Regulator resource library

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03 Core Priorities Performance Measures AND Priority Risks

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02 KEY Focus Areas

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Operating Context

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Contact

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Chairs Foreword

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Operating Context

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Risk Management

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Regulator Performance

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Advisory Board

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Cooperation

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Organisational Capability

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Advice Under Development Trust Specific Issues

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Early Engagement FOR Advice

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Private Rulings

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When WE Would NOT Give A Private Ruling

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Agribusiness Product Rulings Forestry AND NON Forestry

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Forestry Managed Investment Schemes DIV 394

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Agribusiness Managed Investment Schemes NON Division 394 Schemes

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Issues Relevant TO Both Forestry AND Agribusiness Managed Investments Schemes

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Product Rulings AND Participant Finance

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Class Rulings

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When WE Would NOT Give A Class Ruling

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Setting UP Super FOR Your Business

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Einvoicing FOR Businesses

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Einvoicing FOR Government

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Statements AND Returns

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NOT FOR Profit Newsroom

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Getting Started

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Business Transactions Through Payment Systems

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Record Keeping FOR Business

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Single Touch Payroll

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Engaging A Worker

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Family Trust Distributions TAX What YOU Need TO Know

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GST Analytical Tool Guide NOW Available Online

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TOP 500 Private Groups Must Lodge AND PAY ON Time

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Online TAX Schemes ON THE Rise

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Final Guidance ON CGT Event K6

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NEW SGE Guidance FOR Large Private Groups

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Remember ALL Partnerships CAN NOW Lodge Sods Digitally

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Forum FOR Foreign Owned Financial Institutions

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Updated Guidance Global AND Domestic Minimum TAX

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R AND D TAX Incentive Registration Deadline Approaching

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Sign UP TO OUR International Dealings Schedule Mailing List

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Stay ON TOP OF Food Beverage AND Health GST Classification

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Recap OF OUR Pillar TWO November Information Session

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Updated Information ON Ordinary Time Earnings FOR Employers

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Compliance Approach FOR First Year OF Payday Super Finalised

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ACT Early Protect Your GST AND Fuel TAX Credit Entitlements

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Employing Staff OUR Video Explains Your Super Obligations

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Serious Consequence FOR False Claims

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Personal Financial Advice Fees From Member Accounts

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Guidance ON USE OF Guarantees TO Circumvent Division 7A

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Lodgment Deferral Country BY Country Reporting Statements

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NEW Incentives FOR Build TO Rent Developments

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Private Groups Whats ON OUR Radar FOR 2025 26

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OUR Latest R AND D TAX Incentive Transparency Report

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OUR 3 TOP Tips This Scams Awareness Week

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Effective Record Keeping FOR THE Next 5000

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Critical Minerals AND Hydrogen Production Incentives NOW LAW

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Public Groups Disputes AND Settlements Report Insights

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What Happens IF YOU PAY Your Employees Super Late

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Debunking Division 7A Myths

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Remember TAX IF Leaving A Professional Services Partnership

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Draft Practical Compliance Guideline PCG 2024 D3 Published

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Guidance ON Inbound Related Party Funding FOR Private Groups

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OUR Areas OF Focus FOR Private Groups

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KEY TAX Governance Principles FOR TOP 500 Groups

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Build TO Rent Development TAX Incentives

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Contact US About Excise

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Offshore Petroleum Laminaria AND Corallina Decommissioning Cost Recovery Levy OP Levy

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Taxation OF Financial Arrangements Tofa

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Imputation

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Foreign Residents Doing Business IN Australia

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Closely Held Trusts

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TAX Exempt Trust Distributions AND THE Anti Avoidance Rules

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Managed Investment Trusts

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Trust Income

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Streaming Trust Capital Gains AND Franked Distributions

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Resolutions Checklist

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Receiving Payments OR Assets From Foreign Trusts

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Temporary Full Expensing

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Superannuation AND THE Sharing Economy

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Preparing FOR A Potential TAX Bill

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Providing Services

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Losses

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Managing Varying Income

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Record Keeping IN THE Primary Production Industry

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Managing Your TAX

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Assessable Income

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Deductions

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Service Entities

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What TO DO IF THE PSI Rules DON T Apply

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Record Keeping FOR PSI

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Exploration Development Incentive

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Small Business CGT Concessions

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Benchmarks A Z

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Small Business Benchmarks Methodology AND Ratio Calculations

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Correcting A Mistake

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HOW TO Vary Your Payg Instalments

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Expanding THE USE OF Single Touch Payroll Data

