Regulator resource library

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Capital Gains TAX Schedule 2020

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Foreign Income TAX Offset Rules Guide 2010

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Company TAX Return 2019 Instructions

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T2 Subtotal

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C1 C2 C NON Refundable NON Carry Forward TAX Offsets

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A T1 J AND B Calculation OF Gross TAX

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Y Exempt Current Pension Income

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B Gross Rent AND Other Leasing AND Hiring 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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15A Australian Managed Investments

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15C Overseas Direct Investments

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15D IN House Assets

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What IS THE Minimum Distribution Allowed

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M ANY Other Contributions

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D CGT Small Business 15 Year Exemption Amount

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I AND J Foreign Super Fund Amounts

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G Other Third Party Contributions

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N Total Contributions

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Q Outward Rollovers AND Transfers

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R2 Income Stream Payment

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D NET Foreign Income

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K Franked Dividend Amount

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P Overseas Shares

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S Overseas Managed Investments

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T Other Overseas Assets

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X Reserve Accounts

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W Total Member Closing Account Balances

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I Unlisted Shares

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K NON Residential Real Property

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General Administration FOR Companies

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Schedules FOR Companies

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Worksheet 2 Other Reconciliation Items

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HOW TO GET THE Company TAX Return 2025

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Instructions TO Complete THE Company TAX Return 2025

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Company Information

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Calculation Statement

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Items 1 TO 5

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Declarations

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Appendix 4 Uniform Capital Allowances

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Appendix 1 Company TAX Rate

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Appendix 8 Personal Services Income

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23 Early Stage Investor TAX Offset

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16 Life Insurance Companies AND Friendly Societies Only

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15 Licensed Clubs Only

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25 Reportable TAX Position

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18 Pooled Development Funds

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22 Early Stage Venture Capital Limited Partnership TAX Offset

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Calculation Statement AND THE Amount FOR Labels T5 AND S

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7 Reconciliation TO Taxable Income OR Loss

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Fringe Benefits TAX Return 2010

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WHO Should USE This Guide

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What IS A Reportable TAX Position

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Section C Category A AND B Reportable TAX Positions

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Amma Statement OR SDS

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Basic Structure

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Carrying ON A Business Incurring Deductible NON Business Expenditure

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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure

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Individual Taxpayers Incurring Deductible NON Business Expenditure

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About This Guide

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Overview

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Applying Capital Losses

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Small Business Concessions

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Consequences OF Applying THE Reduction

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Consequences OF Choosing THE Exemption

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Consequences OF Applying THE Exemption

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Loss Carry Back Change IN Choice Schedule 2022

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NON Lodgment Advice 2021

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Section A Fund Information

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Salary AND Wage Occupation Codes 2023

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Consolidated Losses Schedule

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Research AND Development RD TAX Incentive Schedule

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Losses Schedule

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Partnership TAX Return

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Reportable TAX Position RTP Schedule

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Ancillary Fund Return 2017 AND Instructions

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Introduction

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Section C Income

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Completing THE Franking Account TAX Return 2020

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About THE Franking Account TAX Return

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Section A Entity Information

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Individual Income TAX Return FOR TAX Agents 2023

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Dividend AND Interest Schedule 2021

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Foreign Income Return Form Summary Sheet 3 2007

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YOU AND Your Shares 2021

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Dividends Paid OR Credited TO NON Resident Shareholders

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Basic Concepts

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THE Dividend OR Distribution Statement

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Rights Issues

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Dividends Paid OR Credited BY NON Resident Companies

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Sale OR Disposal OF Company Bonds AND Convertible Notes

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OFF Market Share BUY Backs

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Your Franking TAX Offset

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Reportable TAX Position Schedule 2023

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Section C Deductions

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Publications TAX Determinations AND Rulings

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Section D Income TAX Calculation Statement

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Australian Prudential Regulatory Authority Regulated Superannuation Funds

