Regulator resource library

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Income

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More Information

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Appendixes

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Part C Distributions From Managed Funds

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Record Keeping

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Completing THE RD Schedule FOR Early Balancing SAP Entities

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Abbreviations

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Before YOU Complete THE Research AND Development Schedule

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Standard Distribution OR Amma Statement

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Basis OF Standard Distribution Statement

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Basic Structure

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Part B Completing THE Capital Gains Section OF Your TAX Return

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More Information

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Publications AND Rulings

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Section D Thin Capitalisation

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Section A International Related Party Dealings

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Appendixes

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Part B Completing THE Capital Gains Section OF Your TAX Return

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Record Keeping

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Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

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

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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Chapter 5 Proving Your Assessment

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

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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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Guidance Notes

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Appendix

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General Guidance

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Common Rate Pools

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Deductions FOR THE Cost OF Depreciating Assets

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Guidelines FOR Using THE Depreciating Assets Worksheet

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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Record Keeping

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Abbreviations Used IN This Publication

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Definitions

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Primary Production Depreciating Assets

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Section A Payee Details

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Section C Payer Details

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After YOU Complete This Form

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Section B Payment Details

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Section A

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Lodgment AND Payment Requirements

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More Information

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Payment Slip

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Film TAX Offsets

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Section A Details OF THE Entity This Reportable TAX Position Schedule IS FOR

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TAX Averaging

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Primary Production Losses

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Payments From Related Entities

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Capital Account Election

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NON Individual Payg Payment Summary Schedule

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Rental Property Schedule

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Exempt Income

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TAX Losses Information

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Appendix Amit TAX Return

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Overview

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Part 2 Interest Charge FOR Beneficiaries OF NON Resident Trust Estates

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Part 1 Taxation OF Foreign Dividends

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

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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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Attachment B

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Section B Category A AND B Reportable TAX Positions

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Treating Similar Circumstances Arrangements OR Transactions AS A Single Position

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Part C Components OF A Distribution

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Business Activity Statements BAS

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Fringe Benefits TAX FBT

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HOW TO Make A Voluntary Disclosure

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Incentives

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Excise

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About THE Voluntary Disclosure

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Voluntary Disclosures Approved Form

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Country BY Country Reporting

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Luxury CAR TAX

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Objections

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Indirect TAX Concession Scheme Refund Application FOR General Claim

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Income TAX

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9 Rent

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Worksheets

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Sham Contracting IN THE Spotlight

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Demergers 2002 BHP Billiton Group Demerger

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What IS A Depreciating Asset

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Effective Life OF A Depreciating Asset

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Payg Payment Summary Withholding Where ABN NOT Quoted

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Capital Expenditure Deductible Under UCA

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About This Guide

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Primary Production Depreciating Assets

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Common Rate Pools

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Primary Production Depreciating Assets

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About This Guide

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Guidelines FOR Using THE Depreciating Assets Worksheet

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Working OUT Decline IN Value

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Definitions

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Small Business Entities

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Certain Start UP Expenses Immediately Deductible

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More Information

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Abbreviations Used IN This Publication

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ARE There ANY TAX Consequences FOR ME

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Background

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What ARE THE TAX Consequences OF MY Participation IN THE Sale Facility

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HOW DO I Work OUT THE Cost Bases OF THE Elements OF THE Stapled Securities That I Received

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Taxable Professional Income

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More Information

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When A Foreign Income TAX Offset Applies

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Appendixes

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Worksheets

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Completing THE TAX Return Page 1 Partnership TAX Return

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Name OF Partnership

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Final TAX Return

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Introduction

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35 Total Liabilities

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Requirements

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Foreign Income

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10 Forestry Managed Investment Scheme Income

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8 Partnerships AND Trusts

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6 TAX Withheld

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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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41 Trade Debtors

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37 Business Address OF Main Business

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43 Total Salary AND Wage Expenses

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50 Income Tests

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48 Small Business Entity Simplified Depreciation

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40 Closing Stock

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Declarations

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Taxation OF Financial Arrangements

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What TO Readdo Next

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About These Instructions

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Taxpayers Declaration

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Part A TAX Losses AND NET Capital Losses Consolidated Excludes Film Losses

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HOW TO Work OUT TAX Payable With Income Averaging

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Above Average Special Professional Income

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Primary Production Depreciating Assets

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

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Small Business Entities

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Record Keeping

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Common Rate Pools

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IN House Software

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What IS A Depreciating Asset

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Effective Life OF A Depreciating Asset

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Guidelines FOR Using THE Depreciating Assets Worksheet

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About This Guide

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Calculating Your Offset Limit

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Transitional Rules FOR Using Excess Foreign TAX Credits

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Using PRE Commencement Excess Foreign Income TAX

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Special Circumstances

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WE MAY ASK YOU TO GET Information From Overseas

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When A Foreign Income TAX Offset Applies

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I Investment Expenses

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F Death OR Disability Premiums

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R Foreign Exchange Losses

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D Capital Works Deductions

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M TAX Losses Deducted

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E Deduction FOR Decline IN Value OF Depreciating Assets

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Y Exempt Current Pension Income

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R3 NO TFN Quoted Contributions

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F Transfers From Foreign Funds

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Valuing Livestock

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Worksheet

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TAX Averaging

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Primary Production Losses

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Overseas Interests

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Instructions TO Complete Your Refund OF Franking Credits Application

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HOW TO GET THE Refund OF Franking Credits Application 2025

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What IS A Refund OF Franking Credits

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J Tofa Transitional Balancing Adjustment

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C Attributed Foreign Income Unlisted Country

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Instructions AND Entity Information

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Appendix 20 Reason THE Deduction Disallowed WAS Less Than THE Importing Payment

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Appendix 18 Type OF Offshore Hybrid Mismatch

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Appendix 7 Nature OF Item Codes

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Appendix 6 Derivative Codes

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Appendix 3 Listed Country Names AND Codes

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Appendix 9 Percentage OF Dealings With Documentation

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Appendix 2 Foreign AND Other Jurisdiction Names AND Codes

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Appendix 10 Capital Asset Pricing Methodologies

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International Dealings Schedule IDS

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Completing THE Amit TAX Return

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Capital Account Election

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Overseas Transactionsthin Capitalisation

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Debt Like Trust Instruments Subdivision 276 J

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Capital Allowances

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Separate Amit Treatment

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Appendix 5 Capital Works Deductions

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Appendix 2 Royalties

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Appendix 6 Uniform Capital Allowances

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Appendix 13 Small Business Entity Concessions

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Instructions TO Complete THE Trust TAX Return 2023

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Instructions FOR Trust Information AND Items 1 TO 15

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Income OF THE Trust Estate Item 57

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Trustee Choice Beneficiaries AND NON Resident Trust Items 59 TO 61

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Statement OF Distribution Item 58

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Business AND Professional Items Items 37 TO 52

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Declarations

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6 TAX Withheld

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Trust Worksheets

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Completing THE Schedule

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Page 3 OF THE Schedule

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Section G Declaration AND Signature

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Section B ATO Recommendations Areas OF LOW Assurance OR RED Flags

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Supplementary Annual GST Return 2026 Example