Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Exemption FOR AN Interest OF A50000 OR Less
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Exemption FOR Employer Sponsored Foreign Superannuation
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Exemption FOR Underwriting Members OF Lloyds
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign General Insurance Company
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Exemption FOR AN Interest IN A Foreign Life Insurance Company
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Trusts TO Which THE FIF Measures Apply
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Working OUT THE Calculated Profit OR Loss OF THE FIF
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Real Property Company
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More Information
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Delayed Refund OF A Running Balance Account RBA Surplus
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Introduction
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Entity Details
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Part C Ownership Test AND Business Continuity Test
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Guidance Notes
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Footnotes
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General Deduction Provisions AND Certain Research AND Development Provisions
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General Information About Prepaid Expenses
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Investments IN TAX Shelter Arrangements
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Carrying ON A Business Incurring Deductible NON Business Expenditure
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About THE Smsf Annual Return
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Instructions TO Complete Your Annual Return
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Section C Deductions AND NON Deductible Expenses Item 12
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Section A Smsf Information Items 1 TO 10
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Section J Other Information
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Appendix 1 Capital Works Expenditure
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Appendix 2 Forestry Managed Investment Schemes
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B1 AND B2 Interest Expenses Overseas
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A1 AND A2 Interest Expenses Within Australia
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D1 AND D2 Capital Works Expenditure
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N Y O AND Z Deduction AND NON Deductible Expense Totals
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J1 AND J2 Management AND Administration Expenses
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F Transfers From Foreign Funds
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T Assessable Income DUE TO Changed TAX Status OF Fund
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H Gross Payments Where ABN NOT Quoted
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16 Liabilities
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15C Other Investments
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E1 E2 E3 AND E4 E Refundable TAX Offsets Questions
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I TAX Offset Refunds
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C1 C2 C NON Refundable NON Carry Forward TAX Offsets
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T2 Subtotal 1
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H1 H2 H3 H5 H6 H8 AND H Eligible Credit Questions
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D1 D2 D3 D4 D NON Refundable Carry Forward TAX Offsets
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K NON Residential Real Property
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Occupational Rulings Guide 2016
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Self Managed Superannuation Fund Specific Advice Request
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Taxation OF Financial Arrangements
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Completing THE TAX Return Page 1 Partnership TAX Return
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Overseas Transactions
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Remainder OF Partnership TAX Return
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50 Income Tests
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Partnerships
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Foreign Exchange Gains AND Losses
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Penalties AND Interest Charges
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Purchase OR Sale OF A Business During THE Income Year
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Information Matching
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19 Total OF Items 16 TO 18
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Final TAX Return
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Australian Business Number ABN
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International Dealings Schedule
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NON Individual Payg Payment Summary Schedule
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30 Personal Services Income
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12 Dividends
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14 Other Australian Income
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Appendix 14 Small Business Entities
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Appendix 5 Capital Works Deductions
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Appendix 3 Thin Capitalisation
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Small Business Retirement Exemption
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Basic Conditions FOR THE Small Business CGT Concessions
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About CGT Concessions
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Small Business Rollover
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HOW DO YOU Apply Losses Concessions AND THE Discount
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Receiving Actual Capital Proceeds NOT Required
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Conditions YOU Must Meet
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Superannuation Consequences
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Interaction With Other Concessions
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Maximum NET Asset Value Test
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Active Asset Test
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Small Business Concessions
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Consequences OF Choosing THE Rollover
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Interaction With Other Concessions
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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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Consequences OF Applying THE Reduction
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Appendix 2 Abbreviations AND Glossary OF Terms
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Chapter 5 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities
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Part 4 What Records OF Elections Must YOU Keep
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Part 2 Passing THE Active Income Test
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Part 1 Record Keeping FOR Attributable Taxpayers
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Part 1 Taxation OF Foreign Dividends
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Excess Foreign TAX Credits
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Section 1 ARE YOU A Transferor IN Relation TO A NON Resident Trust Estate
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Section 1 Have YOU Received AN Assessable Distribution From A NON Resident Trust Estate
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More Information
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List OF Tables
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Appendixes FOR THE Company TAX Return
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Whats NEW FOR Companies
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HOW TO Lodge Your Company TAX Return AND PAY
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Information Statement Items 15 TO 25
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Overseas Transactions OR Interests Thin Capitalisation