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Section G Declarations

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Lodging THE TAX Return Schedules AND Other Documents

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General Information

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Lodgment DUE Date

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Section A Fund Information

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12 Income TAX Calculation Statement

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Trustees Directors OR Public Officers Declaration

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Record Keeping FOR Overseas Transactions AND Interests

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When Rulings ARE Binding

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Chapter 6 Avoiding Double Taxation

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Appendix 2 Business Activities That ARE NOT Eligible Activities

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Appendix 3 Approved International Sectoral Classification Systems

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About This Publication

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Appendix 4 Previously Exempt Foreign Trusts

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Your Rights

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What ARE THE FIF Record Keeping Provisions FOR

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Reduction OF FIF Income FOR Distributed Profits

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What IS AN Interest IN A Foreign Trust

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Methods OF Taxation Applicable TO Flps

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Cash Surrender Value Method

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Related Companies

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THE Foreign TAX Credit System Company Fifs

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FIF Attributed TAX Accounts

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Worksheet 4 Deemed Rate OF Return Method FOR Flps

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Worksheet 2 Deemed Rate OF Return Method FOR Fifs

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Exemption FOR AN Interest IN A Foreign Bank

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Bank

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Exemption FOR Attributable Taxpayers

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Exemption FOR A Balanced Investment Portfolio IN Fifs

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Exemption FOR Interests IN Certain Fifs Resident IN THE United States

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Calculation Method

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Foster S Group Limited Demerger 2011

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Background

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Overpayment OF TAX

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What IS THE Interest Rate

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Early Payment OF TAX

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Consolidated Groups Losses Schedule 2018 Instructions

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Part B Cancellation OF Transfer OF Losses

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Part E Controlled Foreign Company Losses

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About These Instructions

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Amma OR SDS Statement Trustee Guidance Notes 2022

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Basic Structure

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Basis OF AN Amma Statement OR SDS

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Deductions FOR Prepaid Expenses 2021

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Self Managed Superannuation Fund Annual Return 2020 Instructions

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Lodgment Assessment AND Payment

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Whats NEW IN 201920

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Appendixes

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Section B Income Item 11

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Section H Assets AND Liabilities

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Appendix 3 Definitions

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U1 AND U2 Forestry Managed Investment Scheme Expense

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I1 AND I2 Investment Expenses

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L1 AND L2 Other Amounts

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M1 TAX Losses Deducted

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F1 AND F2 Insurance Premiums Members

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S Other Income

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NON Arms Length Income

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A NET Capital Gain

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11 Income

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W Gross Income

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B Gross Rent AND Other Leasing AND Hiring Income

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15A Australian Managed Investments

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K Payg Instalments Raised

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T3 Subtotal 2

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R1 Lump SUM Payments

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Excise Single Movement Permission Tobacco Seed Plant OR Leaf

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Partnership TAX Return 2016 Instructions

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Lodgment

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KEY Financial Information

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Business AND Professional Items

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Foreign Income

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Income Excluding Foreign Income

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Declarations

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Statement OF Distribution

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34 ALL Current Liabilities

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35 Total Liabilities

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44 Payments TO Associated Persons

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47 Capital Allowances

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37 Business Address OF Main Business

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38 Opening Stock

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49 National Rental Affordability Scheme Nras TAX Offset

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39 Purchases AND Other Costs

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42 Trade Creditors

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41 Trade Debtors

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48 Small Business Entity Simplified Depreciation

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43 Total Salary AND Wage Expenses

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Australian Business Register

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Requirements

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20 NET Australian Income OR Loss

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TAX File Number TFN

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24 Total OF Items 20 TO 23

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15 Total OF Items 5 TO 14

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6 TAX Withheld

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9 Rent

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Appendix 2 Royalties

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Advanced Guide TO CGT Concessions FOR Small Business 2013

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Franking Account TAX Return 2013

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About Capital Gains TAX

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Changes IN Recent Years

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Other Services

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Deemed Dividends