Regulator resource library

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Earnout AND Deferred Consideration Arrangements

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Real Estate AND Main Residence

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Keeping CGT Records

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Forestry Managed Investment Scheme Interests

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Section B

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Section C

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Appendixes

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Appendix 3 Rates OF TAX

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Abbreviations

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Section G Declarations

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Section B Income

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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year

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Section C Income

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Section F Information Relating TO Entitlement TO Endorsement

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What IS THE Minimum Distribution Allowed

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HOW TO Lodge AND PAY

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Completing AND Lodging THE Fund Income TAX Return

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Section G Declarations

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Section D Income TAX Calculation Statement

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Section F Other Information

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Section B Income

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Whats NEW

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Appendix 1

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General Information

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Tools AND Equipment

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Capital Gains TAX Record Keeping

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Record Keeping FOR Overseas Transactions AND Interests

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What ARE THE Capital Gains TAX Consequences FOR ME

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HOW DO I Treat THE NON Assessable Payment

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HOW DO I Treat THE Capital Gain OR Capital Loss

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

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Deductible NON Business Expenditure

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General Information About Prepaid Expenses

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IN House Software

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Guidelines FOR Using THE Depreciating Assets Worksheet

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Study AND Training Support Loans NON Resident Foreign Income Schedule

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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

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Worksheet 4 Working OUT THE Attributable Income OF A CFC

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More Information ON Consolidation

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Choices

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Foreign Income TAX Offsets

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Part 5 Record Keeping FOR FIF Attributable Taxpayers

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Part 2 Taxation OF Branch Profits

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Partners IN A Partnership

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Part C Government Grants AND Recoupments Other Than CRC Program Grants

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What TO Readdo Next

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Item 5 Plant Leasing

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Item 8 PRE 29 JAN 2001 Disposal Profits

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Item 13 Interest OR Amounts IN THE Nature OF Interest

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Item 7 Plant AND Pilot Plant Deductions PRE 29 JAN 2001 Including Disposal Losses

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Item 9 Plant AND Depreciating Assets Post 29 JAN 2001 Decline IN Value

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HOW TO Lodge THE RD Schedule

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Connected With Control OF A Discretionary Trust

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Meaning OF NET Value OF CGT Assets

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When IS AN Entity Connected With YOU

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More Information

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Definitions

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Step 4 Work OUT Whether YOU MAY Claim THE CGT Discount

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Step 5 Work OUT Whether THE Gain IS From A Depreciating Asset

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Small Business CGT Concessions

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Calculating AND Claiming Your Foreign Income TAX Offset

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Foreign Income TAX Paid BY A Controlled Foreign Company

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Section E Financial Services Entities

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Section A International Related Party Dealings

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Question 13

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Question 8

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Question 6

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Question 11

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Question 3

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Section G Taxpayers Declaration

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Question 20

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Question 31

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HOW TO Complete THE Schedule

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Question 25

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Item 13

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Section B OF Schedule 25A 2011

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Item 1

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Item 2

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Introduction

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Other Services

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Publications

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Appendices

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Appendix 4 Pricing Methods

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Chapter 2 Transferor Trust AND Related Measures

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Introduction

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Part 1 ARE YOU Subject TO THE Transferor Trust 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 Transferor Trust Measures

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Attachment B

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Capital Gains Deemed Subject TO TAX

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits AND THE Foreign TAX Credit System

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Section 3 When IS A CFC Deemed TO Have Paid A Dividend

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Section 2 Credits Available Only TO Australian Resident Companies

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More Information

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Attribution Account Surpluses AND Attributed TAX Account Surpluses

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Excess Foreign TAX Credits

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Part 4 What Records OF Elections Must YOU Keep

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About This Guide

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Section 4 Quarantining OF Losses

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Section 2 ARE YOU AN Attributable Taxpayer

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Section 4 What Types OF Attribution CAN Apply

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Section 3 IS THE Cfcs Income Generally Exempt From Accruals Taxation

