Regulator resource library

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Appendix 3 Rates OF TAX

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Section A Fund Information

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Appendix 2 Responsibilities OF Trustees

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About These Instructions

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Publications TAX Determinations AND Rulings

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Trust Loans Payments AND Forgiven Debts Treated AS Dividends

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When YOU ARE NOT Entitled TO Claim A Franking TAX Offset

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Share Warrants

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Sale OR Disposal OF Company Bonds AND Convertible Notes

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Rights Issues

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Joint Ownership OF Shares

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Schedules

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TAX Agents Declaration

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17 Other Transactions

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

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14 Foreign Income TAX Credits AND Total Assets

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Penalties AND Interest Charges

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Lodgment DUE Date

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Self Managed Superannuation Funds

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5 TAX Return Status

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9 WAS THE Fund Wound UP During THE Income Year

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4 Current Postal Address

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11 Deductions

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Other Services

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10 Income

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Foreign Currency Translation Rules

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Switching Regulators OR Changing Trustees

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Foreign Exchange Forex Gains AND Losses

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Self Determination OF Foreign TAX Credits

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Trans Tasman Imputation

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Calculation AND Rate OF Deduction

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Construction Expenditure

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Deductible USE

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Establishing THE Deduction Base

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Balancing Deduction ON Destruction

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Payg Payment Summary Withholding Where ABN NOT Quoted

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NON Individual Payg Payment Summary Schedule

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Capital Gains TAX CGT Schedule

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Overseas Interests

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B Death OR Disability Deduction

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E Foreign TAX Credit Carried Forward

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J Australian Superannuation Fund

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I Investment Expenses

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N Total Deductions

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B Interest Expenses Overseas

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C Salary AND Wages

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M TAX Losses Deducted

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U Forestry Managed Investment Scheme Deduction

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V NET Capital Losses Carried Forward TO Later Income Years

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F Eligible Credits

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D SUB Total

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C Rebates Offsets Foreign Credits

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D NET Foreign Income

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C Gross Interest

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D1 Gross Foreign Income

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L Dividend Franking Credit

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K Franked Dividend Amount

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

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I Gross Distribution From Partnerships

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N Trust Distributions Unfranked Amount

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Capital Gains TAX Record Keeping

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Foreign Income TAX Paid ON Nane Income

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International Dealings Schedule 2012 Instructions

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Appendices

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Section A International Related Party Dealings

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More Information

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Section B Financial Arrangements

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Question 31

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Question 22

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Question 26

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Question 25

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Question 1

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Question 41

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Appendix 6 Derivative Codes

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Definitions

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Appendix 8 Transferor Trust Exemption Codes

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Question 3

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Question 12

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Question 9

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Question 16

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Question 2

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Question 4

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Fund Income TAX Return 2020

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About THE Personal Investors Guide TO Capital Gains TAX

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Instructions TO Complete THE CGT Schedule AND TAX Return 2025

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HOW TO GET THE Capital Gains TAX Schedule 2025

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WHO Should USE THE CGT Schedule

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Excise Registration

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More Information

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Legal References AND TAX Rulings

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Whats NEW FOR Funds

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HOW TO GET THE Fund Income TAX Return 2025

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General Information FOR Funds

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Appendixes FOR THE Fund TAX Return

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Page 4 OF THE Schedule

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Before YOU Start

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Section A Fund Information

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Section E Losses

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Section C Deductions

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Section B Income

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Appendix 1 Capital Works Deductions

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Developing Country Relief Fund OR Organisation DGR Schedule

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Part A Calculation OF Notional RD Deduction

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WHO Must Complete A Research AND Development TAX Incentive Schedule

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Completing Company Information AND Preliminary Calculation

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Part C RD Expenditure TO Associates

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WHO CAN Claim THE RD TAX Incentive

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Capital Gains TAX Schedule 2022

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Other TAX Considerations

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Quick Guide TO CGT Concessions FOR Small Business

