Regulator resource library

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Statements OF Distribution

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Publications AND Rulings

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Part C Instructions FOR Companies Trusts AND Funds Entities

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Part A About Capital Gains TAX

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Introduction

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Basic Structure

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HOW TO Complete THE Schedule

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Section A International Related Party Dealings

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Section G Hybrid Mismatches

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Section F Miscellaneous

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Section C Interests IN Foreign Entities

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Standard Distribution Statement

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Section H Trustees

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NON Profit Organisations Operating A Public Benevolent Institution Employer

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Public Hospitals NON Profit Hospitals AND Public Ambulance Services

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Public Benevolent Institution Employers

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L Income TAX Exempt Body Entertainment

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C Loans Granted

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F Housing Units OF Accommodation Provided

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D Debt Waiver

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Return Calculation Details Items 14 TO 23

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Appendix 3 Rates OF TAX

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Appendix 1 Capital Works Deductions

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Section E Losses

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Section A Fund Information

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Section B Income

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Foreign Income TAX Paid ON Nane Income

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Foreign Trust FIF Interests

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Written Evidence

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Calculating Your Offset Limit

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Appendix 7 Company TAX Rate

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Appendix 6 Uniform Capital Allowances

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Appendix 4 Taxation Treatment OF Pooled Development Funds AND Investors

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Appendix 3 Thin Capitalisation

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5 Country BY Country Reporting Entities Gpfs Obligation

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2 Description OF Main Business Activity

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Part C Losses Claimed IN This Income Year

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Part A Foreign Losses From Earlier Years

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Section K Declarations

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Sections F AND G Member Information AND Supplementary Member Information

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General Value Shifting Regime

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Payment Arrangements

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Assessment

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H Total Tofa Gains

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I Total Tofa Losses

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International Related Party Dealings AND Transfer Pricing

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C1 Foreign Income TAX Offset

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C NON Refundable NON Carry Forward TAX Offsets

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H2 Credit FOR TAX Withheld Foreign Resident Withholding

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E4 Exploration Credits TAX Offset

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T1 TAX ON Taxable Income

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E3 National Rental Affordability Scheme Nras TAX Offset

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J TAX ON NO TFN Quoted Contributions

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E Refundable TAX Offsets

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E2 NO TFN TAX Offset

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

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O Trust Distributions Franked Amount

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M Have YOU Applied A CGT Exemption OR Rollover

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R5 PRE 1 July 1988 Funding Credits

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I Gross Distribution From Partnerships

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X Forestry Managed Investment Scheme Income

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R1 Assessable Employer Contributions

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D NET Foreign Income

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Distributions From Trusts

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TAX Losses Record Keeping

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Review Rights FOR Private Rulings

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B Interest Expenses Overseas

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L Other Deductions

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G Death Benefit Increase

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I Investment Expenses

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F Death OR Disability Premiums

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N Total Deductions

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U Forestry Managed Investment Scheme Deduction

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D Capital Works Deductions

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R Foreign Exchange Losses

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O Taxable Income OR Loss

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Proceeds From Film Investment

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Partnerships

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Lodge Your TAX Return Over THE Internet Using E TAX

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Information TO BE Kept BY Investors

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Foreign Income Return Form Summary Sheet 1 2008

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Arrow Engergy Limited Group Demerger 2010

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KEY Events FOR Australian Shareholders 2003

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Entity Details

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Part B Cancellation OF Transfer OF Losses

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Investments IN TAX Shelter Arrangements

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Individual Taxpayers Incurring Deductible NON Business Expenditure

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Small Business Entities

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Carrying ON A Business Incurring Deductible NON Business Expenditure

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Foreign Income Return Form Guide 2018

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Appendix 2 Accruals TAX ON Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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HOW Self Assessment Affects YOU

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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Appendix 1 Foreign Income Regulations

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Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company CFC

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More Information

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Part 2 Passing THE Active Income Test

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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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Summary Sheet 4 Transferor Trust AND Related Measures

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Worksheet 2 Working OUT THE Tainted Income Ratio FOR A Controlled Foreign Company CFC