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Worked Examples NOT FOR Profit Employers Completing Your FBT Return

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Whats NEW IN FBT

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FBT Rates AND Thresholds

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Calculation Rates

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Completing Your 2024 FBT Return ALL Employers

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Standard Distribution Statement

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Basis OF Standard Distribution Statement

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Part C Components OF A Distribution

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Appendix 2 Business Activities That ARE NOT Eligible Activities

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FIF Attribution Account Surpluses

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HOW Self Assessment Affects YOU

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HOW Self Assessment Affects YOU

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Remember

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Exemptions AND Rollovers

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What IS THE Cost Base

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Step 9 Applying THE Small Business CGT Concessions

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Step 10 Working OUT Your NET Capital Gain

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Step 11 Capital Losses Carried Forward TO Later Income Years

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Step 1 Types OF CGT Assets AND CGT Events

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Appendix 4 Definitions

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Investments IN Shares AND Units

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Demutualisation OF Life Insurance AND General Insurance Companies

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General Value Shifting Regime Gvsr

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Investments IN Foreign Hybrids

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Exercising Rights OR Options TO Acquire Shares OR Units

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Scrip FOR Scrip Rollover

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Takeovers AND Mergers

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HOW Capital Gains TAX Affects Shares AND Units

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Demutualisation OF Friendly Societies

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NON Assessable Payments

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Using THE Capital Gain OR Capital Loss Worksheet FOR Shares

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CGT AND THE Tofa Rules

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Tofa Rules Apply Instead OF CGT Rules

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Tofa AND Capital Proceeds AND Cost Base Rules

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Hedging Financial Arrangements

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Home Used TO Produce Income AND Then YOU Stop Living IN IT

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Moving From ONE Main Residence TO Another

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Land Adjacent TO THE Dwelling

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Death During Construction

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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985

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Dwellings Transferred After Marriage OR Relationship Breakdown

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IF YOU Receive AN Asset

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IF YOU Receive Money

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Exceptions

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THE Other Method

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THE Discount Method

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Asset Registers

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Keeping Records

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FOR Beneficiaries OF Trusts

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Marriage OR Relationship Breakdown

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Real Estate That WAS A Main Residence

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Deceased Estates

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Does Capital Gains TAX Apply TO YOU

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What IS THE Reduced Cost Base

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Acquiring CGT Assets

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Subsequent Participant IN AN Fmis AND Forestry Interest Held ON Capital Account

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Foreign Source Income

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D Attributed Foreign Income Foreign Investment Funds FIF AND Foreign Life Policies FLP Income

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B Death OR Disability Deduction

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P13 AND P14 Trade Debtors AND Creditors

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P17 P18 P19 AND P20 Depreciating Assets

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Check That YOU Have

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P2 Description OF Main Business OR Professional Activity

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P4 Status OF Business

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P7 DID YOU Sell Goods OR Services Using THE Internet

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What IS THE Minimum Distribution Allowed

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Self Education Expenses

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Clothing Expenses

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Superannuation Compassionate Release Report BY Registered Medical Practitioner

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Business AND Professional Items Schedule 2021 AND Instructions

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Worksheet 5 Cash Surrender Value Method FOR Flps

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Media Centre

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Publications

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NOT FOR Profit Organisations

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Preparing Lodging AND Paying

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International TAX FOR Business

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Trusts Registration AND Reporting Obligations

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Sharing Economy AND TAX

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Irpds IN Tangible Property OF A Revenue Nature

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Irpd Share Based Employment Remuneration

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Master File

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Appendixes Local File AND Master File

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Local File Part A

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IRP AND Irpd

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HOW These Instructions Apply

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Detailed Design

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Appendixes Local File AND Master File

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Detailed Design

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Local File Short Form

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Local File Part A

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Irpd IN Tangible Property OF A Revenue Nature

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Irpd USE Rights

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Irpd Share Based Employment Remuneration

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Irpd Derivative Transaction

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Appendices

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Detailed Design

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Local File