Regulator resource library

ato

V NET Capital Losses Carried Forward TO Later Income Years

ato

Record Keeping FOR Overseas Transactions AND Interests

ato

Publication OF Private Rulings

ato

J Management Expenses

ato

Q Administration Expenses

ato

C Salary AND Wages

ato

Australian Film Industry Incentives 2003

ato

NON Lodgment Advice 2023

ato

Further Information

ato

Deductions FOR Investors WHO Take THE Place OF AN Underwriter

ato

Deductions FOR Expenditure OR Contributions

ato

Deduction Safeguards

ato

Self Managed Superannuation Fund Annual Return 2021

ato

Payg Foreign Resident Withholding Variation

ato

Contacting US

ato

Fringe Benefits TAX NON Lodgment Notice

ato

Mayne Group LTD Renamed Symbion Health LTD Demerger 2005

ato

Consolidated Groups Losses Schedule 2025 Instructions

ato

Instructions TO Complete THE Consolidated Groups Losses Schedule 2025

ato

Part D Life Insurance Companies

ato

Part C Ownership Test AND Business Continuity Test

ato

More Information

ato

Ancillary Fund Distribution Rate Application TO Reduce THE Minimum Instructions

ato

Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

ato

Chapter 5 Proving Your Assessment

ato

Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

ato

Chapter 2 Transferor Trust AND Related Measures

ato

Part 1 ARE YOU Subject TO THE CFC Measures

ato

Part 1 Record Keeping FOR CFC Attributable Taxpayers

ato

Worksheet 4 Working OUT THE Attributable Income OF A CFC

ato

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

ato

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

ato

Foreign Income TAX Offset Rules Guide 2013

ato

Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

ato

Special Circumstances

ato

When A Foreign Income TAX Offset Applies

ato

Worksheet 6 Summary

ato

Worksheet 3 Working OUT Your Partnerships Distribution

ato

Worksheet 5 Working OUT Your Adjustments

ato

Glossary

ato

NON Profit Organisations

ato

Rebatable Employers

ato

NON Profit Organisations Operating AN Eligible Public Benevolent Institution Employer

ato

K Property

ato

E Expense Payments

ato

M Other Benefits Residual

ato

N CAR Parking

ato

Research AND Development TAX Incentive Schedule 2022

ato

Foreign Income Return Form Worksheet 1 2005

ato

Foreign Income Return Form Summary Sheet 2 2007

ato

Loss Carry Back Change IN Choice Schedule 2021 Instructions

ato

Appendixes FOR THE Smsf Annual Return

ato

HOW TO GET THE Smsf Annual Return 2025

ato

Whats NEW FOR Smsfs

ato

Appendix 1 Ecpi Examples Completing Labels IN THE Smsf Annual Return

ato

Appendix 4 Definitions

ato

Section I Taxation OF Financial Arrangements Item 17

ato

Section H Assets AND Liabilities Items 15 AND 16

ato

Section B Income Item 11

ato

Section A Smsf Information Items 1 TO 10

ato

Section E Losses Item 14

ato

Section J AND K Other Information AND Declarations

ato

Part E RD TAX Offset Calculation

ato

Part A Calculation OF Notional RD Deduction

ato

Introduction

ato

Part D RD Expenditure TO Associates

ato

Completing THE Research AND Development TAX Incentive Schedule

ato

Abbreviations

ato

Definitions

ato

More Information

ato

Income Excluding Foreign Income Items 5 TO 15

ato

Deductions Items 16 TO 21

ato

Completing THE TAX Return Page 1 Trust TAX Return

ato

Whats NEW

ato

Remainder OF THE Trust TAX Return

ato

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

ato

Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD

ato

Appendix 11 Closely Held Trust Reporting

ato

Appendix 4 Commercial Debt Forgiveness

ato

Foreign Income Return Form Worksheet 3 2008

ato

Basic Conditions FOR THE Small Business CGT Concessions

ato

About CGT Concessions

ato

HOW DO YOU Apply Losses Concessions AND THE Discount

ato

Death AND Small Business CGT Concessions

ato

Significant Individual Test

ato

Partner IN A Partnership Using THE Small Business Entity Test

ato

Maximum NET Asset Value Test

ato

Working OUT Whether YOU ARE A Small Business Entity

ato

Complying Superannuation Funds AND THE Concessions

ato

Extensions OF Time

ato

Capital Proceeds Received IN Instalments

ato

Receiving Actual Capital Proceeds NOT Required

ato

CGT Retirement Exemption Limit

ato

Consequences OF Applying THE Exemption

ato

Consequences OF Applying THE Reduction

ato

Further CGT Events

ato

Connected With Control OF A Partnership Company OR Trust Except A Discretionary Trust

ato

Indirect TAX Concession Scheme Application FOR Purchase OF A Motor Vehicle Under Privilege

