Regulator resource library

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Part F TAX Losses Reconciliation Statement

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Part D Life Insurance Companies

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Part E Controlled Foreign Company Losses

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Part B Cancellation OF Transfer OF Losses

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

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Introduction

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More Information

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HOW TO Lodge Your Amit TAX Return AND PAY

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KEY Financial Information Amit TAX Schedule

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Assessable Income Amit TAX Schedule

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Lodging AN Amit TAX Schedule

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Whats NEW FOR Amits

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KEY Financial Information

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Overseas Transactions OR Thin Capitalisation

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Payments From Related Entities

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Capital Account Election AND Stapled Entities

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Additional Information

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Trust Information

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Transactions With Specified Countries

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Separate Amit Treatment

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HOW TO Complete This Form

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Lodging Your Payment Summary Information Online

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Overseas Transactions

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30 Personal Services Income

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17 Forestry Managed Investment Scheme Deduction

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19 Total OF Items 16 TO 18

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12 Dividends

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Appendixes

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Appendix 5 Capital Works Deductions

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Appendix 4 Commercial Debt Forgiveness

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More Information

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Lodgment

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Worksheets

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Worksheet 2 LOW Value Pool

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Record Keeping

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B Gross Rent AND Other Leasing AND Hiring Income

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Capital Expenditure Deductible Under THE UCA

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HOW TO GET THE Guide TO Depreciating Assets

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11 Gross Interest

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14 Other Australian Income

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HOW Self Assessment Affects YOU

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About This Guide

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Taxation OF Financial Arrangements

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V Total Assessable Income

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What IS A Depreciating Asset

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I Gross Distribution From Partnerships

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Distributions From Trusts

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R4 Contributions Excluded BY Trustee

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More Information

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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Effective Life

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T Assessable Income DUE TO Changed TAX Status OF Fund

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THE Uniform Capital Allowance System

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X Forestry Managed Investment Scheme Income

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Dwelling Used TO Produce Income

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IS THE Dwelling Your Main Residence

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Death During Construction

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Buildings OR Structures Constructed ON Land Acquired Before 20 September 1985

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What IS A Dwelling

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Main Residence

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Superannuation Interests

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Consequences OF THE Rollover

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Unapplied NET Capital Losses

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

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Average Taxable Professional Income

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HOW TO Work OUT TAX Payable With Income Averaging

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Taxable Professional Income

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Above Average Special Professional Income

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Step 8 Applying THE CGT Discount

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Step 1 Types OF CGT Assets AND CGT Events

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Step 6 Applying Current Year Capital Losses

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Step 5 Capital Losses

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Step 4 Total Current Year Capital Gains

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Introduction

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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event

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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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Real Estate AND Main Residence

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Compulsory Acquisition OF Part OF Your Main Residence

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Main Residence Compulsory Acquisition

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IF YOU Receive Money

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Employee Share Schemes

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Exercising Rights OR Options TO Acquire Shares OR Units

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Takeovers AND Mergers

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Investments IN Foreign Hybrids

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Shares IN A Company IN Liquidation OR Administration

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Rights OR Options TO Acquire Shares OR Units

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Consequences OF THE Rollover NOT Applying

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NON Assessable Payments From A Trust

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Choosing THE Indexation Method OR THE Discount Method

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Unapplied NET Capital Losses

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence

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Subdivision OF Land

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IS THE Dwelling Your Main Residence

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Other Structures Associated With THE Dwelling

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Sale OF A Rental Property

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Rules TO Keep IN Mind

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Dwelling Used TO Produce Income

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Amalgamation OF Title

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What IS THE Cost Base

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Appendix 3 Flowcharts

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Appendix 4 Definitions

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Appendix 5 Abbreviations

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Section B Income

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Section G Declarations

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Appendix 1 Capital Works Deductions

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Completing AND Lodging THE TAX Return

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Calculating AND Claiming Your Foreign Income TAX Offset

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

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When A Foreign Income TAX Offset Applies

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Appendixes

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Appendix 2 Royalties

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Appendix 15 Exploration Credits

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Appendix 3 Thin Capitalisation

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Statement OF Distribution Item 53

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Income Excluding Foreign Income Items 6 TO 9

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Business Income AND Expenses Item 5

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Foreign Income Items 22 TO 24

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Reconciliation Items AND NET Income OR Loss Item 5

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Business AND Professional Items Items 37 TO 52

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About This Guide

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Section C Deductions

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G Death Benefit Increase

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M TAX Losses Deducted

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L Other Deductions

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E Deduction FOR Decline IN Value OF Depreciating Assets

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Abbreviations

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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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Section D Income TAX Calculation Statement

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G Payg Instalments Raised

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F5 Credit NO TFN TAX Offset

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E Section 102aam Interest Charge

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F6 Credit Interest ON NO TFN TAX Offset

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D Subtotal

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F3 Credit Abntfn NOT Quoted NON Individual

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C1 Credit Foreign Income TAX Offsets

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R5 PRE 1 July 1988 Funding Credits

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R1 Assessable Employer Contributions

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O Trust Distributions Franked Amount

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T Assessable Income DUE TO Changed TAX Status OF Fund

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E Australian Franking Credits From A NEW Zealand Company

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B Gross Rent AND Other Leasing AND Hiring Income

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G DID YOU Have A Capital Gains CGT TAX Event During THE Year

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6 Trustee Details

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3 Australian Business Number

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Lodging THE TAX Return Schedules AND Other Documents

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Introduction

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14 Transfer OF Liabilities TO Life Insurance Company OR Pooled Superannuation Trust

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17 Forestry Managed Investment Schemes

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B Death OR Disability Deduction

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Overseas Interests

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B Attributed Foreign Income Section 404 Country

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E Transactions With Specified Countries

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HOW TO PAY

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General Information

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Foreign Currency Translation Rules

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Debt AND Equity Rules

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Switching Regulators OR Changing Trustees

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General Value Shifting Regime

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Foreign Resident Withholding

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E Record

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Record Keeping FOR Overseas Transactions AND Interests

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WHO CAN Claim

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NO Deduction Until Construction IS Complete

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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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Balancing Deduction ON Destruction

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Lessee OF A Building

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More Information

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Infolines

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HOW TO Complete THE Paper Form Payee

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Payer Information AND Obligations

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Before YOU Start Your TFN Declaration Form

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8 Partnerships AND Trusts

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14 Other Australian Income

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12 Dividends

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10 Forestry Managed Investment Scheme Income

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More Information

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Taxation OF Financial Arrangements

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Declarations

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Schedules

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Completing THE TAX Return Page 1 Partnership TAX Return

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Appendix 3 Thin Capitalisation

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Appendix 6 Uniform Capital Allowances

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Business AND Professional Items

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More Information

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Income

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Travel Expenses

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CAR Expenses

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HOW Self Assessment Affects YOU

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THE Australian Screen Production Incentive

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Fraud AND Misrepresentation

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Claiming A Film TAX Offset

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Appendix 1 Summary OF CGT Events

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Appendix 4 Definitions

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Appendix 2 Consumer Price Index CPI

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HOW TO Work OUT Your Capital Gain OR Capital Loss