Regulator resource library

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Australian Business Number ABN

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Income Contingent Loan

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Covid 19 Stimulus

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Petroleum Resource Rent TAX

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Wine Equalisation TAX WET

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Lodgment Assessment AND Payment

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F Death OR Disability Premiums

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P Small Business AND General Business TAX Break

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G Death Benefit Increase

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R Foreign Exchange Losses

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N Total Deductions

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10 Income

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S Other Income

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R2 Assessable Personal Contributions

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O Trust Distributions Franked Amount

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V Total Assessable Income

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R Assessable Contributions

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U NET NON Arms Length Income

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J Unfranked Dividend Amount

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L Dividend Franking Credit

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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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Undeducted Construction Expenditure

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Construction Expenditure

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Capital Works Begun After 26 February 1992

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Special Rules About Uses

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Calculation AND Rate OF Deduction

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Lodging THE TAX Return Schedules AND Other Documents

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Self Managed Superannuation Funds

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More Information

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Private Rulings BY THE Commissioner OF Taxation

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Switching Regulators OR Changing Trustees

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Assessment

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Foreign Currency Translation Rules

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Debt AND Equity Rules

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Trans Tasman Imputation

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When Rulings ARE Binding

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Section F Other Information

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17 Overseas Transaction OR Interest AND Foreign Source Income

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14 Foreign Income AND NET Assets

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16 Taxation OF Financial Arrangements Tofa

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Foreign Source Income

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C Attributed Foreign Income Unlisted Country

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I Total Tofa Losses

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H Total Tofa Gains

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Capital Allowances Schedule

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H1 Credit FOR Interest ON Early Payments Amount OF Interest

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H2 Credit FOR TAX Withheld Foreign Resident Withholding

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H6 Credit FOR Interest ON NO TFN TAX Offset

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B Gross TAX

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G Section 102aam Interest Charge

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J TAX ON NO TFN Quoted Contributions

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Payment

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2 Name OF Superannuation Fund OR Trust

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About These Instructions

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Part F TAX Losses Reconciliation Statement

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Whats NEW

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Lodgment Assessment AND Payment

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Effective Life OF A Depreciating Asset

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Instructions TO Complete Your Annual Return

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C Gross Interest

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D1 D Foreign Income Questions

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H Gross Payments Where ABN NOT Quoted

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A NET Capital Gain

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F Transfers From Foreign Funds

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H1 AND H2 Smsf Auditor FEE

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E1 AND E2 Decline IN Value OF Depreciating Assets

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J1 AND J2 Management AND Administration Expenses

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D1 AND D2 Capital Works Expenditure

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G1 Death Benefit Increase

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G Section 102aam Interest Charge

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H1 H2 H3 H5 H6 H8 AND H Eligible Credit Questions

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T2 Subtotal 1

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L M AND N Supervisory Levy Questions

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15A Australian Managed Investments

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15E IN House Assets

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15B Australian Direct Investments

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15C Other Investments

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Cost OF A Depreciating Asset

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Lodgment Assessment AND Payment

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Whats NEW

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Section I Taxation OF Financial Arrangements Item 17

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Section K Declarations

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Section A Smsf Information Items 1 TO 10

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C1 C2 C NON Refundable NON Carry Forward TAX Offsets

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T3 Subtotal 2

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T2 Subtotal 1

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I TAX Offset Refunds

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T5 TAX Payable

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L M AND N Supervisory Levy Questions

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NON Arms Length Income

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R1 R2 R3 R6 R Assessable Contributions

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H Gross Payments Where ABN NOT Quoted

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D1 D Foreign Income Questions

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E Australian Franking Credits From A NEW Zealand Company

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A NET Capital Gain

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15F Limited Recourse Borrowing Arrangements

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15C Other Investments

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M1 TAX Losses Deducted

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U1 AND U2 Forestry Managed Investment Scheme Expense

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B1 AND B2 Interest Expenses Overseas