ato

Abnormal Receipts

ato

Small Business Entity Concessions FOR Primary Producers

ato

WHO IS A Primary Producer

ato

Primary Production Losses

ato

Special Circumstances

ato

Transitional Rules FOR Using Excess Foreign TAX Credits

ato

Calculating THE Offset

ato

YOU Must Keep THE Evidence

ato

Australian Source Income

ato

Life Insurance Companies

ato

3 Allowable Deductions

ato

2 Assessable Income

ato

7 Credit FOR Interest ON Early Payments Amount OF Interest

ato

9 Rent

ato

11 Gross Interest

ato

13 Superannuation Lump Sums AND Employment Termination Payments

ato

18 Other Deductions

ato

17 Forestry Managed Investment Scheme Deduction

ato

Appendix 3 Thin Capitalisation

ato

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

ato

Appendix 6 Uniform Capital Allowances

ato

Appendix 2 Royalties

ato

Appendix 11 Closely Held Trust Reporting

ato

Part 2 Taxation OF Branch Profits

ato

Capital Gains Deemed Subject TO TAX

ato

Treatment OF Residence Changes Arising From Changes TO THE Lists OF Countries

ato

Part 1 ARE YOU Subject TO THE Transferor Trust Measures

ato

Introduction

ato

Glossary

ato

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

ato

Section 2 General Modifications TO THE LAW

ato

Excess Foreign TAX Credits

ato

Elections

ato

Summary Sheet 4 Transferor Trust AND Related Measures

ato

Worksheet 2 Working OUT THE Tainted Income Ratio FOR A Controlled Foreign Company CFC

ato

Worksheet 4 Working OUT THE Attributable Income OF A CFC

ato

Worksheet 1 Working OUT Your Control AND Attribution Percentages

ato

Choices

ato

More Information ON Consolidation

ato

Foreign Income TAX Offsets

ato

CFC Attribution Account Surpluses

ato

Attachment B

ato

Part 1 Taxation OF Foreign Dividends

ato

Part 2 Taxation OF Branch Profits

ato

Part 1 Record Keeping FOR CFC Attributable Taxpayers

ato

Part 1 ARE YOU Subject TO THE Transferor Trust Measures

ato

Part 1 ARE YOU Subject TO THE CFC Measures

ato

Part 1 Taxation OF Foreign Dividends

ato

Part 2 Taxation OF Branch Profits

ato

Attachment B

ato

CFC Attribution Account Surpluses

ato

More Information ON Consolidation

ato

Foreign Income TAX Offsets

ato

Post FIF Abolition Surpluses

ato

Choices

ato

Part 4 What Records OF Elections Must YOU Keep

ato

Worksheet 2 Working OUT THE Tainted Income Ratio FOR A Controlled Foreign Company CFC

ato

Summary Sheet 3 Active Income Test

ato

Summary Sheet 4 Transferor Trust AND Related Measures

ato

Appendix 7 Company TAX Rate

ato

Appendix 9 Personal Services Income

ato

Lodgment

ato

Payments From Related Entities

ato

Declarations

ato

Description OF Main Business Activity

ato

Trustee Liabilities

ato

Division 6C Amounts

ato

TAX Losses Information

ato

Amit TAX Schedule

ato

International Dealings Schedule IDS

ato

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

ato

Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2011 TAX Returns

ato

Conditions FOR THE Marriage OR Relationship Breakdown Rollover

ato

Capital Gains TAX Assets Transferred BY A Company OR Trust

ato

Consequences OF THE Rollover NOT Applying

ato

HOW TO Calculate A Capital Loss

ato

Forestry Managed Investment Scheme Interests

ato

HOW CGT Affects Fmis Interests OF Subsequent Participants

ato

Demergers

ato

Demutualisation OF Private Health Insurers

ato

Identifying Shares OR Units Sold

ato

General Value Shifting Regime Gvsr

ato

Scrip FOR Scrip Rollover

ato

Demutualisation OF Life Insurance AND General Insurance Companies

ato

Share BUY Backs

ato

Shares IN A Company IN Liquidation OR Administration

ato

Time OF THE CGT Event

ato

Main Residence Compulsory Acquisition

ato

IF YOU Receive AN Asset

ato

Choosing During THE Transitional Period

ato

Record Keeping Requirements

ato

Capital Gains Made BY A Trust

ato

Compensation

ato

What IS A Capital Gains TAX Asset

ato

Where TO NOW

ato

What ARE Capital Proceeds

ato

Exemptions AND Rollovers

ato

Acquiring CGT Assets

ato

FOR Beneficiaries OF Trusts Subject TO THE NEW LAW

ato

Investors IN Managed Funds NOT Subject TO THE NEW Trust Provisions

ato

Part 1 Resident OF Australia

ato

Excess Foreign TAX Credits