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Step 6 Determine Whether YOU Qualify FOR THE Small Business 50 Active Asset Reduction

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Step 7 Determine Whether YOU Qualify FOR THE Small Business Retirement Exemption OR Rollover

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Step 2 Determine Whether YOU Qualify FOR THE Small Business 15 Year Exemption

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Step 3 DO YOU Have ANY Capital Losses

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Trust TAX Return 2019

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Fringe Benefits TAX Return 2022 Instructions

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Completing Your 2022 FBT Return ALL Employers

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Keeping Records FOR FBT

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FBT Rates AND Thresholds

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Worked Examples NOT FOR Profit Employers Completing Your FBT Return

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Item 23 Fringe Benefit Categories

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Small Business 15 Year Exemption

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Small Business Retirement Exemption

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HOW DO YOU Apply Losses Concessions AND THE Discount

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About CGT Concessions

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Fixed Trust Distributions AND 50 Active Asset Reduction

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Consequences OF Applying THE Exemption

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Capital Proceeds Received IN Instalments

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Termination OF Employment NOT Required

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Receiving Actual Capital Proceeds NOT Required

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Consequences OF Choosing THE Rollover

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Basic Conditions

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THE 90 Test

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Partner IN A Partnership Using THE Small Business Entity Test

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Passively Held Assets

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Extensions OF Time

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Order IN Which TO Apply THE Discount AND Concessions

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Applying THE Discount AND Concessions

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Research AND Development TAX Concession 2007 Instructions FOR Excel Spreadsheet Version

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Private Ancillary Fund Guidelines Compliance Agreement

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Part B Amount OF Expenditure ON THE Following Items

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Part C Government Grants AND Recoupments

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Overview

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HOW TO Lodge THE RD Schedule

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Item 2 Salary Expenditure

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Item 15 Total OF Allocated Base Amounts

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Item 8 Disposal Profits PRE 29 January 2001

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Item 5 Plant Leasing

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Item 11 Disposal Profits Post 29 January 2001

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Item 1 Contracted Expenditure RRA

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Completing THE Schedule

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Page 4 OF THE Schedule

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Page 1 OF THE Schedule

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PBL Publishing AND Broadcasting Limited Restructure 2007 NOT Choosing Rollover

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Using THE Instructions AND Worksheet

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TAX Consequences

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More Information

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Payment

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Abbreviations

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KEY Financial Information

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Business AND Professional Items

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Worksheets

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Foreign Income

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Lodgment

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Appendix 10 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates

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Appendix 4 Commercial Debt Forgiveness

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Tofa Rules AND UCA

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Appendix 3 Thin Capitalisation

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Private Ruling BY THE Commissioner OF Taxation

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Foreign Exchange Gains AND Losses

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Trusts

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Hobby OR Business

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21 Capital Gains

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19 Total OF Items 16 TO 18

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Australian Business Number ABN

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Name OF Trust

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IS ANY TAX Payable BY THE Trustee

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Family Trust Election Status AND Interposed Entity Election Status

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31 Taxation OF Financial Arrangements Tofa

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International Dealings Schedule

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Losses Schedule

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14 Other Australian Income

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9 Rent

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12 Dividends

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56 Beneficiary Under Legal Disability WHO IS Presently Entitled TO Income From Another Trust

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50 National Rental Affordability Scheme TAX Offset

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44 Payments TO Associated Persons

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51 Other Refundable TAX Offsets

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43 Total Salary AND Wage Expenses

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41 Trade Debtors

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57 NON Resident Trust

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54 Statements OF Distribution

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25 TAX Losses Deducted

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Insurance Companies Outstanding Claims Liability Declaration

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Part F TAX Losses Reconciliation FOR Consolidated Groups

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Timor SEA Treaty Joint Petroleum Development Area Instructions 2017

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Source OF Income

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Residency Status

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A TAX System FOR Managed Investment Trusts

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General Information About Prepaid Expenses