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J1 TO J7 AND J Limited Recourse Borrowing Arrangements

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Foreign Income TAX Paid BY A Controlled Foreign Company

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Record Keeping

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More Information

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WHO IS Subject TO Income Averaging

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Step 7 Applying NET Capital Losses From Earlier Years

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Foreign Resident Capital Gains Withholding Payments

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Step 2 Exemptions Rollovers AND THE Additional Affordable Housing Discount

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Publications AND Rulings

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Part C Instructions FOR Companies Trusts AND Funds Entities

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Steps YOU Need TO Take

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About These Instructions

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Section D Income TAX Calculation Statement

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Trust Distributions

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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Earnout Arrangements

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Does Capital Gains TAX Apply TO YOU

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IF YOU Receive Both Money AND AN Asset

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Bonus Units

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Scrip FOR Scrip Rollover

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Bonus Shares

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Demergers

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Real Estate That WAS A Main Residence

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CGT Assets Transferred BY A Company OR Trust

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Consequences OF THE Rollover

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Conditions FOR THE Marriage OR Relationship Breakdown Rollover

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HOW TO Calculate A Capital Loss

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THE Indexation Method

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THE Discount Method

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Joint Tenants

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

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What IS AN Ownership Interest

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Buildings OR Structures Constructed ON Land Acquired Before 20 September 1985

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Destruction OF Dwelling AND Sale OF Land

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Moving From ONE Main Residence TO Another

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Inherited Main Residence

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What IS A Dwelling

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Foreign Residents Temporary Residents AND Changing Residency

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Choices

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What ARE Capital Proceeds

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What IS THE Reduced Cost Base

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Compensation

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Modifications TO THE Cost Base AND Reduced Cost Base

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What IS A CGT Event

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Exemptions AND Rollovers

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Section F Other Information

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Appendix 2 Consumer Price Index CPI

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Whats NEW

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Section A Fund Information

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Section C Deductions

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Publications TAX Determinations AND Rulings

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Special Circumstances

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Appendix 6 Uniform Capital Allowances

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Appendix 5 Capital Works Deductions

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Appendix 1 Dividends

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Schedules

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Instructions FOR Completing THE TAX Return

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Taxation OF Financial Arrangements Items 31 AND 32

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KEY Financial Information Items 33 TO 36

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Deductions Items 16 TO 20

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Worksheet 2 Deemed Rate OF Return Method FOR Fifs

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Trust Election Status Trust Type Details AND TAX Payable

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Dwelling Used TO Produce Income

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Sale OF A Rental Property

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Work OUT IF YOU Need TO Lodge A Tpar

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Payments Businesses Need TO Report IN Their Tpar

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Cleaning Services

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Amend A Lodged Tpar

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December

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June

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PAY AS YOU GO Withholding AND Instalments

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Eligibility TO Continue Reporting GST Annually

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HOW AND When TO Report Under THE Serr

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Transactions Reportable Under THE Serr

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What YOU Need TO Include IN Your Serr Report

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Reporting Investment Income

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Fatca Small Reporter Tool

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Unique Identifiers

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More Information

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Completing THE Spreadsheet

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Simpler BAS GST Bookkeeping Guide

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GST Reporting Methods

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GST Instalment Notice HOW TO Complete Your Quarterly Notice

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Activity Statement Generate Dates

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Incorrect OR Incomplete Bank Account Details

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Voluntary Payments

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Offsetting

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HOW TO Complete Your Activity Statement Labels

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Claiming Arrangements FOR GST Instalment Payers AND GST Groups

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Records TO Keep Longer Than Five Years

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Accountability FOR Business Record Keeping

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Record Keeping Tips

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Starting Your Business Records

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Business Activity Statement Records

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Income TAX Return Records Business

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Banking Records

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Sharing Economy Records

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Petroleum Resource Rent TAX Records

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Fuel TAX Credit Business Records