Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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21 Rent 2025
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23 Forestry Managed Investment Scheme Income 2025
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T8 Early Stage Investor 2025
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Total Supplement TAX Offsets 2025
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T9 Other Refundable TAX Offsets 2025
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Taxpayers Declaration
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Page 4 OF THE Schedule
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What CGT Records YOU Need TO Keep
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Deductions FOR THE Cost OF Depreciating Assets
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About This Guide
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Effective Life OF A Depreciating Asset
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Record Keeping
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HOW TO GET THE Guide TO Depreciating Assets
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Abbreviations Used IN This Publication
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Common Rate Pools
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Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less
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Depreciating Assets AND Taxation OF Financial Arrangements Tofa
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Guidelines FOR Using THE Depreciating Assets Worksheet
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Accelerated Rates OF Depreciation
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Instructions FOR Trust Information AND Items 1 TO 15
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Business Description AND Status Items 1 AND 2
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Medicare Levy Reduction OR Exemption Item 56
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Income OF THE Trust Estate Item 57
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TAX Losses Deducted Item 25
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Taxation OF Financial Arrangements Item 31
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Income
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Work Related Deductions
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Travel Expenses
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CAR Expenses
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Lodging Your Application
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HOW TO Make A Change TO Your Application
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Appendix 15 Depreciating Deductions FOR Small Business Entities
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Appendix 12 Trust Assessment Codes
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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 3 Thin Capitalisation AND Debt Deduction Creation
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Appendix 2 Royalties
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Appendix 4 Commercial Debt Forgiveness
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Basic Structure
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Footnotes
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Appendix 11 Closely Held Trust Reporting
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Appendix 7 Personal Services Income PSI
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Appendix 2 Royalties
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Payment
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Foreign Income
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30 Personal Services Income
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28 Landcare AND Water Facility TAX Offset
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24 Total OF Items 20 TO 23
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More Information
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Family Trust Election Status AND Interposed Entity Election Status
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Final TAX Return
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IS ANY TAX Payable BY THE Trustee
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56 Beneficiary Under Legal Disability WHO IS Presently Entitled TO Income From Another Trust
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36 Business Name OF Main Business
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57 NON Resident Trust
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39 Purchases AND Other Costs
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53 Income OF THE Trust Estate
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46 Unpaid Present Entitlement TO A Private Company
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52 Medicare Levy Reduction OR Exemption
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42 Trade Creditors
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49 Small Business Entity Simplified Depreciation
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55 Choice FOR Resident Trustee TO BE Assessed TO Capital Gains ON Behalf OF Beneficiaries
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38 Opening Stock
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41 Trade Debtors
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47 Trading Stock Election
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Deductions
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Appendixes
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Appendix 14 Small Business Entities
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Appendix 2 Royalties
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Appendix 13 Trust Assessment Codes
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Appendix 3 Thin Capitalisation
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Appendix 8 Trust Loss AND BAD Debt Legislation Schedule 2F TO THE Itaa 1936
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10 Forestry Managed Investment Scheme Income
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Private Ruling BY THE Commissioner OF Taxation
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Trusts
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Foreign Exchange Gains AND Losses
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Information Matching
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Electronic Lodgments
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Abbreviations
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International Dealings Schedule
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Introduction
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34 ALL Current Liabilities
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Remainder OF Trust TAX Return
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Capital Gains Item 21
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Business Description AND Status Items 1 TO 2
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Personal Services Income Item 30
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Taxation OF Financial Arrangements Item 31
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KEY Financial Information Items 33 TO 36
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Total NET Income OR Loss Item 26
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Losses Information Item 27
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Trustee Choice Beneficiaries AND NON Resident Trust Items 58 TO 60
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Reconciliation Items
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Appendixes
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Appendix 6 Uniform Capital Allowances
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Appendix 8 Instructions TO Trustees OF Deceased Estates
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14 Other Australian Income
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11 Gross Interest
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13 Superannuation Lump Sums AND Employment Termination Payments
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9 Rent
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10 Forestry Managed Investment Scheme Income
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Chapter 6 Avoiding Double Taxation
