Regulator resource library

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Step 8 Applying THE Small Business CGT Concessions

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Step 10 Capital Losses Carried Forward TO Later Income Years

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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2010 TAX Returns

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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Trust Distributions

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Marriage OR Relationship Breakdown

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Does Capital Gains TAX Apply TO YOU

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Deceased Estates

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Forestry Managed Investment Scheme Interests

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Choosing THE Indexation OR Discount Method

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THE Other Method

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IF YOU Receive Both Money AND AN Asset

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Demergers

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Dividend Reinvestment Plans

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Takeovers AND Mergers

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Scrip FOR Scrip Rollover

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Convertible Notes

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Investments IN Foreign Hybrids

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Consequences OF THE Rollover NOT Applying

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Acquiring CGT Assets

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Foreign Residents Temporary Residents AND Changing Residency

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What IS A Capital Gains TAX Asset

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Exemptions AND Rollovers

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IT IS Never TOO Late

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Modifications TO THE Cost Base AND Reduced Cost Base

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

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Moving Into A Dwelling

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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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Dwelling Used TO Produce Income

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Moving From ONE Main Residence TO Another

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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985

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Land Adjacent TO THE Dwelling

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IS THE Dwelling Your Main Residence

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Dwellings Transferred After Marriage OR Relationship Breakdown

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Partial Exemption

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Life AND Remainder Interests

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Joint Tenants

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Capital Gains OF Testamentary Trusts

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Choosing THE Indexation Method OR THE Discount Method

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HOW CGT Affects Fmis Interests OF Subsequent Participants

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Hedging Financial Arrangements

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Tofa AND Capital Proceeds AND Cost Base Rules

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Foreign Income TAX Offsets

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Chapter 6 Avoiding Double Taxation

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Chapter 8 Taxation OF NON Resident Trusts

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Chapter 5 Foreign Life Assurance Policies

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Deemed Rate OF Return Method

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Market Value Method

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Chapter 2 KEY Concepts OF THE FIF Measures

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Worksheet 3 Calculation Method

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Worksheet 1 Market Value Method

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Worksheet 5 Cash Surrender Value Method FOR Flps

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Chapter 7 Record Keeping

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WHO Must Keep Records

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What Records Must YOU Keep FOR Fifs AND Flps

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Prosecution Provisions

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Exemptions From THE FIF Measures

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Record Keeping FOR Each Method OF Taxation

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Exemption FOR AN Interest IN A Foreign General Insurance Company

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Exemption FOR AN Interest IN A Foreign Bank

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Exemption FOR A Balanced Investment Portfolio IN Fifs

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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 Employer Sponsored Foreign Superannuation

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Exemption FOR AN Interest IN A Premium Trust Fund BY AN Underwriting Member OF Lloyds

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Average Taxable Professional Income

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Basis OF Standard Distribution Statement

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Part D Components OF A Distribution

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Part B Foreign TAX Credit Information

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits AND THE Foreign TAX Credit System

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Part 2 Taxation OF Branch Profits

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About This Guide

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Glossary

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Chapter 2 Transferor Trust AND Related Measures

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Attribution Account Surpluses AND Attributed TAX Account Surpluses

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Part 4 What Records OF Elections Must YOU Keep

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Designated Concession Income

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Capital Gains Deemed Subject TO TAX

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Part 2 IS THE CFC Largely Exempt Because IT IS Primarily Engaged IN A Genuine Active Business

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More Information ON Consolidation

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Foreign Income TAX Offsets

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Part 2 Taxation OF Branch Profits

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Appendix 1 Foreign Income Regulations

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Attachment B

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Attachment A

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Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

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Appendix 3 Summaries AND Worksheets

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Chapter 5 Proving Your Assessment

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

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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

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Summary Sheet 3 Active Income Test

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Part 4 What Records OF Elections Must YOU Keep

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Part 1 Record Keeping FOR CFC Attributable Taxpayers

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NOT FOR Profit Organisation Operating Partly AS AN Eligible Public Benevolent Institution Employer

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Recent AND Proposed LAW Changes

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Record Keeping

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F Housing Units OF Accommodation Provided

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J Board

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K Property

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M Other Benefits Residual

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C Loans Granted

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N CAR Parking

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Completing Your FBT Return 2017 NOT FOR Profit Employers

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WHO IS A Primary Producer

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Appendix 6 Uniform Capital Allowances

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Appendix 13 Small Business Entities

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Appendix 2 Royalties

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TAX Offsets

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Check That YOU Have

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23 Other Assessable Foreign Source Income

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17 Forestry Managed Investment Scheme Deduction

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12 Dividends

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11 Gross Interest

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Real Estate AND Main Residence

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Appendix 5 Abbreviations

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Appendix 4 Definitions

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Step 4 Total Current Year Capital Gains

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Step 7 Applying NET Capital Losses From Earlier Years

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Step 10 Working OUT Your NET Capital Gain

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More Information

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Work Related Deductions

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HOW Self Assessment Affects YOU

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Question 37

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Question 33

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Background

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Section B Financial Arrangements

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Section H Taxpayers Declaration

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Section A International Related Party Dealings

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Section C Interests IN Foreign Entities

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Section F Miscellaneous

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Your Withholding Requirements

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More Information

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Paying Your Workers Fortnightly Monthly OR Quarterly

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HOW Much TO Withhold From Fortnightly Monthly OR Quarterly Payments

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Section C Member Details

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Section D Member Account Details

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Section H Declarations

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More Information

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What IS THE Capital Gains TAX CGT Effect

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Appendix 4 Definitions

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Step 8 Applying THE Small Business CGT Concessions

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Step 7 Applying THE CGT Discount

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Introduction

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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2012 TAX Returns

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Publications AND Rulings

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Rulings

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Whats NEW

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Part A About Capital Gains TAX

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Deceased Estates

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CGT AND THE Tofa Rules

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Forestry Managed Investment Scheme Interests

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Marriage OR Relationship Breakdown

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Unapplied NET Capital Losses

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Joint Tenants

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Life AND Remainder Interests

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Trustee Choice TO BE Assessed ON Capital Gains

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IF YOU Receive Money

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Main Residence Compulsory Acquisition

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LAW Changes Impacting Capital Gains Made BY A Trust

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Where TO NOW

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What ARE Capital Proceeds

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Modifications TO THE Cost Base AND Reduced Cost Base

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Which Entities ARE Affected

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Tofa Rules Apply Instead OF CGT Rules

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KEY Impacts ON CGT

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Bonus Units

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Identifying Shares OR Units Sold

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Stapled Securities

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Scrip FOR Scrip Rollover

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Demutualisation OF Life Insurance AND General Insurance Companies

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General Value Shifting Regime Gvsr

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Rules TO Keep IN Mind

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Land Adjacent TO THE Dwelling

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Moving Into A Dwelling

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

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What IS A Dwelling

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Amalgamation OF Title

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Main Residence

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HOW TO Calculate A Capital Loss

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Three Methods OF Calculating Capital Gains

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Consequences OF THE Rollover NOT Applying

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Cash Settlements

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Conditions FOR THE Marriage OR Relationship Breakdown Rollover

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Real Estate That WAS A Main Residence

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Superannuation Interests

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Record Keeping Requirements

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Part A HOW Capital Gains TAX Applies TO YOU

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A1 What IS Capital Gains TAX AND What Rate OF TAX DO YOU PAY

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A4 Exemptions AND Rollovers

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A3 HOW TO Meet Your CGT Obligations

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Part B Sale OF Shares OR Units

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B2 Worked Examples FOR Shares AND Units

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B1 HOW TO Work OUT Your Capital Gain OR Capital Loss