Regulator resource library

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Section E Material Uncertain GST Positions

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Introduction

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TAX Outcomes FOR Investors

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Outcomes IN Detail

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Basic Outcomes

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Capital Gains AND Losses

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Part C Unrealised Losses Company Only

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Part F TAX Losses Reconciliation Statement

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Final TAX Return

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Australian Business Number ABN

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Name OF Partnership

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Individual Taxpayers Incurring Deductible NON Business Expenditure

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Appendixes

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Appendix 6 Uniform Capital Allowances

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2 Status OF Business

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4 DID YOU Sell ANY Goods OR Services Using THE Internet

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General Information About Prepaid Expenses

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44 Payments TO Associated Persons

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50 Income Tests

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46 Trading Stock Election

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37 Business Address OF Main Business

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45 Fringe Benefit Employee Contributions

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Partnerships

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Electronic Lodgments

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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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17 Forestry Managed Investment Scheme Deduction

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10 Forestry Managed Investment Scheme Income

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15 Total OF Items 5 TO 14

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14 Other Australian Income

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9 Rent

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KEY Financial Information

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35 Total Liabilities

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Step 2 Determine Whether YOU Qualify FOR THE Small Business 15 Year Exemption

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Choosing THE Concessions

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Step 1 Determine Whether YOU Satisfy THE Basic Conditions FOR THE Small Business CGT Concessions

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Step 6 Determine Whether YOU Qualify FOR THE Small Business 50 Active Asset Reduction

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Step 3 Offset ANY Capital Losses

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Appendix 3 Rates OF TAX

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E2 NO TFN TAX Offset

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H2 Credit FOR TAX Withheld Foreign Resident Withholding

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E3 National Rental Affordability Scheme Nras TAX Offset

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T1 TAX ON Taxable Income

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H3 Credit FOR TAX Withheld Where ABN OR TFN NOT Quoted NON Individual

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NET Small Business Income

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G Section 102aam Interest Charge

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C2 Rebates AND TAX Offsets

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C1 Foreign Income TAX Offset

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Declarations

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Appendix 4 Commercial Debt Forgiveness

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Appendix 7 Deductions Applicable TO Partners

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Overseas Transactions Items 29 TO 30

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Taxation OF Financial Arrangements Items 31 TO 32

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Foreign Income Items 22 TO 24

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Business Description AND Status Items 1 TO 2

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Step 1 Types OF CGT Assets AND CGT Events

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Appendix 5 Abbreviations

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Appendix 3 Flowcharts

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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 2 HOW TO Complete THE CGT Summary Worksheet FOR 2018 TAX Returns

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Keeping Records

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Forestry Managed Investment Scheme Interests

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Marriage OR Relationship Breakdown

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Deceased Estates

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THE Indexation Method

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HOW TO Calculate A Capital Loss

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Choosing THE Indexation OR Discount Method

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Compulsory Acquisition OF Part OF Your Main Residence

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IF YOU Receive AN Asset

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Identifying Shares OR Units Sold

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Demutualisation OF Friendly Societies

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Scrip FOR Scrip Rollover

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Demergers

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What IS AN Ownership Interest

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Subdivision OF Land

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Inherited Main Residence

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Introduction

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More Information

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HOW TO GET THE Guide TO Depreciating Assets

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Small Business Entities

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Effective Life OF A Depreciating Asset

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Completing THE Schedule

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More Information

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Lodgment

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Part A Calculation OF Notional RD Deduction

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Abbreviations

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Chapter 2 Transferor Trust AND Related Measures

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

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Part 4 What Records OF Elections Must YOU Keep

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Part 1 Record Keeping FOR CFC Attributable Taxpayers

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

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Part 1 Taxation OF Foreign Dividends

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Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

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More Information ON Consolidation

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Foreign Income TAX Offsets

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Part 2 Does THE CFC Satisfy THE Active Income Test

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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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Worksheet 4 Working OUT THE Attributable Income OF A CFC

