Regulator resource library

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9 WAS THE Fund Wound UP During THE Income Year

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6 Trustee Details

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Appendix 2 Responsibilities OF Trustees

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WHO Must Complete A Losses Schedule

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Part D Life Insurance Companies

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Part C Unrealised Losses Company Only

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Part B Ownership AND Business Continuity Test Company AND Listed Widely Held Trust Only

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Part A Losses Carried Forward TO THE 202223 Income Year Excludes Film Losses

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Appendix 2 Forestry Managed Investment Schemes

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About THE Smsf Annual Return

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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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Section D Income TAX Calculation Statement Item 13

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Section I Taxation OF Financial Arrangements Item 17

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Section K Declarations

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Section J Other Information

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Tris Count

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I Gross Distribution From Partnerships

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B Gross Rent AND Other Leasing AND Hiring Income

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W Gross Income

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U1 U2 U3 AND U NON Arms Length Income

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J K L Dividends AND Franking Credits

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NON Arms Length Income

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X Forestry Managed Investment Scheme Income

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U1 AND U2 Forestry Managed Investment Scheme Expense

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B1 AND B2 Interest Expenses Overseas

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F1 AND F2 Insurance Premiums Members

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M1 TAX Losses Deducted

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T3 Subtotal 2

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S Amount DUE OR Refundable

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I TAX Offset Refunds

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D1 D2 D3 D4 D NON Refundable Carry Forward TAX Offsets

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K Payg Instalments Raised

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J1 TO J6 AND J Limited Recourse Borrowing Arrangements

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Immediate Deduction FOR Certain NON Business Depreciating Assets

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What IS A Depreciating Asset

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Claiming Deductions FOR THE Decline IN Value OF Depreciating Assets

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Appendix 2 Forestry Managed Investment Schemes

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About THE Smsf Annual Return

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Section E Losses Item 14

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Section D Income TAX Calculation Statement Item 13

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Section H Assets AND Liabilities

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Sections F AND G Member Information AND Supplementary Member Information

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A T1 J AND B Calculation OF Gross TAX

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E1 E2 E3 AND E4 E Refundable TAX Offsets Questions

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K Payg Instalments Raised

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G Section 102aam Interest Charge

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S Amount DUE OR Refundable

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D1 D2 D3 D4 D NON Refundable Carry Forward TAX Offsets

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Y Exempt Current Pension Income

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11 Income

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I Gross Distribution From Partnerships

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M Gross Trust Distributions

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C Gross Interest

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15B Australian Direct Investments

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15A Australian Managed Investments

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H1 AND H2 Smsf Auditor FEE

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J1 AND J2 Management AND Administration Expenses

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F1 AND F2 Insurance Premiums Members

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E1 AND E2 Decline IN Value OF Depreciating Assets

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A1 AND A2 Interest Expenses Within Australia

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K NON Residential Real Property

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Appendixes

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Appendix 2 Royalties

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Depreciating Assets P17 TO P20

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Reconciliation Items

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Expenses P8

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About P8 Business Income AND Expenses

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Appendix 4 Commercial Debt Forgiveness

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Appendix 6 Uniform Capital Allowances

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Compliance Administrative AND Failure TO Lodge Penalties

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Section B Category A AND B Reportable TAX Positions

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Section A Taxpayer Details

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Section C Category C Reportable TAX Positions

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When A Transfer Pricing Position IS A Reportable TAX Position

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Reportable TAX Position Faqs AND Examples

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Payments Made After Death

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Examples

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Claiming A Film TAX Offset

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THE Producer TAX Offset

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Introduction

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Rental Income

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Rental Related Income

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Expenses FOR Which YOU Cannot Claim Deductions

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Business Description AND Status Items 1 AND 2

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Business Income AND Expenses Item 5

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6 TAX Withheld

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11 Gross Interest

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Foreign Income Items 22 TO 24

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HOW Self Assessment Affects YOU

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More Information

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Chapter 2 Transferor Trust AND Related Measures

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Section 2 DO YOU Have TO PAY AN Interest Charge

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Section 2 ARE YOU Subject TO THE Measures

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Transfers Made Before 12 April 1989

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Deemed Transfers

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Chapter 5 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Attribution Account Surpluses AND Attributed TAX Account Surpluses