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Summary Sheet 3 Active Income Test

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

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Foreign Income TAX Paid BY A Controlled Foreign Company

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More Information

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Record Keeping

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Taxable Employers

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Fringe Benefit Categories

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Public Hospitals NON Profit Hospitals AND Public Ambulance Services

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Public Benevolent Institutions AND Health Promotion Charities

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C Loans Granted

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G Employees Receiving Living Away From Home Allowance Show Totals Including Exempt Components

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A Cars Using THE Statutory Formula

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J Board

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B Cars Using THE Operating Cost Method

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Self Managed Superannuation Fund Annual Return 2025 Instructions

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Appendix 2 Capital Works Deductions

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Section D Income TAX Calculation Statement Item 13

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Section C Deductions AND NON Deductible Expenses Item 12

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Research AND Development TAX Incentive Schedule 2021 Instructions

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Part B Feedstock

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Part C Clawback RD Recoupment TAX

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KEY Financial Information Items 33 TO 36

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Statements OF Distribution Items 57 TO 60

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Declarations

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Taxation OF Financial Arrangements Items 31 TO 32

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Appendix 2 Royalties

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Appendix 12 Trust Assessment Codes

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Appendix 7 Personal Services Income PSI

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Introduction

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More Information

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About Capital Gains TAX

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Small Business 15 Year Exemption

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Other Services

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When AN Entity IS Connected With YOU

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THE 90 Test

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CGT Concession Stakeholder

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WHO IS AN Affiliate

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Extra Conditions IF THE CGT Asset IS A Share OR Trust Interest

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Applying THE Discount AND Concessions

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Order IN Which TO Apply THE Discount AND Concessions

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Deemed Dividends

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Basic Conditions

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Fixed Trust Distributions AND 50 Active Asset Reduction

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Small Business 50 Active Asset Reduction

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Small Business Retirement Exemption

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Nominating A Beneficiary AS Controller OF THE Trust

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Refund OF Franking Credits NFP Endorsed Entities 2014 Application

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Primary Producers Information 2022

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TAX Averaging

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Payg Withholding Variation Application Norfolk Island Residents Only

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Calculating AND Claiming Your Foreign Income TAX Offset

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Written Evidence

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Calculating Your Offset Limit

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Offshore Banking Units

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Consolidated Groups

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Foreign Income TAX Must Have Been Paid ON Assessable Income

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Foreign TAX Must BE Foreign Income TAX

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Resident Company With Interest IN CFC

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Attributed Foreign Income

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International Dealings Schedule 2020

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Section D Thin Capitalisation

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Section C Interests IN Foreign Entities

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Introduction

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Question 37

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Question 36

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Question 38

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Question 34

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Question 30

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Question 32

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Question 33

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HOW Self Assessment Affects YOU

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Worksheets

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Chapter 10 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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What Records Must YOU Keep FOR Fifs AND Flps

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WHO Must Keep Records

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Exemptions From THE FIF Measures

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Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme

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Attribution Accounts

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Amounts Taxed AT Comparable Rates

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Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply

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Taxpayers Exempt From THE FIF Measures

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WHO DO THE FIF Measures Apply TO

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Attribution OF NON Resident Trust Income Under THE FIF Measures

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NON Resident Trusts Exempt From Interest Charges

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Meaning OF A Foreign Life Assurance Policy

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What IS A Foreign Life Assurance Policy FLP

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What IS AN Interest IN AN FLP

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Interests IN A FIF OR FLP Subject TO THE FIF Measures

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Market Value AND Deemed Rate OF Return Methods

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THE Foreign TAX Credit System Trust Fifs

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Overview OF THE Foreign TAX Credit System

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Worksheet 5 Cash Surrender Value Method FOR Flps

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Worksheet 3 Calculation Method

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FIF Attribution Account Surpluses AND FIF Attributed TAX Account Surpluses

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Value FOR THE Acquisition OR Disposal OF AN Interest IN A FIF OR FLP

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Part Year Resident

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Market Value Method

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Exemption FOR Visitors TO Australia

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Life Insurance Company