Regulator resource library

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G Other Third Party Contributions

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E Personal Injury Election

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D CGT Small Business 15 Year Exemption Amount

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F Spouse AND Child Contributions

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C CGT Small Business Retirement Exemption

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Q Outward Rollovers AND Transfers

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Part B Completing THE Capital Gains Section OF Your TAX Return

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Step 10 Working OUT Your NET Capital Gain

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Step 6 Applying Current Year Capital Losses

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Step 8 Applying THE CGT Discount

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General Information FOR Trusts

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Instructions TO Complete THE Trust TAX Return 2024

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Instructions FOR Trust Information AND Items 1 TO 15

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TAX Losses Deducted Item 25

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Landcare AND Water Facility TAX Offset Item 28

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Losses Information Item 27

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Total NET Income OR Loss Item 26

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Trust Information

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Income Excluding Foreign Income Item 5

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Trustee Choice Beneficiaries AND NON Resident Trust Items 59 TO 61

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Basis OF Standard Distribution Statement

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Part C Components OF A Distribution

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Part B CGT Information

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Items 5 TO 6 AND THE Taxpayer Declaration

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Part 1 Taxation OF Foreign Dividends

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Part 3 What Credit CAN YOU Claim FOR Foreign TAX

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Attachment A

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Listed Countries

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Part 1 Record Keeping FOR Attributable Taxpayers

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Part 4 What Records OF Elections Must YOU Keep

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Part 2 Passing THE Active Income Test

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Part 2 Interest Charge FOR Beneficiaries OF NON Resident Trust Estates

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Part 1 ARE YOU Subject TO THE CFC Measures

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More Information

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Attribution Account Surpluses AND Attributed TAX Account Surpluses

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Summary Sheet 3 Active Income Test

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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio

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Post FIF Abolition Surpluses

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Attachment A

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Part 4 What Records OF Elections Must YOU Keep

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Part 3 CAN THE ATO ASK YOU TO GET Information From Overseas

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Part 2 Passing THE Active Income Test

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Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates

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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 IS THE CFC Largely Exempt Because IT IS Primarily Engaged IN A Genuine Active Business

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Attachment A

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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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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio

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Worksheet 4 Working OUT THE Attributable Income OF A CFC

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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Account FOR Electronic Funds Transfer EFT

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Appendix 6 Uniform Capital Allowances

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Appendix 2 Capital Works Deductions

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Appendix 3 Thin Capitalisation

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Trustee Elections

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Stapled Entities

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Additional Information

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Completing THE TAX Return

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More Information

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Capital Allowances

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Schedules

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Capital Gains TAX CGT Schedule

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Superannuation Interests

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Real Estate That WAS A Main Residence

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Cash Settlements

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Consequences OF THE Rollover

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Choosing THE Indexation OR Discount Method

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THE Other Method

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Keeping Records

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IT IS Never TOO Late

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Using THE Capital Gain OR Capital Loss Worksheet FOR Shares

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NON Assessable Payments

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Bonus Shares

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Stapled Securities

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Convertible Notes

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IF YOU Receive Money

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Indexation OR CGT Discount

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Trust Distributions

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Does Capital Gains TAX Apply TO YOU

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NON Assessable Payments From A Trust

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LAW Changes Impacting Capital Gains Made BY A Trust

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What IS THE Reduced Cost Base

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Choices

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

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More Information

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Part 1 Resident OF Australia

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What IS THE Minimum Distribution Allowed Under THE Transitional Rules

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ALL Public Ancillary Funds

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Part C Components OF Distribution

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Appendix 2 Responsibilities OF Trustees

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Appendix 3 Rates OF TAX

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Section B Income

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Section A Fund Information

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Section F Other Information

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Section C Deductions

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Before YOU Start

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P8 Business Income AND Expenses

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A NEW TAX System FOR Managed Investment Trusts

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Payments From Related Entities

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IS ANY TAX Payable BY THE Trustee

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Declarations

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Trustee Elections

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Capital Account Election

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KEY Financial Information

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Appendix 16 Small Business Boosts

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Payments From Related Entities

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Trustee Elections

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Withholding Obligations

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Capital Allowances

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Capital Account Election

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International Dealings Schedule IDS

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Real Estate AND Main Residence

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Tofa AND Capital Proceeds AND Cost Base Rules

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Tofa Rules Apply Instead OF CGT Rules

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Which Entities ARE Affected

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Dwelling Used TO Produce Income

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What IS AN Ownership Interest

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Dwellings Transferred After Marriage OR Relationship Breakdown

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Other Structures Associated With THE Dwelling

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Sale OF A Rental Property

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Moving Into A Dwelling

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Death During Construction

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Destruction OF Dwelling AND Sale OF Land

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Inherited Main Residence

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985

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Amalgamation OF Title

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Main Residence

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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence

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Life AND Remainder Interests

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Trustee Choice TO BE Assessed ON Capital Gains

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Step 3 Total Current Year Capital Gains

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Step 9 Working OUT Your NET Capital Gain

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Step 4 Capital Losses

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Appendix 5 Abbreviations

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Appendix 2 Consumer Price Index CPI

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Appendix 1 Summary OF CGT Events

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Part 4 What Records OF Elections Must YOU Keep

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Part 3 CAN WE ASK YOU TO GET Information From Overseas

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Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates

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

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Summary Sheet 4 Transferor Trust AND Related Measures

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Declarations

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International Dealings Schedule IDS

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Part 2 Passing THE Active Income Test

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Part 4 What Records OF Elections Must YOU Keep

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

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More Information ON Consolidation

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Attribution Account Surpluses

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Introduction

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Part 1 ARE YOU Subject TO THE CFC Measures

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Glossary

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13 Losses

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Appendix 5 Capital Works Deductions

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Appendix 3 Thin Capitalisation

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12 Dividends

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8 Partnerships AND Trusts

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18 Other Deductions

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19 Total OF Items 16 TO 18

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20 NET Australian Income OR Loss

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Additional Conditions IF THE CGT Asset IS A Share OR Trust Interest

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Maximum NET Asset Value Test

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Applying THE Discount AND Concessions

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Small Business Concessions

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Distributions OUT OF Concession Amounts TAX Consequences

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Consequences OF Applying THE Exemption

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Consequences OF Choosing THE Exemption

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Receiving Actual Capital Proceeds NOT Required

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What ARE THE Circumstances That Cause THE Gain TO Crystallise

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Section C Category C Reportable TAX Positions

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HOW TO Lodge Your Reportable TAX Position Schedule

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Compliance Administrative AND Failure TO Lodge Penalties

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Category A AND B Positions Relating TO Losses

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Category A TAX Uncertainty IN Your Income TAX Return

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Treating Multiple Transfer Pricing Arrangements AS A Single RTP Category A OR B Position

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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2009

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January 2019

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O Trust Distributions Franked Amount

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M Have YOU Applied A CGT Exemption OR Rollover

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July 2019

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August 2019

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N Trust Distributions Unfranked Amount

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B Gross Rent AND Other Leasing AND Hiring Income

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November 2019

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I Gross Distribution From Partnerships

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W Gross Income

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C Gross Interest

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R5 PRE 1 July 1988 Funding Credits

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A NET Capital Gain

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E Australian Franking Credits From A NEW Zealand Company

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K Franked Dividend Amount

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Y Exempt Current Pension Income

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R Assessable Contributions

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R2 Assessable Personal Contributions

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Footnotes

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TAX Rates 2024 25

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TAX Rates 201112 TO 202021