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Elections

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Glossary

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Discretionary Trust Estate

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Notional Assessable Income

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Statutory Accounting Period

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Australian Entity

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NON Discretionary Trust Estate

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Double Taxation Agreement

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Eligible Transferor

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Permanent Establishment

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Australian Trust

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Attribution Percentage

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Controlled Foreign Company

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Income Year

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Tainted Services Income

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Tainted Income

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Passive Income

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Attributable Taxpayer

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Australian TAX Payable

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Services

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NON Resident Trust Estate

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Arms Length Amount

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Part 2 Taxation OF Branch Profits

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Part 3 What Credit CAN YOU Claim FOR Foreign TAX

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What Branch Capital Gains ARE NON Assessable NON Exempt Income

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What Income IS NON Assessable NON Exempt

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Other Deemed Dividends Section 108

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Dividends Other Than NON Portfolio Dividends

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Appendix 2 Abbreviations AND Glossary OF Terms

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Part 4 What Records OF Elections Must YOU Keep

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Proving Your Assessment

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Commissioners Notice TO AN Attributable Taxpayer

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ARE YOU Required TO Keep Attribution Accounts

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What Happens IF THE Records ARE NOT Kept

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Record Keeping FOR A Controlled Foreign Company

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General Accounting Records

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Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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Appendix 1 Foreign Income Regulations

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Attachment A

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Section 404 Countries

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

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Part 1 ARE YOU Subject TO THE CFC Measures

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Section 3 IS THE Cfcs Income Generally Exempt From Accruals Taxation

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Section 4 What Types OF Attribution CAN Apply

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Direct Attribution Interest IN A CFC

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What Interests IN A Foreign Company ARE Taken Into Account IN THE Control Tests

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More Information

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Completing Your Australian TAX Return

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Residency Status

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Completing Your Australian TAX Return

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ALL Public Ancillary Funds

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Instructions TO Complete THE Trust Income Schedule 2024

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When TO Lodge

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What Needs TO BE Reported

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Keeping Records

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Reporting Methods Forms AND Lodgment

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Appendix 4 Taxation Treatment OF Pooled Development Funds AND Investors

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What ARE THE FIF Record Keeping Provisions FOR

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Foreign Investment Funds Guide 2007

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Methods OF Taxation Applicable TO Flps

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Chapter 7 Avoiding Double Taxation Calculation Method

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Chapter 1 Introduction

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Appendix 1 Commercial Debt Forgiveness

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Chapter 10 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Appendix 2 Business Activities That ARE NOT Eligible Activities

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Appendix 3 Approved International Sectoral Classification Systems

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Worksheet 3 Calculation Method

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DO YOU Need TO USE This Guide

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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 Premium Trust Fund BY AN Underwriting Member OF Lloyds

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Exemption FOR AN Interest IN A FIF That IS Trading Stock

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Exemption FOR Employer Sponsored Foreign Superannuation

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Exemption FOR Interests IN Certain Fifs Resident IN THE United States

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Value FOR THE Acquisition OR Disposal OF AN Interest IN A FIF OR FLP

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Determining Market Value

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Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply

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Amounts Taxed AT Comparable Rates

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Taxpayers Declaration

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Part B Cancellation OF Transfer OF Losses

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Part C Ownership Test AND Business Continuity Test

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Whats NEW

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Part F TAX Losses Reconciliation FOR Consolidated Groups

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

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Part D Life Insurance Companies

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Part E Controlled Foreign Company Losses

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Items 1 TO 5

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6 Expenses

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8 Financial AND Other Information

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14 Personal Services Income

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19 Retirement Savings Accounts Rsas Providers Only

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9 Capital Allowances

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15 Licensed Clubs Only

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21 Research AND Development TAX Incentive

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22 Early Stage Venture Capital Limited Partnership TAX Offset

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25 Reportable TAX Position

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13 Losses Information

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1 Ultimate AND Immediate Holding Company Name AND ABN OR Country Code

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Calculation Statement Labels C T2 D AND T3

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Calculation Statement AND THE Amount FOR Labels T5 AND S

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Calculation Statement Labels A T1 M AND B

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Part A Losses Carried Forward TO THE 201718 Income Year Excludes Film Losses