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Super Guarantee Annual Employer Compliance Results

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HOW TO PAY Super

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Where TO PAY Super

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IN Detail

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Select Your Default Super Fund

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Provide Employees Tfns TO Their Super Funds

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Getting Started With Einvoicing FOR Small Business

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Getting Started With Einvoicing FOR Medium AND Large Businesses

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Guide TO Receiving AND Processing Einvoices

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Income TAX Returns FOR NOT FOR Profits

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Annual GST Returns FOR NOT FOR Profits

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NOT FOR Profits AND THE Common Reporting Standard

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Starting AN NFP

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NFP Governing Documents

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Valuing Contributions AND Minor Benefits

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TAX AND Fundraising

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Dealing With Suppliers

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Boost Your Myid Using Your WA Drivers Licence

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DGR Registers Reform Consultation

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Community Service Nfps Must Lodge A Self Review Return

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Reporting When Youre Unsure IF YOU Have Charitable Purposes

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Straight From THE Source April 2025

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Have Your SAY Help Shape THE Future OF THE NFP Newsletter

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ACT NOW TO Ensure Your Governing Documents ARE Accurate

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Safeguarding NOT FOR Profits From Dodgy Schemes

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Updated ATO GOV AU Sneak Peek

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Lodging Your NFP Self Review Return Through A TAX Agent

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ATO Vulnerability Framework Released

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Straight From THE Source August 2025

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A Word From TOM Wheeler February 2026

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HOW TO Report IF Your Social Club IS NOT Income TAX Exempt

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Straight From THE Source September 2025

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Eois Open FOR OUR NOT FOR Profit Stewardship Group

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Straight From THE Source November 2022

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ARE YOU Preparing FOR Your Nfps AGM

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Planning Staff Celebrations FOR Your NFP

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Attention Nfps THE NFP Self Review Return IS NOW Overdue

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DO Donations Attract GST

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Update Your Nfps Associates AND Authorised Contacts NOW

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Self Help Phone Service Available FOR NOT FOR Profits

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Using Sbsch FOR Your Third Quarter SG Payments

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Dont Wait Lodge Your NFP Self Review Return NOW

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Does Client TO Agent Linking Apply TO YOU

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Payments YOU Must Report

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Work OUT IF YOU Need TO Report

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Payments YOU DO NOT Need TO Report

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Payg Withholding Annual Reports

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Income TAX Return

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Sharing Economy Reporting Regime

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Payg Instalments

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Goods AND Services TAX GST

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Overview OF Record Keeping Rules FOR Business

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Setting UP AND Managing Records

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Changing Pausing Closing Selling OR Winding UP A Business

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GST When Closing A Business

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Changing Your Business Structure

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Winding UP A Company

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Sale OF A Going Concern

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Deregistering A Company

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Final Lodgments AND Record Keeping

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Changing THE Makeup OF A Partnership

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Final PAY AND Superannuation FOR Employees

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Single Touch Payroll FOR Intermediaries

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Single Touch Payroll FOR Employees

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STP AND Activity Statements

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STP Reporting Options

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Obligations When People Work FOR YOU

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Exemptions Concessions AND Other Ways TO Reduce FBT

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Calculating Your FBT

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Payg Payment Summaries

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Payg Withholding Compliance

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Acquiring OR Constructing A Retirement Village

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More Detailed Guidance FOR Retirement Village Operators

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Retirement Villages AND Occupancy Arrangements

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Operating A Retirement Village

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TAX Consequences ON Sales OF Property

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Property Development Building AND Renovating

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Depreciating Assets AND CGT

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Definitions

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Amendments

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Excise Remissions FOR Excisable Alcohol

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Refunds AND Drawbacks FOR Excisable Alcohol

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Excise ON Beer

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Records FOR Excise Equivalent Goods

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Reporting Excise Equivalent Goods AND Paying Duty

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Refunds Drawbacks AND Remissions FOR Excise Equivalent Goods

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When YOU Have TO PAY WET

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About WET

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Products WET Applies TO

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HOW Much TO PAY

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Permissions TO Move Tobacco Seed Plant OR Leaf

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Reporting AND Keeping Records

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Working OUT THE LCT Amount

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Definitions Luxury CAR TAX

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When LCT Doesn T Apply

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Registering

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Excise ON Fuel Blending

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Lodge AN Excise Return AND PAY Fuel Excise Duty

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Permissions TO Move Excisable Fuel AND Petroleum Products

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Excise Licences FOR Fuel AND Petroleum Products