Regulator resource library

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Part 1 ARE YOU Subject TO THE CFC Measures

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Part 2 Passing THE Active Income Test

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Part 4 What Records OF Elections Must YOU Keep

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Summary Sheet 4 Transferor Trust AND Related Measures

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Summary Sheet 1 Attributed Income

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Summary Sheet 3 Active Income Test

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Examples

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END OF Year Reporting

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Payments From Super

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Financial Year Ending 30 June 1996

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C Salary AND Wages

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N Total Deductions

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G Death Benefit Increase

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F Death OR Disability Premiums

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M TAX Losses Deducted

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Finding THE Study AND Training Support Loans Weekly Component

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September 2018

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Using These Rates

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Years From 2003 TO 2007

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Appendix 5 Abbreviations

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Appendix 4 Definitions

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Forestry Managed Investment Scheme Interests

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Tofa AND Capital Proceeds AND Cost Base Rules

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Hedging Financial Arrangements

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CGT AND Foreign Exchange Gains AND Losses

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Compensation

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What IS A Capital Gains TAX Event

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What IS THE Reduced Cost Base

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Where TO NOW

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Choices

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Capital Gain OR Capital Loss ON Death IS Disregarded

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Real Estate That WAS A Main Residence

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Cash Settlements

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HOW CGT Affects Fmis Interests OF Subsequent Participants

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IF YOU Receive Money

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Time OF THE CGT Event

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Investments IN Foreign Hybrids

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Demutualisation OF Life Insurance AND General Insurance Companies

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Demergers

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Employee Share Schemes

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Using THE Capital Gain OR Capital Loss Worksheet FOR Shares

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Share BUY Backs

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Bonus Shares

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Capital Gains Made BY A Trust

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Asset Registers

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THE Other Method

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Main Residence

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Inherited Main Residence

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Dwellings Transferred After Marriage OR Relationship Breakdown

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Death During Construction

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What IS A Dwelling

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Partial Exemption

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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Introduction

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Step 4 HOW TO Complete THE CGT Schedule

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Step 1 Types OF CGT Assets AND CGT Events

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Step 4 Total Current Year Capital Gains

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Step 2 Exemptions AND Rollovers

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Step 11 Capital Losses Carried Forward TO Later Income Years

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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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Step 9 Applying THE Small Business CGT Concessions

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Trustee Choice TO BE Assessed ON Capital Gains

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Life AND Remainder Interests

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Choosing THE Indexation Method OR THE Discount Method

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Where TO NOW

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Modifications TO THE Cost Base AND Reduced Cost Base

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Foreign Residents Temporary Residents AND Changing Residency

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates

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More Information

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What IS THE Cost Base

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CGT AND Foreign Exchange Gains AND Losses

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Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

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

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Acquiring CGT Assets

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HOW Self Assessment Affects YOU

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Summary Sheet 3 Active Income Test

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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio

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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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Exceptions

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IT IS Never TOO Late

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Conditions FOR THE Marriage OR Relationship Breakdown Rollover

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Consequences OF THE Rollover NOT Applying

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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Capital Expenditure Deductible Under UCA

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Deductions FOR THE Cost OF Depreciating Assets

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Definitions

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Record Keeping

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Guidelines FOR Using THE Depreciating Assets Worksheet

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Small Business Entities

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Primary Production Depreciating Assets

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Tofa Rules Apply Instead OF CGT Rules

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Hedging Financial Arrangements

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KEY Impacts ON CGT

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Part B Sale OF Shares OR Units

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Part C Distributions From Managed Funds

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Part A HOW Capital Gains TAX Applies TO YOU

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General Value Shifting Regime Gvsr

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Rights OR Options TO Acquire Shares OR Units

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Takeovers AND Mergers

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Identifying Shares OR Units Sold

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Share BUY Backs

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Bonus Units

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Choosing THE Indexation OR Discount Method

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THE Indexation Method

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THE Discount Method

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Land Adjacent TO THE Dwelling

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What IS AN Ownership Interest

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Home Used TO Produce Income AND Then YOU Stop Living IN IT

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Subdivision OF Land

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Death During Construction

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Having A Different Home From Your Spouse OR Dependent Child

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Inherited Main Residence

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IF YOU Receive AN Asset

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IF YOU Receive Money

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Investments IN TAX Shelter Arrangements

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Individual Taxpayers Incurring Deductible NON Business Expenditure

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HOW Self Assessment Affects YOU

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Introduction

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Definitions

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HOW TO Complete THE Schedule

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Section C Category C Reportable TAX Positions

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Treating Similar Arrangements OR Transactions AS A Single Position

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Compliance Administrative AND Failure TO Lodge Penalties

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Category A AND B Positions Relating TO Losses

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Interaction With Voluntary Disclosure Provisions

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Worksheet 1 Working OUT Your Sole AND Joint Income

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Worksheet 6 Summary

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Worksheet 4 Working OUT Your Partnership Business Deductions

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Worksheet 2 Working OUT Your Sole AND Joint Deductions

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Small Business Entities

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General Information About Prepaid Expenses

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Part D Components OF A Distribution

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Part B Foreign TAX Credit Information

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Lodgment

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Abbreviations

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ALL Public Ancillary Funds

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ALL Private Ancillary Funds

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IS Interest Assessable Income

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HOW IS Interest Calculated

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What IS THE Minimum Distribution Allowed IF YOU Have NOT Applied THE Transitional Rules

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HOW TO Lodge AND PAY

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Abbreviations

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Taxation Rulings AND Practice Statements

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General Administration

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Instructions TO Complete THE Return

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Section A Fund Information

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Section F Information Relating TO Entitlement TO Endorsement

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Section D Distributions Made

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Completing AND Lodging THE TAX Return

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Payment

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Section A Fund Information

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Publications TAX Determinations AND Rulings

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General Information

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Forestry Managed Investment Schemes

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T2 Subtotal

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Definitions

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I1 AND I2 Investment Expenses

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L1 AND L2 Other Amounts

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H1 AND H2 Smsf Auditor FEE

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M1 TAX Losses Deducted

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G1 Death Benefit Increase

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Section B Income Item 11

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Member Detail Questions Name TFN Date OF Birth

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Opening Account Balance

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S Other Income

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F Transfers From Foreign Funds

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D1 D Foreign Income Questions

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C Gross Interest

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J K L Dividends AND Franking Credits

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G M AND A Capital Gains TAX Questions

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Y Exempt Current Pension Income

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R1 Lump SUM Payment

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P Inward Rollovers AND Transfers

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Q Outward Rollovers AND Transfers

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F Spouse AND Child Contributions

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C CGT Small Business Retirement Exemption

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M ANY Other Contributions

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E Personal Injury Election

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G Other Third Party Contributions

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D NET Foreign Income

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16 Liabilities

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S Overseas Managed Investments

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Q Overseas NON Residential Real Property

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H Listed Shares

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O Other Assets

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C Insurance Policy

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Appendix 5 Abbreviations

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Appendix 2 Consumer Price Index CPI

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Flowchart 36

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Flowchart 33

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Flowchart 34

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Introduction

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Worksheets

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