Regulator resource library

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Work OUT THE Weekly Withholding Amount Including A Study AND Training Support Loan Component

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When TO Work OUT THE Study AND Training Support Loans Component

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Working OUT THE Weekly Earnings

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Coefficients FOR Calculation OF Amounts TO BE Withheld Withholding Amounts From Weekly Payments

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Payg Withholding Publications

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About This Schedule

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Allowances Leave AND Other Payments

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Medicare Levy Adjustment

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Capital Gains TAX Record Keeping

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Self Education Expenses

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Clothing Expenses

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CAR Expenses

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NON Compulsory Uniforms OR Corporate Wardrobe

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Step 4 Determine Whether YOU ARE Eligible FOR THE CGT Discount

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Appendix 2 Responsibilities OF Trustees

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T5 TAX Payable

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S Amount DUE OR Refundable

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H6 Credit FOR Interest ON NO TFN TAX Offset

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H5 Credit FOR TFN Amounts Withheld From Payments From Closely Held Trusts

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J TAX ON NO TFN Quoted Contributions

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Overview OF THE CGT Concessions FOR Small Business

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B Gross TAX

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C NON Refundable NON Carry Forward TAX Offsets

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E Refundable TAX Offsets

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T2 Subtotal

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I TAX Offset Refunds Remainder OF Refundable TAX Offsets

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Appendix 15 Exploration Credits

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Deductions Items 16 TO 20

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KEY Financial Information Items 33 TO 36

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Business AND Professional Items Items 37 TO 52

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Step 6 Applying Current Year Capital Losses

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Step 5 Capital Losses

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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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Appendixes

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Appendix 2 Consumer Price Index CPI

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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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Earnout Arrangements

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Investments IN Shares AND Units

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Real Estate AND Main Residence

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THE Discount Method

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IF YOU Receive Money

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Main Residence Compulsory Acquisition

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Share BUY Backs

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Stapled Securities

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Investments IN Foreign Hybrids

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Rights OR Options TO Acquire Shares OR Units

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Bonus Shares

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Demutualisation OF Life Insurance AND General Insurance Companies

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Takeovers AND Mergers

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Employee Share Schemes

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Sale OF A Rental Property

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Home Used TO Produce Income AND Then YOU Stop Living IN IT

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Moving From ONE Main Residence TO Another

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Destruction OF Dwelling AND Sale OF Land

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Moving Into A Dwelling

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

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Capital Gains Made BY A Trust

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NON Assessable Payments From A Trust

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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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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Joint Tenants

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Capital Gain OR Capital Loss ON Death IS Disregarded

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F4 Credit Refundable Franking Credits

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F1 Credit Interest ON Early Payments

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B Gross TAX

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F7 Credit Refundable National Rental Affordability Scheme TAX Offset

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Example 6 Superannuation Fund Showing Income AT U NET NON Arms Length Income Item 10

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I Total Amount DUE OR Refundable

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Distributions From Trusts

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R Assessable Contributions

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R2 Assessable Personal Contributions

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U NET NON Arms Length Income

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Q Trust Distributions Other Amounts

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N Trust Distributions Unfranked Amount

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P Trust Distributions Franking Credit

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R6 Transfer OF Liability TO Life Insurance Company OR PST

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D1 Gross Foreign Income

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A NET Capital Gain

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I Gross Distribution From Partnerships

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X Forestry Managed Investment Scheme Income

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J Unfranked Dividend Amount

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Section A Fund Information

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8 WAS THE Fund Wound UP During THE Income Year

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5 TAX Return Status

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L Number OF Members

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K Fund Benefit Structure

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Lodgment DUE Date

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Self Managed Superannuation Funds

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15 Overseas Transaction OR Interest AND Foreign Source Income

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13 Foreign Income AND NET Assets

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D Payments TO Contributing Employers AND Associates

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C Attributed Foreign Income Unlisted Country

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F NET Assets Available TO PAY Benefits

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Trans Tasman Imputation

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Assessment

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Self Determination OF Foreign Income TAX Offsets

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Payment Arrangements

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TAX Losses Record Keeping

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Capital Gains TAX Record Keeping

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When Rulings ARE Binding

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Construction Expenditure Area

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Undeducted Construction Expenditure

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Special Rules About Uses

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Pool OF Construction Expenditure

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Deductible USE

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Calculation AND Rate OF Deduction

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Completing Your TFN Declaration Form Online

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Overseas Transactions

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30 Personal Services Income

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23 Other Assessable Foreign Source Income

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Income Excluding Foreign Income

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15 Total OF Items 5 TO 14

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9 Rent

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11 Gross Interest

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Lodgment

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General Information

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Appendix 5 Capital Works Deductions

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Appendix 4 Commercial Debt Forgiveness

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Self Education Expenses

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Clothing Expenses

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THE Location TAX Offset

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THE Post Digital AND Visual Effects PDV TAX Offset

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Loss Destruction OR Compulsory Acquisition OF AN Asset

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Section A

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Lodgment AND Payment Requirements

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More Information

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HOW TO GET THE Fund Income TAX Return 2019

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Publications TAX Determinations AND Rulings

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Schedules

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Completing THE Fund Income TAX Return

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Before YOU Start

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Section D Income TAX Calculation Statement

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Section E Losses

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Section C Deductions

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Section D Distributions Made

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Section G Declarations

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Section B Donations Received

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Section E Losses

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Section C Deductions

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Section A Fund Information

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Publications TAX Determinations AND Rulings

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Schedules

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Appendix 3 Rates OF TAX

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Abbreviations

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Review Rights

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Fitness

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What TO Readdo Next

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What ARE THE TAX Consequences OF MY Participation IN THE Stapling Distributions

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Background

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Small Business Entities

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Small Business Entities

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About This Guide

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Investments IN TAX Shelter Arrangements

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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure

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HOW TO GET THE Guide TO Depreciating Assets

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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Deductions FOR THE Cost OF Depreciating Assets

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Uniform Capital Allowances

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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THE Cost OF A Depreciating Asset

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LOW Value Pools

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About This Form

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Completing This Form

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More Information

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Modification Rule FOR Capital Gains

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Modification Rule FOR Prior Year Losses

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Primary Production Depreciating Assets

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Definitions

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About This Guide

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Record Keeping

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Capital Expenditure Deductible Under THE UCA

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THE Cost OF A Depreciating Asset

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Abbreviations Used IN This Publication

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IN House Software

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Working OUT Decline IN Value

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About These Instructions

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More Information

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Introduction

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Definitions

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Completing THE Research AND Development TAX Incentive Schedule

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Part B Feedstock

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Part D RD Expenditure TO Associates

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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 5 Record Keeping FOR FIF Attributable Taxpayers

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Part 2 Passing THE Active Income Test

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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company CFC

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Part 1 ARE YOU Subject TO THE CFC Measures

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

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Appendix 1 Foreign Income Regulations

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Attachment B

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Attachment A

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Appendix 3 Summaries AND Worksheets

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Summary Sheet 3 Active Income Test

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Attribution

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NET Foreign Income

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Offshore Banking Income