Regulator resource library

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Introduction

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About These Instructions

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2020 FBT Return Calculation Details Taxable Employers

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Correcting A Mistake ON Your FBT Return

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Introduction

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HOW TO GET This Publication

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Rental Income

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Rental Expenses

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Common Rental Property Items

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Keeping Rental Property Records

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Item 5 Column B

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Attachment A

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

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Part 2 Does THE CFC Satisfy THE Active Income Test

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Part 1 Record Keeping FOR CFC Attributable Taxpayers

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Part 3 CAN WE ASK YOU TO GET Information From Overseas

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Part 2 Passing THE Active Income Test

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Part 1 Taxation OF Foreign Dividends

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Definitions

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Overview

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Item 3 Other RD Expenditure

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Item 14 Residual Feedstock Expenditure

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Item 15 Total OF Allocated Base Amounts

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Item 11 Post 29 JAN 2001 Balancing Profits

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Connected With Control OF A Partnership Company OR Trust Except A Discretionary Trust

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WHO IS AN Affiliate

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What Assets ARE NOT Included

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Step 3 Work OUT Whether YOU Have ANY Capital Losses

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Step 2 Work OUT Whether YOU Qualify FOR THE 15 Year Exemption

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Step 6 Work OUT Whether YOU MAY Claim THE 50 Active Asset Reduction

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CGT Discount

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What CGT Records DO YOU Need TO Keep

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About Capital Gains TAX

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When A Foreign Income TAX Offset Applies

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Question 5

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Question 9

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Question 4

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Question 33

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Question 38

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Question 37

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Section C Interests IN Foreign Entities

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Question 26

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Question 28

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Question 27

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Item 11

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Item 2D Other

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Item 10

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Item 12

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Item 7

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More Information

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Phone

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Publications Referred TO IN These Instructions

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Appendix 5 Worked Example

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Appendix 2 Definitions

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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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Appendix 1 Foreign Income Regulations

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Abbreviations AND Glossary

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Glossary

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Chapter 4 Proving Your Assessment

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Part 3 CAN THE TAX Office ASK YOU TO GET Information From Overseas

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Section 2 What IS THE Purpose OF THE Active Income Test

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Appendix 3 Summaries AND Worksheets

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2024 FBT Return Calculation Details Taxable Employers

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Keeping Records FOR FBT

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Basic Structure

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Appendixes

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Question 11

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Question 5

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Question 3

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Question 13

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HOW TO GET THE Rental Properties Guide 2025

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Rental Income

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A5 Amount YOU Paid Family Trust Distribution TAX ON 2025

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Question 27

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Question 26

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Question 25

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Question 24

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Question 22

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HOW TO Lodge AND PAY THE Trust TAX Return 2025

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HOW TO GET THE Trust TAX Return 2025

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Appendixes FOR THE Trust TAX Return

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Appendixes

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Business AND Professional Items

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Worksheets

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Lodgment

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Instructions TO Complete THE International Dealings Schedule

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Appendixes FOR THE IDS

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Appendix 3 Approved International Sectoral Classification Systems

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Part Year Resident

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HOW TO GET THE Partnership TAX Return 2024

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HOW TO Lodge Your Partnership TAX Return

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Interests IN A FIF OR A FLP Subject TO THE FIF Measures

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Notional Accounting Period OF A FIF

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Election TO Exclude AN Interest IN A Foreign Hybrid From THE FIF Measures

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What IS AN Interest IN A FIF

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What IS A Foreign Life Assurance Policy FLP

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Record Keeping AND Worksheets FOR Depreciating Assets

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Uniform Capital Allowances

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Capital Expenditure Deductible Under UCA

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Certain Start UP Expenses Immediately Deductible

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Depreciating Assets Effective Life Cost AND Decline IN Value

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HOW TO GET THE Guide TO Depreciating Assets

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Primary Production Depreciating Assets

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Instructions TO Complete THE Government Super Contributions Worksheets

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General Administration FOR THE RTP Schedule

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Examples RTP Group Income Economic Group AND Disclosures

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Instructions TO Complete THE RTP Schedule 2025

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HOW TO GET THE Losses Schedule 2025

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Part A Losses Carried Forward TO THE 2025 26

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Part E Controlled Foreign Company Losses

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About THE Losses Schedule

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Instructions TO Complete Interposed Entity Election OR Revocation 2025

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Public CBC Report Overview

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Section B Public CBC Report Member Entities AND Approach TO TAX

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Section A Public CBC Report Entity Information

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Section C Public CBC Report Australia AND Specified Jurisdictions

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Section F Correcting Your Public CBC Report

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Examples Work OUT RTP Group Income Economic Group AND Disclosures

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Section A Taxpayer Details

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Section D Declaration AND Signature

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Section B Category A AND B Reportable TAX Positions

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Whats NEW FOR THE RTP Schedule 2024

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Guide TO Understanding Reportable TAX Positions

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WHO CAN USE This Document

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Part 1 Introduction THE Merger OF AGL AND Alinta

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Travel Expenses

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

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Taxpayers Declaration

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Whats NEW IN 201617

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Section E Losses Item 14

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Section J Other Information

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T Assessable Income DUE TO Changed TAX Status OF Fund

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Y Exempt Current Pension Income

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G M AND A Capital Gains TAX Questions

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S Other Income

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H Gross Payments Where ABN NOT Quoted

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U1 U2 U3 AND U NON Arms Length Income

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M Gross Trust Distributions

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E Australian Franking Credits From A NEW Zealand Company

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C Gross Interest

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R1 R2 R3 R6 R Assessable Contributions

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K Franked Dividend Amount

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Section H Assets AND Liabilities

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15A Australian Managed Investments

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15D IN House Assets

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J1 TO J6 AND J Limited Recourse Borrowing Arrangements

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L Residential Real Property

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I Unlisted Shares

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D Other Managed Investments

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A Listed Trusts

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C Insurance Policy

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V1 V2 V3 AND V Borrowings

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X Reserve Accounts

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Sections F AND G Member Information AND Supplementary Member Information

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S Closing Account Balance

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Basis OF Standard Distribution Statement

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Standard Distribution Statement

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Purpose

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Basic Structure

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31 Taxation OF Financial Arrangements Tofa

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Private Ruling BY THE Commissioner OF Taxation

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Information Matching

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Hobby OR Business

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Requirements

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Declarations

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Worksheets

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Electronic Lodgments

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18 Other Deductions

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Appendix 13 Small Business Entities

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Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD

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Appendix 12 Trust Assessment Codes

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Appendix 6 Uniform Capital Allowances

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Appendix 2 Royalties

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Appendix 5 Capital Works Deductions AND Infrastructure TAX Offsets

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23 Other Assessable Foreign Source Income

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27 Losses Information

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NON Individual Payg Payment Summary Schedule

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Capital Gains TAX CGT Schedule

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9 Rent

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7 Credit FOR Interest ON Early Payments Amount OF Interest

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6 TAX Withheld

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12 Dividends

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Lodgment

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Overseas Transactions

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IS ANY TAX Payable BY THE Trustee

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Australian Business Number ABN

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Electronic Funds Transfer EFT

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TAX File Number TFN

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37 Business Address OF Main Business

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45 Fringe Benefit Employee Contributions

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43 Total Salary AND Wage Expenses

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57 NON Resident Trust

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38 Opening Stock

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Interposed Entity Elections AND Family Trust Elections

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Requirements

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Electronic Lodgments

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Worksheet

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4 DID YOU Sell ANY Goods OR Services Using THE Internet