TO 30 June 2022

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Foreign Exchange Rates Annual 2002 Financial Year

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Paygw Schedule 1 TAX Table From 13 October 2020 TO 30 June 2024

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Schedule 9 TAX Table From 13 October 2020 TO 30 June 2024

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Prrt Augmentation AND GDP Factor Rates

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TAX Table Weekly With NO AND Half Medicare Levy From 13 October 2020 TO 30 June 2024

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Fraudulent Rebate Claims Fuel 10 More Years IN Jail FOR SA MAN

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Speech TO Smsf Association National Conference

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Taking THE Cryptic OUT OF Crypto This TAX Time

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Response TO Media Questions TAX Treatment OF Services Australia Income Compliance Program Refunds

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Time FOR Employers TO GET Ready FOR THE Jobkeeper Extension

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NEW Working From Home Shortcut

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Mining Mogul Jailed FOR Fraud

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Banned TAX Agent Jailed FOR Fraud

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Speech TO IPA National Congress 2024

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THE Stakes ARE High IF YOU Lodge IN Early July

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31 March Lodgment Deadline Approaches FOR Over 100 000 NOT FOR Profits

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Concrete Consequences FOR GST Crooks

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ATO Announces Changes TO Working From Home Deductions

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Victorian Accountant AND Banking Director Sent TO Jail FOR TAX Fraud

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High Court Decision IN Commissioner OF Taxation V Pepsico INC

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Report Reveals Record TAX Paid BY Large Corporates

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Need TAX Help THE ATO IS Here

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Consultation IS NOW Open FOR THE Taxpayers Charter Review

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Second Successful Prosecution Under Operation Elbrus

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Former Consultancy Employee Faces Fraud Charges

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Large Companies Continue TO PAY Record Levels OF TAX

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Appointment OF Kirsten Fish AS ATO Second Commissioner

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ATO Support FOR Aboriginal AND Torres Strait Islander Peoples Superannuation

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J5 TAX Chiefs Closing THE NET ON Global TAX Evasion

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2022 23 Taxation Statistics Released

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Statement ON Anao GST Performance Audit

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Time TO Switch TO Single Touch Payroll Phase 2

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Pillar 2 Where ARE WE AT TAX Institute 2023 TAX Summit

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ATO Review OF TOP 500 Largest Private Companies Improves TAX Transparency

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Operation Elbrus Sydney MAN Jailed FOR TAX Fraud

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ATO Provides Certainty ON Legal Professional Privilege Claims

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DON T TRY AND Dodge THE Last Week TO Lodge

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From Gold Bars TO Iron Bars

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THE Future OF GST Compliance TAX Institutes National GST Conference

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Wollongong Woman Jailed FOR GST Fraud

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Plutus Payroll Founder Jailed IN Operation Elbrus

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ATO Welcomes Announcement OF Settlement OF TAX Dispute

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Commissioners Opening Statement Senate Economics Legislation Committee 25 June 2024

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ATO Warns Businesses Against Falsifying Their GST Claims

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Perth MAN Jailed AS Protego Enforcement Action Continues

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ATO Pauses Debt Awareness Campaign

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Deputy Commissioners Speech AT THE TI National GST Conference

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2020 HAS Been Difficult BUT Your TAX Return Doesn T Need TO BE

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Employers Need TO GET Ready FOR Jobkeeper NOW

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Media Grabs NOT FOR Profit Self Review Return Reminder

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Clarifying Recent Media Commentary About Incorrect Jobkeeper Payments

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Cryptocurrency Under THE Microscope This TAX Time

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Joint Operation Exposes Major Scam Syndicate

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WA Woman Jailed FOR Exploiting Hardship Superannuation Support

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THE ATO IS Here TO Help During TAX Time

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ATO Warns About Barter Credit TAX Scheme

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ATO AND TAX Practitioners Board Target Identity Fraud IN Partnership With TAX Profession

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Online TAX Schemes ON THE Rise

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ATO Calls ON Employers TO Prepare FOR Payday Super

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Smsf Emerging Issues What THE Research Says

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Commissioner S Opening Statement Senate Select Committee ON Covid 19 17 September 2020

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Australian Taxation Office Presence IN Geelong

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Commissioner S Address TO THE TAX Institute S TAX Summit 2022

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Update ON Draft Guidance ON Trust Reimbursement Agreements AND Unpaid Present Entitlements

