Regulator resource library

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Balancing Deduction ON Destruction

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Construction Expenditure

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Capital Works Begun After 26 February 1992

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Construction Expenditure Area

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Self Determination OF Foreign Income TAX Offset

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Switching Regulators OR Changing Trustees

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Foreign Exchange Forex Gains AND Losses

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Taxation OF Financial Arrangements Tofa

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Capital Gains Made BY A Trust

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IF YOU Receive Money

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Time OF THE CGT Event

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NON Assessable Payments From A Trust

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Earnout Arrangements

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IS THE Dwelling Your Main Residence

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Death During Construction

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Destruction OF Dwelling AND Sale OF Land

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Dwelling Used TO Produce Income

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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence

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Sale OF A Rental Property

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Inherited Main Residence

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Real Estate That WAS A Main Residence

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Stapled Securities

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Demergers

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Bonus Units

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Bonus Shares

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HOW Capital Gains TAX Affects Shares AND Units

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Employee Share Schemes

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Share BUY Backs

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Demutualisation OF Private Health Insurers

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Section A Entity Information

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Payment Slip

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Foreign Currency Translation Rules

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Assessment

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Losses Schedule

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Undeducted Construction Expenditure

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Construction Expenditure Area

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Balancing Deduction ON Destruction

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Establishing THE Deduction Base

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Capital Works Begun After 26 February 1992

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7 Electronic Funds Transfer

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3 Australian Business Number ABN

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11 Deductions

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10 Income

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Self Managed Superannuation Funds

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Calculating Your T5 TAX Payable AND S Amount DUE OR Refundable

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18 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 AND NET Assets

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TAX Agents Declaration

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Trustees Directors OR Public Officers Declaration

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Page 4 OF THE Schedule

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Page 3 OF THE Schedule

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Fraud AND Misrepresentation

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HOW Self Assessment Affects YOU

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Self Education Expenses

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Travel Expenses

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CAR Expenses

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Clothing Expenses

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A4 Exemptions AND Rollovers

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A3 HOW TO Meet Your CGT Obligations

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General Value Shifting Regime

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C2 NON Assessable Payments From A Managed Fund

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C3 Worked Examples FOR Managed Fund Distributions

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Completing Company Information AND Preliminary Calculation

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Part D Aggregated Turnover

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Does Capital Gains TAX Apply TO YOU

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Foreign Residents Temporary Residents AND Changing Residency

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Compensation

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What IS THE Reduced Cost Base

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Modifications TO THE Cost Base AND Reduced Cost Base

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Acquiring CGT Assets

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What ARE Capital Proceeds

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CGT AND Foreign Exchange Gains AND Losses

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What IS A CGT Event

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THE Discount Method

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THE Other Method

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Step 6 Applying Current Year Capital Losses

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Step 1 Types OF CGT Assets AND CGT Events

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Capital Gains TAX Record Keeping

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Rulings AND Determinations

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P5 Business Name OF Main Business AND ABN

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Appendix 2 Responsibilities OF Trustees

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Travel Expenses

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Other Expenses

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CAR Expenses

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Reportable Fringe Benefits

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R5 PRE 1 July 1988 Funding Credits

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N Trust Distributions Unfranked Amount

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T Assessable Income DUE TO Changed TAX Status OF Fund

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R3 NO TFN Quoted Contributions

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R2 Assessable Personal Contributions

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P Trust Distributions Franking Credit

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O Trust Distributions Franked Amount

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Page 1 OF THE Schedule

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Part A TAX Losses AND NET Capital Losses Consolidated Excludes Film Losses

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L Dividend Franking Credit

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D1 Gross Foreign Income

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J Unfranked Dividend Amount

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

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B Gross Rent AND Other Leasing AND Hiring Income

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Publications

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C Salary AND Wages

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E Deduction FOR Decline IN Value OF Depreciating Assets

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MAY 2016

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July 2015

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January 2016

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December 2015

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November 2015

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August 2015

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April 2016

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TAX File Number TFN Declarations

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Industry Code Booklet

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B Gross TAX

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E Section 102aam Interest Charge

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C1 Credit Foreign Income TAX Offset

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C Rebates AND Offsets

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F1 Credit Interest ON Early Payments

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Losses Schedule

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TAX File Number TFN Declarations

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Part C

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Part A

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Part E

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Part B

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August 2016

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July 2016

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September 2016

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MAY 2017

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Working OUT THE Withholding Amount

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About This Schedule

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Step 7 Applying NET Capital Losses From Earlier Years

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Appendix 3 Flowcharts

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Appendix 5 Abbreviations

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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event

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Step 6 Applying Current Year Capital Losses

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Step 3 Calculating Your Current Year Capital Gain OR Capital Loss FOR Each CGT Asset OR CGT Event

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Part C Instructions FOR Companies Trusts AND Funds Entities

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Step 5 Capital Losses

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Employee Share Schemes

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Bonus Shares

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Demergers

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Shares IN A Company IN Liquidation OR Administration

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KEY Impacts ON CGT

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Which Entities ARE Affected

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Inherited Main Residence

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Sale OF A Rental Property

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Destruction OF Dwelling AND Sale OF Land

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Amalgamation OF Title

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Having A Different Home From Your Spouse OR Dependent Child

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Indexation OR CGT Discount

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Time OF THE CGT Event

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Main Residence Compulsory Acquisition

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IF YOU Receive Both Money AND AN Asset

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Trust Distributions

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Three Methods OF Calculating Capital Gains

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Choosing THE Indexation OR Discount Method

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Unapplied NET Capital Losses

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Superannuation Interests

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CGT Assets Transferred BY A Company OR Trust

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Life AND Remainder Interests

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What IS A CGT Asset

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What IS A CGT Event

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Where TO NOW

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Foreign Residents Temporary Residents AND Changing Residency

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CGT AND Foreign Exchange Gains AND Losses

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CGT AND Depreciating Assets

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What IS THE Cost Base

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HOW CGT Affects Fmis Interests OF Subsequent Participants

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Rulings AND Determinations

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Overseas Interests

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International Related Party Dealings AND Transfer Pricing

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F NET Assets Available TO PAY Benefits

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C Attributed Foreign Income Unlisted Country

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P10 Small Business Entity Simplified Depreciation

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P2 P3 P4 P5 AND P6 Business Information

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P1 Personal Services Income PSI

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P15 Total Salary AND Wage Expenses

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P8 Business Income AND Expenses

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Part A

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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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H1 Credit FOR Interest ON Early Payments Amount OF Interest

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K Payg Instalments Raised

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C1 Foreign Income TAX Offset

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H Eligible Credits

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H5 Credit FOR TFN Amounts Withheld From Payments From Closely Held Trusts

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G Section 102aam Interest Charge

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E3 National Rental Affordability Scheme Nras TAX Offset

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S Amount DUE OR Refundable

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I Remainder OF Refundable TAX Offsets

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About This Schedule

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Medicare Levy Adjustment

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C2 Rebates AND TAX Offsets

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Medicare Half Levy Adjustment Scale 6 Sample Data

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Using A Formula

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Part 3 Working OUT Attributable Income AND THE Amount TO Include IN Your Assessable Income