Regulator resource library

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Transferor Trust

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Australian Partnership

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Creditable Taxes

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Adjusted NET Foreign Income

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Tainted Sales Income

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Part X Australian Resident

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Other Income

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Listed Country

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Associates

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Attributable Income

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Apportionable Deductions

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Property

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ACT

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Taxpayers Notice TO A CFC

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What Will Happen IF YOU Dont Fully Meet THE Substantiation Requirements OF THE Active Income Test

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HOW DO YOU Prove That YOU Meet THE Requirements

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Record Keeping FOR NON Resident Trusts

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Record Keeping FOR Partnerships

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Treatment OF Residence Changes Arising From Changes TO THE Lists OF Countries

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Capital Gains Deemed Subject TO TAX

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Attachment B

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What Kinds OF Income OR Profits ARE Specified AS Designated Concession Income

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Chapter 1 Attribution OF THE Current Year Profit OF A Controlled Foreign Company

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Section 5 DO YOU Have TO Work OUT THE Attributable Income OF A CFC

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About This Guide

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Residency Status

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Background

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Check That YOU Have

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Check That YOU Have

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Source OF Income

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More Information

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About THE Trust Income Schedule

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Using Your Trust Income Schedule TO Complete Your TAX Return

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Using THE Trust Information TO Complete Your Trust Income Schedule

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HOW TO Complete A Paper Report

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WHO Should Lodge

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Instructions

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Appendix 5 General Information

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Chapter 8 Record Keeping

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Exemptions From THE FIF Measures

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Prosecution Provisions

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What Records Must YOU Keep FOR Fifs AND Flps

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Record Keeping FOR Each Method OF Taxation

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Cash Surrender Value Method

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Meaning OF A Foreign Life Assurance Policy

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Overview OF THE Foreign TAX Credit System

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Market Value AND Deemed Rate OF Return Methods

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THE Foreign TAX Credit System Trust Fifs

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FIF Attribution Account Surpluses AND FIF Attributed TAX Account Surpluses

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Appendix 7 Company TAX Rate

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Worksheets

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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 3 Exemptions

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Exemption FOR Attributable Taxpayers

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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 AN Interest IN A Foreign Holding Company OF A Foreign Real Property Company

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Exemption FOR AN Interest IN A Foreign General Insurance Company

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Chapter 4 Methods OF FIF Taxation

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Market Value Method

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Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme

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Interests IN A FIF OR A FLP Subject TO THE FIF Measures

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What IS A Foreign Life Assurance Policy FLP

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Election TO Exclude AN Interest IN A Foreign Hybrid From THE FIF Measures

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Taxpayers Exempt From THE FIF Measures

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Attribution OF NON Resident Trust Income Under THE FIF Measures

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WHO DO THE FIF Measures Apply TO

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Declarations

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Information Statement Items 6 TO 25

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12 National Rental Affordability Scheme

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6 Calculation OF Total Profit OR Loss

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23 Early Stage Investor TAX Offset

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6 Income

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18 Pooled Development Funds

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10 Small Business Entity Simplified Depreciation

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2 Description OF Main Business Activity

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7 Reconciliation TO Taxable Income OR Loss

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3 Status OF Company

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Company Information

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Calculation Statement

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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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N Total Deductions

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Publications TAX Determinations AND Rulings

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12 Losses

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V NET Capital Losses Carried Forward TO Later Income Years

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Section G Declarations

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Trustees Directors OR Public Officers Declaration

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Capital Gains TAX CGT Schedule

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Payment Summary Foreign Resident Withholding

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Capital Allowances Schedule

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11 Income TAX Calculation Statement

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F2 Credit Foreign Resident Withholding

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C2 Credit Rebates AND TAX Offsets

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Primary Production Depreciating Assets

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THE Uniform Capital Allowance System

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Worksheet 1 Depreciating Assets

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Abbreviations Used IN This Publication

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Small Business Entities

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Common Rate Pools

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Guidelines FOR Using THE Depreciating Assets Worksheet

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Carbon Sink Forests

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More Information

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Part C Unrealised Losses Company Only

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Entity Details

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1 Income Segregated Exempt Assets

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4 Taxable Income OR Loss

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Introduction

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Section E Financial Services Entities

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Part B Ownership AND Business Continuity Test Company AND Listed Widely Held Trust Only

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Guidance Notes

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Basis OF AN Amma Statement OR SDS

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Amma Statement OR SDS

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THE Australian Screen Production Incentive

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Public Hospital Return

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NOT FOR Profit Organisation Operating Partly AS AN Eligible Public Benevolent Institution

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NOT FOR Profit Employers Completing Your 2019 FBT Return

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Frequently Asked Questions

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Definitions

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HOW TO Make A Change TO Your Application

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About THE Refund OF Franking Credits Instructions

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HOW TO Lodge AND PAY

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Appendix 1 Calculations FOR Small Business Depreciation Deductions

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Trading Stock Election P21

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Trade Debtors AND Creditors P13 AND P14

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Business Information P2 TO P6

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Payments TO Associated Persons P16

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Small Business Entity Simplified Depreciation P10

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Personal Services Income P1

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Appendix 3 Thin Capitalisation

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Whats NEW FOR Business AND Professional Items 2025

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Appendix 14 Small Business Entity Concessions

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Appendix 15 Exploration Credits

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Contact US

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What IS A Reportable TAX Position

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Section D Declaration AND Signature

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HOW TO Lodge Your Reportable TAX Position Schedule

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WHO Should USE This Guide

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Examples Disclosing Rtps ON THE Schedule

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Definitions

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Unused Annual Leave

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Completing THE Payment Summary

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Calculate THE Correct Amount TO Withhold

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Fraud AND Misrepresentation

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THE Location TAX Offset

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Worksheet

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Other TAX Considerations

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Keeping Records

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PAY AS YOU GO Payg Instalments

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Section E Financial Services Entities

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Definitions

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Guidance Notes

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Part B CGT Information

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Part C Components OF A Distribution

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Section A International Related Party Dealings

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Section C Interests IN Foreign Entities

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Introduction

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Section D Thin Capitalisation

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Section B Financial Arrangements

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Entity Details

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More Information

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Introduction

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Part C Unrealised Losses Company Only

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About These Instructions

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Part F TAX Losses Reconciliation FOR Consolidated Groups

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Instruction TO Complete THE Amit TAX Return 2024

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Declarations

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Small Business Bonus Deductions

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Capital Allowances

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Statement OF Attribution FOR NON Withholding Mits

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Schedules FOR Amits

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HOW TO GET THE Amit TAX Return 2024

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A TAX System FOR Managed Investment Trusts

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What IS THE Minimum Distribution Allowed

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About Payg Payment Summary Superannuation Income Stream

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After Completing This Form

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HOW TO Obtain This Form

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Deductions

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18 Other Deductions

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General Information

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15 Total OF Items 5 TO 14

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14 Other Australian Income

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Appendix 15 Exploration Credits

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Appendix 2 Royalties

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Appendix 7 Deductions Applicable TO Partners

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Appendix 3 Thin Capitalisation

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Abbreviations

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Appendix 4 Summaries AND Worksheets

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Introduction

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IS THE Distribution Assessable

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L Dividend Franking Credit

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About This Guide

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More Information

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Carrying ON A Business Incurring Deductible NON Business Expenditure

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Schedules

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International Dealings Schedule

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NON Individual Payg Payment Summary Schedule

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Statement OF Distribution

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Appendix 2 Royalties

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Appendix 14 Small Business Entities