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Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme
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Appendix 2 Business Activities That ARE NOT Eligible Activities
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Value FOR THE Acquisition OR Disposal OF AN Interest IN A FIF OR FLP
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Part Year Resident
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Worksheet 2 Deemed Rate OF Return Method FOR Fifs
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Worksheet 5 Cash Surrender Value Method FOR Flps
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Chapter 5 Foreign Life Assurance Policies Flps
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What IS AN Interest IN A FLP
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What IS A Foreign Life Assurance Policy FLP
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Chapter 7 Avoiding Double Taxation Calculation Method
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THE Foreign TAX Credit System Trust Fifs
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Chapter 10 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities
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Excess Foreign TAX Credits
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Appendix 3 Approved International Sectoral Classification Systems
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Exemption FOR AN Interest IN A Foreign Life Insurance Company
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Exemption FOR Attributable Taxpayers
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Mixed Activity Company
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Exemption FOR AN Interest IN A FIF That IS Trading Stock
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Exemption FOR Underwriting Members OF Lloyds
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Exemption FOR Interests IN Certain Fifs Resident IN THE United States
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Exemption FOR Employer Sponsored Foreign Superannuation
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Exemption FOR AN Interest IN A Multi Industry Foreign Company
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Record Keeping FOR Each Method OF Taxation
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Chapter 9 Taxation OF NON Resident Trusts
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What IS AN Interest IN A Foreign Trust
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Attribution OF NON Resident Trust Income Under THE FIF Measures
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Fraud AND Misrepresentation
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THE Australian Screen Production Incentive
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Taxable Professional Income
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Above Average Special Professional Income
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Average Taxable Professional Income
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HOW TO Work OUT TAX Payable With Income Averaging
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WHO IS Subject TO Income Averaging
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Overseas Transactions
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Business AND Professional Items
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44 Payments TO Associated Persons
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47 Capital Allowances
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45 Fringe Benefit Employee Contributions
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41 Trade Debtors
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49 National Rental Affordability Scheme TAX Offset
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42 Trade Creditors
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Appendix 2 Royalties
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Appendix 5 Capital Works Deductions AND Other TAX Offsets
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Appendix 4 Commercial Debt Forgiveness
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9 Rent
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Penalties AND Interest Charges
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Australian Business Register
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Interposed Entity Elections AND Family Trust Elections
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International Taxation
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35 Total Liabilities
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34 ALL Current Liabilities
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Deductions
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17 Forestry Managed Investment Scheme Deduction
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Worksheets
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Schedules
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Lodgment
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International Dealings Schedule
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4 DID YOU Sell ANY Goods OR Services Using THE Internet
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TAX File Number TFN
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Name OF Partnership
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Australian Business Number ABN
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Full Name OF Partner TO Whom Notices Should BE Sent
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Part C Instructions FOR Companies Trusts AND Funds Entities
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Part A About Capital Gains TAX
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Forestry Managed Investment Scheme Interests
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Keeping Records
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HOW TO Work OUT Your Capital Gain OR Capital Loss
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Capital Gains Made BY A Trust
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Hedging Financial Arrangements
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Subsequent Participant IN AN Fmis AND Forestry Interest Held ON Capital Account
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Moving From ONE Main Residence TO Another
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Sale OF A Rental Property
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Dwelling Used TO Produce Income
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IT IS Never TOO Late
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Inherited Main Residence
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Subdivision OF Land
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Main Residence
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Rules TO Keep IN Mind
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Demergers
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Takeovers AND Mergers
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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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Scrip FOR Scrip Rollover
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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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Joint Tenants
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Unapplied NET Capital Losses
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Main Residence Compulsory Acquisition
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Time OF THE CGT Event
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Choosing THE Indexation OR Discount Method
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Three Methods OF Calculating Capital Gains
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THE Other Method
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HOW TO Calculate A Capital Loss
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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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What IS A Capital Gains TAX Asset
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Where TO NOW
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Choices
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Acquiring CGT Assets
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Foreign Residents Temporary Residents AND Changing Residency