Regulator resource library

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Trust Information

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Capital Allowances

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Separate Amit Treatment

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Lodging AN Amit TAX Schedule

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Transactions With Specified Countries

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TAX Return FOR Individuals 2024

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Basic Concepts

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Dividends AND NON Resident Companies AND Shareholders

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Taxation Implications

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Dividend OR Distribution Statement

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Paying Dividends OR Distributions

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Franking Credits Attached TO A Partnership OR Trust Distribution

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OFF Market Share BUY Backs

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A TAX System FOR Corporate Collective Investment Vehicles

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HOW TO Lodge Your Attribution Cciv SUB Fund TAX Return AND PAY

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Features OF Attribution Cciv SUB Fund TAX Return

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Calculate Your Fito OR Offset Limit

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Record Keeping FOR Fito

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Special Circumstances

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

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Depreciating Assets Guide 2024

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IN House Software

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Record Keeping FOR Depreciating Assets

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Primary Production Depreciating Assets

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Certain Start UP Expenses Immediately Deductible

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Worksheets FOR Depreciating Assets AND LOW Value Pools

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Depreciating Assets Effective Life Cost AND Decline IN Value

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Worksheet 1 Working OUT Your Sole AND Joint Income

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Worksheet 2 Working OUT Your Sole AND Joint Deductions

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What IS A Depreciating Asset

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WHO CAN Claim Deductions FOR THE Decline IN Value OF A Depreciating Asset

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Effective Life OF A Depreciating Asset

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Income Averaging FOR Special Professionals 2024

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Working OUT Decline IN Value

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HOW TO Complete Your TAX Return With Income Averaging

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HOW TO Work OUT TAX Payable With Income Averaging

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HOW TO GET THE Business AND Professional Items Schedule 2024

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HOW TO GET THE Personal Investors Guide TO Capital Gains TAX

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General Guidance

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About THE Personal Investors Guide TO Capital Gains TAX

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Part A HOW Capital Gains TAX Applies TO YOU

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Part B Sale OF Shares OR Units

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Trading Stock Election P21

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Payments TO Associated Persons P16

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Depreciating Assets P17 TO P20

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Small Business Entity Simplified Depreciation P10

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About P8 Business Income AND Expenses

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Appendixes FOR THE IDS

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HOW TO GET THE International Dealings Schedule 2025

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Whats NEW FOR THE International Dealings Schedule

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Section F Miscellaneous

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Section G Hybrid Mismatches

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Instructions AND Entity Information

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Section H Debt Deduction Creation Rules

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Section C Interests IN Foreign Entities

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Section B Financial Arrangements

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Appendix 10 Capital Asset Pricing Methodologies

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Appendix 2 Foreign AND Other Jurisdiction Names AND Codes

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Appendix 3 Listed Country Names AND Codes

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Appendix 4 Activity Codes

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Appendix 8 Transferor Trust Exemption Codes

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Appendix 30 Type OF Payments OR Distribution

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Appendix 28 Exception FOR CGT Asset Acquisition

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Appendix 16 Reason FOR Difference

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Appendix 20 Reason Type Codes FOR Differences

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Trust Income Schedule 2025 Instructions

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Instructions TO Complete THE Trust Income Schedule 2025

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Amma Statement AND Standard Distribution Statement 2025 Instructions

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Guidance Notes

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Additional Statement Information FOR Investors

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Basis OF AN Amma Statement OR SDS

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Appendixes

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Does Capital Gains TAX Apply TO YOU

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Keeping CGT Records

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Deceased Estates

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CGT AND THE Tofa Rules

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Appendix 3 Flowcharts

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TAX Time Definitions

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Basic Concepts

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Keeping Records

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Franking TAX Offsets

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Trust Loans Payments AND Forgiven Debts Treated AS Dividends

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Dividend OR Distribution Statement

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Paying Dividends OR Distributions

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HOW NON Share Dividends ARE Taxed

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A TAX System FOR Corporate Collective Investment Vehicles

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Whats NEW FOR Attribution Cciv SUB Funds

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General Information FOR Cciv SUB Fund Trusts

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Capital Account Election

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Capital Allowances

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Small Business Bonus Deductions

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Division 6C Amounts

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Transactions Thin Capitalisation AND Financial Information

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Trustee Liabilities

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Additional Information

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TAX Offsets

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Assessable Income

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WHO Should USE THE CGT Schedule

