Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Local File Short Form
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IRP AND Irpd
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Irpd Derivative Transactions
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Other Revenue Irpds
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Local File Short Form
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Exemptions AND Administrative Relief From 1 January 2025
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OUR Guidance
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Appendices
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CBC Report Notification
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Reporting Related OR Directly Connected Transactions
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Irpd USE Rights
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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A Capital Nature
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Irpd Share Based Employment Remuneration
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Reporting Foreign Exchange Gains AND Losses
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Irpd Debt Factoring OR Debt Securitisation
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Irpds IN Tangible Property OF A Revenue Nature
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Irpd Derivative Transactions
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Reporting Related OR Directly Connected Transactions
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Other Revenue Irpds
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature
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Reporting Related OR Directly Connected Transactions
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Other Kinds OF Irpds OF A Financial Nature
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Irpd Foreign Currency Deferred Payment Arrangements
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Transaction Category Groupings
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Other Kinds OF Irpds OF A Financial Nature
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Findings Report APA Program Review
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Foreign Resident Withholding FRW WHO IT Affects
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Irpd Statistics Previous Editions
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Comparing THE NEW Zealand AND Australian TAX System
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International Related Party Dealings Statistics 2021 22
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International Related Party Dealings Statistics 2022 23
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Goods AND Services TAX
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Income TAX
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Irpd Statistics
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Reference Material
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Overview
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Reference Material
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Irpd Statistics
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Irpd Statistics 2022 23
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Reference Material FOR Irpd Statistics 2022 23
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Hybrid Mismatch Rules
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Base Erosion AND Profit Shifting
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Withholding TAX Arrangements FOR Managed Investment Trust Fund Payments
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Administrative Solution FOR AUD Libor
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Doing Business Overseas What YOU Need TO Know
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Mutual Agreement Procedure
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Insurance With Foreign Resident Insurers
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IF YOU ARE AN EDP Operator
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IF YOU ARE A Redeliverer
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OUR Observations ON Funding Arrangements
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Objects OF Tofa
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Interaction Rules
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Subdivision 230 G Balancing Adjustments
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What THE Rules Apply TO
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TAX Timing Method Elections
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Interaction OF Tofa AND THE Consolidation Regime
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Medium AND Emerging Private Groups TAX Performance Program
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HOW WE Assess TAX Governance FOR TOP 500 Privately Owned Groups
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THE Right Services
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Online Information AND Services
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Commercial Deals
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HOW WE Interpret AND Apply THE LAW
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Resolving Disputes
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Tailored Compliance Services
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Reviews
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Engage With US FOR Your Commercial Deal
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Organic Business Growth
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Closing Your Business
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Disposing OF Your Business
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Acquiring A NEW Business
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Clear Separation OF Business AND Private Assets
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Succession Planning TAX Risks
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Behaviours AND Characteristics WE Look AT
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Transactions AND Taxes
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Franking Credits
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Fringe Benefits TAX
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Controlled Foreign Entities
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Income From Overseas Branches
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Private Company Benefits Including Division 7A
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TAX Crime
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Demergers
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Lower Company TAX Rate
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Professional Firms
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TOP 500 Survey
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TOP 500 Findings Report
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TOP 500 KEY Findings AND Priorities
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Engaging With TOP 500 Groups
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Insights From Focus Areas FOR TOP 500 Groups
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Imputation Rules FOR Exempting AND Former Exempting Entities
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Option TO Have Franking Deficit TAX Liability Determined AT 30 June
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Special Rules FOR Consolidated Groups AND Mecs
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Refunding Excess Franking Credits
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Franking Account
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Benchmark Rule
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Franking Deficit TAX
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Franking Distributions
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Franking Account TAX Return
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Share Capital Account Tainting
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Franking Credit Trading
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Step 5 Calculate THE Debt Deductions Disallowed
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Step 1 Calculate THE Adjusted Average Equity Capital
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Step 4 Calculate THE ARM S Length Capital Amount
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Step 5 Calculate THE Debt Deductions Disallowed
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Step 4 Calculate THE Worldwide Gearing Debt Amount
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Worked Example OF Calculations FOR AN Inward Investment Vehicle Financial
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Step 1 Calculate THE Adjusted Average Debt
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Step 4 Calculate THE Worldwide Gearing Debt Amount
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HOW THE Rules Work
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Modified Definition OF Associate Entity
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Third Party Debt Test
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Financial Entity
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Treatment IF Classified AS AN Inward Investing ADI
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Treatment IF Classified AS AN Outward Investing ADI
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Classification OF A Consolidated Group OR MEC Group
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Thin Capitalisation Rules
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Worked Example OF Calculations FOR AN ADI Inward Investing Entity
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D
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A
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S
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Guide TO THE General Value Shifting Regime
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About This Manual
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Access Individual Sections OF THE Manual
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Components
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KEY Features
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Lodgment Obligations
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HOW WE Interpret AND Apply THE LAW
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HOW TO Give US Your Gpfs
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WHO Must Give US A Gpfs
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Administrative Arrangements
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When TO Give US Your Gpfs
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Engaging Early With YOU
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Engaging With US FOR Advice
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PRE Lodgment Compliance Review Timeline
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TAX Assurance
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Conduct Feedback AND Independent Review
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Determining Whether AN Interest IS A Debt Interest
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Converting Preference Shares
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NON Share Capital Account
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Connected Entity AT Call Loan
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USE OF First IN First OUT Method FOR Fungible Assets Rights AND Obligations
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Translation Conversion Examples
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Acquisition OF AN Overseas Rental Property
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Translation OF Notional Interest Amounts Under A Hire Purchase Arrangement
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Translation OF Foreign Currency Rental Income
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Payments TO Government Agencies Under Division 81
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A Better Practice Guide FOR THE Management OF GST
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GST AND Grants
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Division 7A Debt Forgiveness BY Private Companies
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Division 7A Marriage OR Relationship Breakdown
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Division 7A Myths Debunked
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Division 7A Trust Entitlements
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Division 7A Distributable Surplus
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Division 7A AND Trusts
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Present Entitlement
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Types OF Benefits
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TAX Treatment OF Division 7A Dividends
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Payments AND Other Benefits NOT Affected
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Transactions Through Interposed Entities
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Transfer Pricing
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International Dealings Schedule Consultation Report
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International Transfer Pricing Introduction TO Concepts AND Risk Assessment
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Advance Pricing Arrangement APA Program
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Mutual Expectations
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Processing AN APA Application
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APA AND MAP Program Management Unit
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Monitoring AND Compliance Stage
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Comparison Between Audit AND APA Features
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Local File Master File 2019
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Guidance ON Lodgment Errors
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Local File Instructions 2017
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Country BY Country Reporting Guidance
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Other Revenue Irpds
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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A NON Revenue Nature
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IRP AND Irpd
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature
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Irpd Debt Factoring OR Debt Securitisation
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Other Kinds OF Irpds OF A Financial Nature
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Irpd USE Rights
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Irpd Foreign Currency Deferred Payment Arrangements
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HOW These Instructions Apply
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Local File Part A
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Irpd Share Based Employment Remuneration
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Irpd Derivative Transactions
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Other Kinds OF Irpds OF A Financial Nature
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature
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Organisational Reporting Structure AND Overseas Reporting
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Financial Accounts
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Irpd Foreign Currency Deferred Payment Arrangements
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Other Kinds OF Irpds OF A Financial Nature
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Local File Instructions Overview
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature
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Luxury CAR TAX
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Payg Withholding Correcting Mistakes
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Revising AN Earlier Activity Statement