Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Chapter 2 Transferor Trust AND Related Measures
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Part 2 Interest Charge FOR Beneficiaries OF NON Resident Trust Estates
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Part 3 CAN THE ATO ASK YOU TO GET Information From Overseas
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Part 1 Record Keeping FOR Attributable Taxpayers
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Chapter 5 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities
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Attribution Account Surpluses
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Choices
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More Information ON Consolidation
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Summary Sheet 3 Active Income Test
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Worksheet 2 Working OUT THE Tainted Income Ratio FOR A Controlled Foreign Company CFC
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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio
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Summary Sheet 2 Working OUT Your Share OF THE Attributable Income OF A CFC
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Valuing Livestock
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Special Rules FOR Small Business Primary Producers
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Farm Management Deposits Scheme
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What ARE THE TAX Consequences OF MY Participation IN THE Stapling Transaction
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Small Business Entities
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HOW Self Assessment Affects YOU
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Carrying ON A Business Incurring Deductible NON Business Expenditure
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Individual Taxpayers Incurring Deductible NON Business Expenditure
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More Information
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Section B Details OF Petroleum Project
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Prrt Instalment Statement Information
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Section B Income Item 11
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Section D Income TAX Calculation Statement Item 13
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Sections F AND G Member Information AND Supplementary Member Information
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Section J Other Information
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Appendix 1 Capital Works Deductions
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Appendix 2 Forestry Managed Investment Schemes
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HOW TO Lodge AND PAY
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Deductions IN THE Supplementary TAX Return 2025
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D7 Interest Income Deductions 2025
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D4 Work Related Self Education Expenses 2025
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IT2 Reportable Employer Superannuation Contributions 2025
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Spouse Details Married OR Defacto 2025
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Claiming Deductions 2025
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Rebate Income 2025
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Checklist TAX Return 2025
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Income Questions 1 12 Individual TAX Return 2025
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9 Attributed Personal Services Income 2025
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6 Australian Government Pensions AND Allowances 2025
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7 Australian Annuity AND Superannuation Income Streams 2025
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5 Australian Government Allowances AND Payments 2025
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8 Australian Superannuation Lump SUM Payments 2025
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12 Employee Share Schemes 2025
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Total TAX Withheld 2025
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HOW TO GET THE Individual TAX Return 2025
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Valuing Livestock
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Farm Management Deposits Scheme
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Worksheet
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Appendix 4 Uniform Capital Allowances
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Appendix 6 Thin Capitalisation
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Appendix 10 Small Business Bonus Deductions
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Instructions TO Complete THE Company TAX Return 2024
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Information Statement Items 15 TO 25
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1 Ultimate Holding Company Name AND ABN OR Country Code
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2 Description OF Main Business Activity
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14 Personal Services Income
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8 Financial AND Other Information
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Calculation Statement Labels I K AND S
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Calculation Statement Labels E T4 AND F
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15 Licensed Clubs Only
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21 Research AND Development TAX Incentive
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16 Life Insurance Companies AND Friendly Societies Only
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HOW TO GET THE Research AND Development TAX Incentive Schedule 2024
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Part A Calculation OF Notional RD Deduction
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Part D Aggregated Turnover
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Part E RD TAX Offset Calculation
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Instructions TO Complete THE Consolidated Groups Losses Schedule 2024
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Part F TAX Losses Reconciliation FOR Consolidated Groups
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Part A TAX Losses AND NET Capital Losses Consolidated Excludes Film Losses
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HOW TO GET THE Consolidated Groups Losses Schedule 2024
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Contact Details AND Supporting Information
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HOW TO GET A Family Trust Election Revocation OR Variation 2024
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HOW TO Lodge THE Franking Account TAX Return AND PAY
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Section B Franking Deficit TAX AND Over Franking TAX
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Payment Slip
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Declaration AND Other Information
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Appendixes FOR THE Fund TAX Return
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Appendix 3 Rates OF TAX
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Appendix 1 Capital Works Deductions
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General Administration FOR Funds
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Instructions TO Complete THE Fund Income TAX Return 2024
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Appendix 13 Small Business Entity Concessions
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Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD
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Whats NEW IN FBT
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Schedules
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14 Personal Services Income
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Taxation Determinations Taxation Rulings AND Practice Statements
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HOW TO PAY
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T Taxablenet Income OR Loss
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Abbreviations
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11 Consolidation Deductions
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24 Internet Trading
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20 Foreign Income TAX Offset