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Instructions TO Complete THE CGT Schedule AND TAX Return 2024

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Completing Your Application

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More Information

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HOW TO Make A Change TO Your Application

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15 Licensed Clubs Only

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Taxation Determinations Taxation Rulings AND Practice Statements

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3 Status OF Company

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Instructions TO Complete THE Return

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Publications

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10 Small Business Entity Simplified Depreciation

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18 Pooled Development Funds

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Overseas Transactions Interests OR Thin Capitalisation

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2 Description OF Main Business Activity

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21 Research AND Development TAX Incentive

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9 Capital Allowances

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8 Financial AND Other Information

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Schedules

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Appendixes

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13 Losses Information

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Worksheet 2 Other Reconciliation Items

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5 Country BY Country Reporting Entities Gpfs Obligation

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19 Retirement Savings Accounts Rsas Providers Only

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Lodgment

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Appendix 3 Thin Capitalisation

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Appendix 7 Company TAX Rate

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Appendix 9 Personal Services Income

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HOW Self Assessment Affects YOU

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More Information

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Source OF Income

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Check That YOU Have

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Part 2 Resident OF Timor Leste

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Part 3 Resident OF Another Country

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Superannuation Member Contributions Statement 2008 TO 2012 Years

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Capital Gains TAX Schedule 2021

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Deductions

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Taxation OF Financial Arrangements

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KEY Financial Information

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Income Excluding Foreign Income

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Completing THE TAX Return Page 1 Partnership TAX Return

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24 Total OF Items 20 TO 23

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Foreign Exchange Gains AND Losses

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Private Ruling BY THE Commissioner OF Taxation

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Penalties AND Interest Charges

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Partnerships

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Purchase OR Sale OF A Business During THE Income Year

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Electronic Lodgments

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17 Forestry Managed Investment Scheme Deduction

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20 NET Australian Income OR Loss

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19 Total OF Items 16 TO 18

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Appendix 6 Uniform Capital Allowances

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Appendix 14 Small Business Entities

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59 Trading Stock Election

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41 Closing Stock

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39 Opening Stock

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62 National Rental Affordability Scheme TAX Offset

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47 Other Depreciating Assets First Deducted

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52 Small Business AND General Business TAX Break

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40 Purchases AND Other Costs

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International Dealings Schedule

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NON Individual Payg Payment Summary Schedule

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35 Total Liabilities

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12 Dividends

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10 Forestry Managed Investment Scheme Income

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6 TAX Withheld

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TFN OF Former Partnership

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Section A International Related Party Dealings

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Definitions

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Section G Taxpayers Declaration

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18 Pooled Development Funds

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Worksheet 2

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19 Retirement Savings Accounts Rsas Providers Only

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16 Life Insurance Companies AND Friendly Societies Only

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6 Expenses

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7 Reconciliation TO Taxable Income OR Loss

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Calculation Statement

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10 Small Business Entity Simplified Depreciation

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6 Income

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1 Ultimate AND Immediate Holding Company Name AND ABN OR Country Code

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Abbreviations

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Research AND Development TAX Concession 2011 Schedule AND Instructions

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Definitions

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Part A Calculation OF RD Deduction

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Part C Government Grants AND Recoupments Other Than CRC Program Grants

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Introduction

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Completing THE Research AND Development TAX Concession Schedule

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Notes ON Balancing Adjustments Made IN Items 10 AND 11

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Table 19 Eligibility FOR TAX Offset

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Table 20

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Table 21 Calculation OF THE Amount OF Deductions Eligible FOR THE RD TAX Offset

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Table 22 Calculation OF THE RD TAX Offset

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Table 5 Calculation OF THE Reduced Expenditure ON Foreign Owned RD FOR Y0 Year OF Income

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Table 10 Calculation OF Adjustment Amount FOR Y 1 AA 1

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Table 22 Calculation OF THE Reduced Expenditure ON Australian Owned RD FOR THE Y 1 Year OF Income

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Table 11 Calculation OF Running Average FOR Y 1 RA 1

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Table 16

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Table 24 Calculation OF THE Reduced Expenditure ON Australian Owned RD FOR THE Y 3 Year OF Income

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Table 18

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Table 9 Calculation OF Adjustment Amount FOR Y0 AA0

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Interest ON Early Payments AND Overpayments OF TAX 2018

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Fringe Benefits TAX Return 2013 Completing Your Return

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Statement BY Supplier NOT Quoting AN ABN