Regulator resource library

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CGT AND Depreciating Assets

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What IS THE Cost Base

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

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Investors IN Managed Funds NOT Subject TO THE NEW Trust Provisions

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More Information

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Introduction

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Appendix 2 Consumer Price Index CPI

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Appendix 4 Definitions

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More Information

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Definitions

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Part B Feedstock

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Sample Standard Distribution Statement

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Completing Your Australian TAX Return

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Check That YOU Have

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Chapter 5 Foreign Life Assurance Policies

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Chapter 3 Exemptions

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Foreign Investment Funds Guide 2009

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Chapter 9 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Chapter 6 Avoiding Double Taxation

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Chapter 4 Methods OF FIF Taxation

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Chapter 1 Introduction

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DO YOU Need TO USE This Guide

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Question 33

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Fraud AND Misrepresentation

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Section G Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year

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Section D Income

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Section H Trustees

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Section I Information Relating TO Entitlement TO Endorsement

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Example

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Part B

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Part A Questions AND Answers

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About THE Guide TO CGT

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HOW TO GET THE Guide TO Capital Gains TAX

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Appendixes

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About Capital Gains TAX

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Question 14

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Question 18

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HOW TO Complete THE Schedule

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Question 11

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Guide TO Reportable TAX Positions

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Question 3

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Question 28

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MAY 2018

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December 2017

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August 2017

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Types OF Professional Income

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Small Business Entities

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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure

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IF YOU NO Longer Held THE Shares When THE Return OF Capital WAS Paid

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HOW DO I Treat THE Capital Gain

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What ARE THE Capital Gains TAX Consequences FOR ME

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Page 4 OF THE Schedule

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More Information

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Page 2 OF THE Schedule

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Page 1 OF THE Schedule

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Part B Foreign TAX Credit Information

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2 NET Capital Losses Carried Forward TO Later Income Years

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Introduction

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AMP Limited AMP AND AXA Asia Pacific Holdings AXA Merger

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Worked Examples FOR NFP Employers Completing FBT Return 2025

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Completing Your FBT Return 2025 NOT FOR Profit Employers

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Q Outward Rollovers AND Transfers

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K AND L Transfers From Reserves

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E Personal Injury Election

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B Personal Contributions

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T2 Subtotal 1

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H1 H2 H3 H5 H6 H8 AND H Eligible Credit Questions

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D1 D2 D NON Refundable Carry Forward TAX Offsets

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N Y O AND Z Deduction AND NON Deductible Expense Totals

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G1 Death Benefit Increase

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M1 TAX Losses Deducted

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U1 AND U2 Forestry Managed Investment Scheme Expense

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H1 AND H2 Smsf Auditor FEE

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Guide TO Reportable TAX Positions

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Examples OF RTP Reporting

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Section B Category A AND B Reportable TAX Positions

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Section D Declaration AND Signature

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HOW TO Lodge THE Schedule

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More Information

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Introduction

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Completing THE Schedule

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Item 8

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Item 3

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Item 4

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Item 9

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Item 12

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Item 4A

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Item 16

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Item 17

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HOW TO Complete THE Schedule

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Section C Category C Reportable TAX Positions

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Definitions

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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 A Balanced Investment Portfolio IN Fifs

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Life Insurance Company

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Exemption FOR Interests IN Certain Fifs Resident IN THE United States

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Determining THE Amount OF FIF Income TO Include IN Your Assessable Income

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THE Foreign TAX Credit System Company Fifs

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Chapter 9 Taxation OF NON Resident Trusts

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Attribution OF NON Resident Trust Income Under THE FIF Measures

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Amounts Taxed AT Comparable Rates

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WHO DO THE FIF Measures Apply TO

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DO YOU Need TO USE This Guide

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Unapplied Previous FIF Loss

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Determining Market Value

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What IS A Foreign Life Assurance Policy FLP

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Notional Accounting Period OF A FIF

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What IS AN Interest IN A FLP

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Worksheet 3 Calculation Method

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Elections

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Prosecution Provisions

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Exemptions From THE FIF Measures

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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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IF YOU Acquired Your MSF Member Shares Prior TO 20 September 1985

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ARE There ANY TAX Consequences FOR ME

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Scrip FOR Scrip Rollover Relief

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Death AND THE Small Business CGT Concessions

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Online

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Other Services

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CGT Discount

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Small Business 50 Active Asset Reduction

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THE Order IN Which TO Apply THE Discount AND Concessions

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When THE Gain Crystallises

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Consequences OF Choosing THE Rollover

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Partner IN A Partnership Using THE Small Business Entity Test

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THE 90 Test

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Maximum NET Asset Value Test

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Passively Held Assets

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Businesses That ARE Winding UP

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Capital Proceeds Received IN Instalments

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Termination OF Employment NOT Required

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CGT Retirement Exemption Limit

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Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

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Conditions FOR Revoking A Family Trust Election

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Instructions Family Trust Election Revocation OR Variation 2025

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Conditions FOR Making A Family Trust Election

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HOW TO GET A Family Trust Election Revocation OR Variation 2025

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Part B CGT Information

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Part C Components OF A Distribution

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Basic Structure

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NOT Choosing Scrip FOR Scrip Rollover

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ARE There ANY TAX Consequences FOR ME

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Choosing Scrip FOR Scrip Rollover

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Basis OF AN Amma Statement OR SDS

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About THE Amma Statement AND SDS

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Additional Statement Information FOR Investors

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Completing AND Lodging THE Return

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Section C Income

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Section F Information Relating TO Entitlement TO Endorsement

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Section B Donations Received

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Example NFP Case Study

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Completing Your Company TAX Return

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Appendix 7 Deductions Applicable TO Partners

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Appendix 6 Uniform Capital Allowances

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Appendix 14 Small Business Entity Concessions

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Declarations

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Reconciliation Items AND NET Income OR Loss Item 5

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12 Dividends

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Definitions

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Whats NEW

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HOW TO Complete THE Schedule

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Section E Financial Services Entities

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Section C Interests IN Foreign Entities

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Section D Thin Capitalisation

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Section F Miscellaneous

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Appendix 17 Subdivision 832 J Exceptions

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Appendix 12 Transaction Types FOR Which Foreign Exchange Gain Returned OR Loss Deducted

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Appendix 11 Capital Value OF A Restructure

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Appendix 19 Type OF Importing Payments

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Appendix 4 Activity Codes

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Appendix 7 Nature OF Item Codes

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Appendix 9 Percentage OF Dealings With Documentation

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Appendix 5 Main Pricing Methodologies

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Appendix 15 Type OF Hybrid Mismatch Arrangement

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Appendix 14 Type OF HUB

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About These Instructions

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Completing THE Schedule

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15D IN House Assets

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15A Australian Managed Investments

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L1 AND L2 Other Amounts

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E1 AND E2 Decline IN Value OF Depreciating Assets

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N Y O AND Z Deduction AND NON Deductible Expense Totals

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G M AND A Capital Gains TAX Questions

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E Australian Franking Credits From A NEW Zealand Company

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C Gross Interest

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J K L Dividends AND Franking Credits

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I Gross Distribution From Partnerships

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W Gross Income

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Section J Other Information

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Section I Taxation OF Financial Arrangements Item 17

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A T1 J AND B Calculation OF Gross TAX

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D1 D2 D3 D4 D NON Refundable Carry Forward TAX Offsets

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G Section 102aam Interest Charge

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S Closing Account Balance

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Contributions Questions

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X1 Accumulation Phase Value

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M ANY Other Contributions

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B Personal Contributions

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I AND J Foreign Superannuation Fund Amounts