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Appendix 5 Commercial Debt Forgiveness
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Appendix 6 Thin Capitalisation AND Debt Deduction Creation Rules
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Appendix 10 Small Business Depreciation Deductions
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24 Digital Games TAX Offset
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21 Research AND Development TAX Incentive
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20 Foreign Income TAX Offset
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Calculation Statement Labels C T2 D AND T3
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Calculation Statement Labels T5 AND G
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Calculation Statement Labels A T1 AND B
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8 Financial AND Other Information
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13 Losses Information
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6 Expenses
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6 Income
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11 Consolidation Deductions
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1 Ultimate Holding Company Name AND ABN OR Country Code
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4 Interposed Entity Election Status
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Medical Expenses TAX Offset
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Fringe Benefits TAX Return 2024
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TAX Return FOR Individuals 2013 Short Return Instructions
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Standard Distribution Statement Guidance Notes FOR Fund Managers 2002
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Reportable TAX Position 2017 Guide
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Contact US
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Guide TO Reportable TAX Positions 2017
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Definitions
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Section B Declaration AND Signature
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Basis OF AN Amma Statement OR SDS
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Footnotes
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Deductions FOR Prepaid Expenses 2012
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HOW Self Assessment Affects YOU
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Small Business Entities
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Research AND Development TAX Incentive Schedule 2023 Instructions
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Self Managed Superannuation Fund Annual Return 2022
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Advanced Guide TO CGT Concessions FOR Small Business 2006
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Small Business Rollover
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Active Asset Test
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Choosing THE Small Business Concessions
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Excess Contributions Concessional Voluntary Release Authority AND Statement Instructions
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Ancillary Fund Return 2023 AND Instructions
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Section B Donations Received
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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year
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Section G Declarations
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TAX Time Summary OF NON Individual Form Changes 2018
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Company Income TAX Return
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Fund Income TAX Return
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Trust TAX Return
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Junior Minerals Exploration Incentive Notification OF THE Issue OR Expiry OF Exploration Credits
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Section G Declarations
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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year
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Section B Donations Received
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Completing AND Lodging THE Return
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Payment Slip
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Foreign Income Return Form Worksheet 4 2007
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Private Company Transactions Treated AS Dividends
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Liquidation Takeovers Mergers AND Demergers
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Allowable Deductions From Dividend Income
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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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Fund Income TAX Return 2015 Instructions
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Abbreviations
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Payment
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Appendix 1 Capital Works Deductions
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16 Taxation OF Financial Arrangements Tofa
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18 Other Transactions
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14 Foreign Income AND NET Assets
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15 Transfer OF Liabilities TO Life Insurance Company OR Pooled Superannuation Trust
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11 Deductions
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TAX Agents Declaration
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Payment Arrangements
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Foreign Currency Translation Rules
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Lodgment
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Part A Calculation OF RD Deduction
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Parts D E Australian Owned AND Foreign Owned RD Incremental TAX Concession
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Other Services
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Table 13 Calculation OF THE Adjustment Balance
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Table 81
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Table 82
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Table 4 Foreign Owned RD Incremental TAX Concession Calculation Section 73rb AND 73rd Steps
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Item 8
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Item 7
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Item 12
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Table 19 Eligibility FOR TAX Offset
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Consolidated Groups Losses Schedule 2014 Instructions
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Fund Income TAX Return 2016 Instructions
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About These Instructions
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Lodgment DUE Date
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Section D Income TAX Calculation Statement
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Penalties AND Interest Charges
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Section B Income
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Schedules
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Appendix 1 Capital Works Deductions
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Section E Losses
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General Information
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Page 2 OF THE Schedule
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9 WAS THE Fund Wound UP During THE Income Year
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15 Transfer OF Liabilities TO Life Insurance Company OR Pooled Superannuation Trust
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17 Overseas Transaction OR Interest AND Foreign Source Income
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18 Other Transactions
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Calculating Your T5 TAX Payable AND S Amount DUE OR Refundable
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Losses Schedule
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Capital Works
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Deductible USE