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Refund OF Franking Credits FOR Individuals 2021 Application Form

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Capital Gains TAX Concessions FOR Small Business Guide 2011

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Foreign Income TAX Offset Rules Guide 2020

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19 Year TAX Fraud Probe Ends IN Jail Time FOR Scheme Promoter

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Wash Sales THE ATO IS Cleaning UP Dirty Laundry

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13 6 Million Dollars IN Penalties Handed Down FOR False Randd Claims

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J5 Links Suspicious Activity TO Cryptocurrency Platforms IN NEW Advisories

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Deductible Gift Recipient Applicants Schedule FOR Australian Disaster Relief Funds

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Fringe Benefits TAX Return 2016

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Cafe Owners Bold Brew IN 1 Million Dollars GST Fraud

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Senior Omcg Member Charged IN Nationwide Anti Gang Crackdown

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Capital Gains TAX Guide 2012

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Four Reasons TO Check Your Donations This TAX Time

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Rental Properties 2022

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Schedule 25A 2011 Instructions

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Family Trust Election Revocation OR Variation 2023

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ATO Seeks Feedback ON Selected Taxpayer Relief Provisions

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Updates TO TAX Withholding Schedules

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Junior Minerals Exploration Incentive NO Exploration Investment Notification

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TAX AND Transfer Policy Institute A Life Conference

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Taskforce Takes Further Action ON GST Fraud

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Employment Termination Payments With AN Invalidity Segment Worksheet

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KEY Events FOR Australian Shareholders 2009

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DON T Double DIP Your Deductions This TAX Time

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Standard Distribution Statement Guidance Notes FOR Fund Managers 2006

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False GST Claims Land WA MAN IN Jail

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Atos TAX Time Support Available FOR THE Community

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Standard Distribution Statement Guidance Notes FOR Fund Managers 2007

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Foreign Income Return Form Guide 2008

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THE Skills TOP TAX Experts Need NOW AND Into THE Future

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Media Grabs Operation Sentinel

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Cooking THE Books Darwin Food Businesses Under Investigation

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Primary Producers Information 2013

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Time IS Running OUT TO Lodge Your OWN TAX Return

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Stairway TO Jail Over GST Fraud

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Wine Equalisation TAX Payment OF Rebate BY NEW Zealand Participant

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Ancillary Fund Return 2012

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Commissioners Address TO THE TAX Institutes TAX Summit 2025

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Employment Termination Payments Worksheet FOR Employers

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TAX Time Summary OF NON Individual Form Changes 2021

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Transnational Crime Groups Disrupted AS Part OF Global Action ON Illicit Tobacco Trade

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Ensuring Your TAX Return ISN T Half Baked

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Losses Schedule 2011 Instructions

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Payment Plan Request FOR Registered Agents

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Interposed Entity Election OR Revocation 2023

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ATO Welcomes Sgsp Australia Assets PTY LTD Jemena Settlement

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Self Managed Superannuation Fund Request TO Adjust Concessional Contributions

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Timor SEA Treaty Joint Petroleum Development Area Instructions 2013

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J5 Publishes First Report Detailing THE Alliances Global Impact

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Aussies Have HAD Enough ATO Receives 250000 TIP Offs

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Rental Properties 2025

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Former ATO Contractor Found Guilty OF Fraud

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Individual Supplementary TAX Return 2025 Instructions

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Trust TAX Return 2017 Instructions

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TAX Return FOR Individuals 2023 Supplementary Section

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Levelling UP Smsf Compliance THE Regulators Update

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TFN Application FOR A Deceased Estate

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Trust TAX Return 2015 Instructions

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Dishonest TAX Agents Banned TO Ensure Superannuation Integrity

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ATO Welcomes Decision IN Commissioner OF Taxation V Rawson Finances

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Advanced Guide TO CGT Concessions FOR Small Business 2007

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Need A Helping Hand This TAX Time

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Fund Income TAX Return 2017 Instructions

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Work Related Deductions Performing Artists 2016

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TAX Return FOR Individuals 2018

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Side Hustles ARE Front OF Mind This TAX Season

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Capital Gains TAX Guide 2010

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Commissioner S Opening Statement Senate Economics Legislation Committee 30 MAY 2023

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Pivot Merger With Incitec CGT ON Sale OF PRE CGT Shares