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

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Summary Sheet 4 Transferor Trust AND Related Measures

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

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Summary Sheet 2 Working OUT Your Share OF THE Attributable Income OF A CFC

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Record Keeping

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Deductions FOR THE Cost OF Depreciating Assets

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Effective Life

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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About This Guide

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LOW Value Pools

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Guidelines FOR Using THE LOW Value Pool Worksheet

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Working OUT Decline IN Value

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Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less

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HOW TO GET THE Guide TO Depreciating Assets

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Taxpayers Declaration

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Part A Losses Carried Forward TO THE 201819 Income Year Excludes Film Losses

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Abbreviations

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Part D Life Insurance Companies

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2 Assessable Income

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3 Allowable Deductions

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Section D Thin Capitalisation

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HOW TO Complete THE Schedule

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Section A International Related Party Dealings

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Section C Interests IN Foreign Entities

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Excepted NET Capital Gain OF A Minor

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Section B Financial Arrangements

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Definitions

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Section G Taxpayers Declaration

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Part C Unrealised Losses Company Only

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Abbreviations

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Taxpayers Declaration

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Introduction

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More Information

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Footnotes

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Claiming A Film TAX Offset

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THE Location TAX Offset

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THE Producer TAX Offset

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Completing Your 2019 FBT Return ALL Employers

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Keeping Records FOR FBT

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Calculation Rates

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FBT Rates AND Thresholds

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Instructions FOR THE Worksheet

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Standard Distribution Statement

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Basis OF Standard Distribution Statement

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13 Losses

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V NET Capital Losses Carried Forward TO Later Income Years

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D Capital Works Deductions

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U Forestry Managed Investment Scheme Deduction

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Q Administration Expenses

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E Deduction FOR Decline IN Value OF Depreciating Assets

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O Taxable Income OR Loss

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B Interest Expenses Overseas

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M TAX Losses Deducted

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J Management Expenses

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Distributions From Trusts

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R6 Transfer OF Liability TO Life Insurance Company OR PST

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R4 Contributions Excluded BY Trustee

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N Trust Distributions Unfranked Amount

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R3 NO TFN Quoted Contributions

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Y Exempt Current Pension Income

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Q Trust Distributions Other Amounts

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D1 Gross Foreign Income

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K Franked Dividend Amount

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X Forestry Managed Investment Scheme Income

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H Gross Payments Where ABN NOT Quoted

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I Gross Distribution From Partnerships

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Appendix 1 Capital Works Deductions

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Capital Works

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Establishing THE Deduction Base

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Capital Works Begun Before 27 February 1992 AND Used AS Described IN Table 43 140 OF THE Itaa 1997

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Pool OF Construction Expenditure

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Lodgment DUE Date

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Australian Prudential Regulatory Authority Regulated Superannuation Funds

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Appendix 3 Rates OF TAX

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Self Determination OF Foreign Income TAX Offset

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Foreign Resident Withholding

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Payment Arrangements

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Foreign Exchange Forex Gains AND Losses

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Taxation OF Financial Arrangements Tofa

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Objection TO Assessment

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General Value Shifting Regime

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Capital Gains TAX Record Keeping

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TAX Losses Record Keeping

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Publications

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Review Rights

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J Tofa Transitional Balancing Adjustment

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Section G Declarations

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Trustees Directors OR Public Officers Declaration

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Schedules

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NON Individual Payg Payment Summary Schedule

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Payg Payment Summary Withholding Where ABN NOT Quoted

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Payment Summary Foreign Resident Withholding

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Capital Gains TAX CGT Schedule

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12 Income TAX Calculation Statement

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H3 Credit FOR TAX Withheld Where ABN OR TFN NOT Quoted NON Individual

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E3 National Rental Affordability Scheme Nras TAX Offset

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C1 Foreign Income TAX Offset

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I Remainder OF Refundable TAX Offsets

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5 TAX Return Status

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4 Current Postal Address