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Declarations
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18 Pooled Development Funds
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9 Capital Allowances
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1 Ultimate AND Immediate Holding Company Name AND ABN OR Country Code
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Appendices
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Common Rental Property Items
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Page 2 OF THE Schedule
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Instructions FOR THE Worksheet
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CAN YOU USE This Application FOR Refund OF Franking Credits
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What IS A Refund OF Franking Credits
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Frequently Asked Questions
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Public Hospitals NON Profit Hospitals AND Public Ambulance Services
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Declarations Items 24 AND 25
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Fringe Benefit Categories
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K Property
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L Income TAX Exempt Body Entertainment
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M Other Benefits Residual
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J Board
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A Cars Using THE Statutory Formula
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C Loans Granted
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Recent AND Proposed LAW Changes
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Real Estate AND Main Residence
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Trust Distributions
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Loss Destruction OR Compulsory Acquisition OF AN Asset
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Keeping Records
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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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Deceased Estates
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Real Estate That WAS A Main Residence
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Consequences OF THE Rollover NOT Applying
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CGT Assets Transferred BY A Company OR Trust
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Land Adjacent TO THE Dwelling
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Destruction OF Dwelling AND Sale OF Land
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Moving From ONE Main Residence TO Another
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Buildings OR Structures Constructed ON Land Acquired Before 20 September 1985
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Inheriting A Dwelling From Someone WHO Inherited IT Themselves
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Other Structures Associated With THE Dwelling
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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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Compulsory Acquisition OF Part OF Your Main Residence
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What IS THE Cost Base
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CGT AND Depreciating Assets
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What IS A CGT Asset
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Modifications TO THE Cost Base AND Reduced Cost Base
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Exercising Rights OR Options TO Acquire Shares OR Units
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Demutualisation OF Friendly Societies
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Share BUY Backs
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Stapled Securities
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Bonus Shares
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Scrip FOR Scrip Rollover
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HOW TO Calculate A Capital Loss
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THE Indexation Method
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Capital Gain OR Capital Loss ON Death IS Disregarded
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Choosing THE Indexation Method OR THE Discount Method
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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative
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Appendixes
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Appendix 3 Flowcharts
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Appendix 4 Definitions
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Appendix 2 Consumer Price Index CPI
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More Information
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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 2 HOW TO Complete THE CGT Summary Worksheet FOR 2019 TAX Returns
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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return
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Step 4 HOW TO Complete THE CGT Schedule
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Publications AND Rulings
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Part B Completing THE Capital Gains Section OF Your TAX Return
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Step 4 Total Current Year Capital Gains
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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 6 Applying Current Year Capital Losses
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Terms Explained
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IN House Software
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Deductions FOR THE Cost OF Depreciating Assets
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About This Guide
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Common Rate Pools
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Working OUT Decline IN Value
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Primary Production Depreciating Assets
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Capital Expenditure Deductible Under UCA
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Completing THE Schedule
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Item 6
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Section A OF Schedule 25A 2010
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Item 4A
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Item 7
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Items 14 TO 19
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Item 9
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Item 4
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Appendix 4 Pricing Methods
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Appendix 5 Worked Example
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More Information
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Item 1 RD Expenditure Research Service Provider RSP
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Item 7 RD Assets Decline IN Value
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Item 2 RD Expenditure Contract Expenditure NOT RSP
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Item 5 RD Expenditure Feedstock Input Expenditure
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Introduction
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Whats NEW
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WHO Must Complete A Research AND Development TAX Incentive Schedule
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Before YOU Complete THE Research AND Development TAX Incentive Schedule
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Total Supplement Deductions 2025
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Abbreviations
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D11 Deductible UPP Amount OF A Foreign Pension OR Annuity 2025
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D12 Personal Superannuation Contributions 2025
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D13 Deduction FOR Project Pool 2025
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Item 1 Exempt Entity Ownership
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Item 2 Aggregated Turnover
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Item 3 Aggregated Turnover Less Than 20 Million
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20 Foreign Source Income AND Foreign Assets OR Property 2025