Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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CGT Retirement Exemption Limit
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Businesses That ARE Winding UP
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When AN Entity IS Connected With YOU
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Working OUT Whether YOU ARE A Small Business Entity
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Conditions YOU Must Meet
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Extra Conditions IF THE CGT Asset IS A Share OR Trust Interest
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WHO IS AN Affiliate
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Further CGT Events
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Complying Superannuation Funds AND THE Concessions
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Interaction With Other Concessions
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Fixed Trust Distributions AND 50 Active Asset Reduction
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Connected With Indirect Control OF AN Entity
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Connected With Control OF A Partnership Company OR Trust Except A Discretionary Trust
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Chapter 1 Attribution OF THE Current Year Profit OF A Controlled Foreign Company
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HOW TO USE This Guide
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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits AND THE Foreign TAX Credit System
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Appendix 3 Accruals TAX ON Change OF Residence OF A CFC From AN Unlisted Country TO Australia
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Part 1 ARE YOU Subject TO THE CFC Measures
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Part 3 CAN THE TAX Office ASK YOU TO GET Information From Overseas
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Attachment B Specific Types OF Designated Concession Income
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Part 1 ARE YOU Subject TO THE Transferor Trust Measures
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Part 3 What Credit CAN YOU Claim FOR Foreign TAX
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Part 2 Taxation OF Branch Profits
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Section 7 Reduction OF Attributable Income Because OF Interim Dividends
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Section 4 Explanation OF Terms Used IN This Part
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Section 5 DO YOU Have TO Work OUT THE Attributable Income OF A CFC
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Section 3 IS THE Cfcs Income Generally Exempt From Accruals Taxation
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Section 4 What Types OF Attribution CAN Apply
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Section 2 ARE YOU AN Attributable Taxpayer
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Section 2 What IF A CFC OR CFT Receives A Dividend From Another CFC
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What Income IS NON Assessable NON Exempt
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Modifications Made TO Australian TAX LAW
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Partnership TAX Return 2020
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Foreign Exchange Rates Annual 1999 Financial Year
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Paygw Schedule 5 TAX Table From 13 October 2020 TO 30 June 2024
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Schedule 8 Statement OF Formulas FOR Calculating STS Loans Components 01 July 2025 TO 23 Sept 2025
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Schedule 13 TAX Table FOR Superannuation Income Streams
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Foreign Exchange Rates Annual 1999 Calendar Year
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Paygw Schedule 3 TAX Table From 13 October 2020 TO 30 June 2024
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Foreign Exchange Rates Annual 2006 Financial Year
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Foreign Exchange Rates Annual 2014 Calendar Year
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Study AND Training Support Loans Monthly TAX Table 1 July 2020 TO 30 June 2021
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Smsf Supervisory Levy
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Foreign Exchange Rates Annual 2015 Financial Year
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Foreign Exchange Rates Monthly 2017 Financial Year
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Study AND Training Support Loans Monthly TAX Table 1 July 2022 TO 30 June 2023
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Foreign Exchange Rates Annual 2000 Financial Year
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Paygw Schedule 11 TAX Table From 13 October 2020 TO 30 June 2024
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Foreign Exchange Rates Annual 2024 Financial Year
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Foreign Exchange Rates Annual 2024 Calendar Year
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Part B Adjustments TO Aggregate RD Amount OF Company
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Infolines
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Table 5 Calculation OF THE Reduced Expenditure ON Foreign Owned RD FOR Y0 Year OF Income
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Table 6 Total Reduced Notional Expenditure ON Foreign Owned RD
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Table 12 Calculation OF THE Adjustment Balance
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Table 10 Calculation OF Adjustment Amount FOR Y 1 AA 1
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Table 23 Calculation OF THE Reduced Expenditure ON Australian Owned RD FOR THE Y 2 Year OF Income
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Table 24 Calculation OF THE Reduced Expenditure ON Australian Owned RD FOR THE Y 3 Year OF Income
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Item 14
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Item 17
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Notes ON Balancing Adjustments Made IN Items 10 AND 11
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Item 5
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Item 13
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Item 6
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Table 20
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Completing THE Schedule
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More Information
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Abbreviations
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Abbreviations
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Publications TAX Determinations AND Rulings
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Section F Other Information
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Appendix 3 Rates OF TAX
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Payment
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Page 3 OF THE Schedule
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Page 4 OF THE Schedule
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16 Taxation OF Financial Arrangements Tofa
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12 Income TAX Calculation Statement
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TAX Agents Declaration
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Payg Payment Summary Withholding Where ABN NOT Quoted
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Payment Summary Foreign Resident Withholding
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Capital Gains TAX CGT Schedule
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Capital Works Begun Before 27 February 1992 AND Used AS Described IN Table 43 140 OF THE Itaa 1997
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Calculation AND Rate OF Deduction
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WHO CAN Claim
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Pool OF Construction Expenditure
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Establishing THE Deduction Base
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Special Rules About Uses
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13 Losses
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Foreign Resident Withholding
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Objection TO Assessment
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Foreign Currency Translation Rules
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C Attributed Foreign Income Unlisted Country
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Overseas Interests
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H Eligible Credits
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G Section 102aam Interest Charge
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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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H1 Credit FOR Interest ON Early Payments Amount OF Interest
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V Total Assessable Income
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E Australian Franking Credits From A NEW Zealand Company
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J Unfranked Dividend Amount
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U NET NON Arms Length Income
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Licence TO Store Fuel AND Petroleum Products
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HOW TO Complete L1 IN Your 2012 TAX Return IF YOU Have Prior Year Foreign Losses
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Family Trust Election Revocation OR Variation 2021
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Deductions FOR Prepaid Expenses 2013
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Refund OF Franking Credits NFP Endorsed Entities 2015 Instructions
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Business AND Professional Items Schedule 2018 AND Instructions
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Life Insurance Companies TAX Schedule 2025 Instructions
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Consolidated Groups Notification Members Joining AND OR Leaving THE Group
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Income Averaging FOR Special Professionals 2025
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Deceased Estates Notify US OF A Death Online Form
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Superannuation Transfer Balance Event Notification Form Instructions
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Capital Gains TAX Guide 2022
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Effective Life Review Application Form
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Individual Payg Payment Summary Schedule 2020
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Community Charity Corporations Agreement Form
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Product Ruling Application Financial Products Checklist Information Required
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Partnership TAX Return 2019 Instructions
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Private Ruling Superannuation Funds FOR Foreign Residents Exemption From Withholding TAX
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YOU AND Your Shares 2013
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Refund OF Franking Credits NFP Endorsed Entities 2017 Application
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Foreign Income Return Form Worksheet 2 2009
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Superannuation Request FOR Rollover OF Whole Balance Between Funds
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Conservation Covenant Deductions Apportionment Election Form
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YOU AND Your Shares 2023
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Attribution Managed Investment Trust TAX Return Instructions 2021
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BAS U Quarterly BAS
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Ancillary Fund Return 2015
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Fund Income TAX Return 2010 Instructions
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Individual Income TAX Return FOR TAX Agents 2022
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Fringe Benefits TAX Return 2021 Instructions
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Publishing AND Broadcasting Limited Restructure 2007
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Withholding Declaration Calculating Your TAX Offset
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Prrt Instalment Statement
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Accountants Concession Form 1 AC1
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Interest ON Early Payments AND Overpayments OF TAX 2014
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Consolidated Groups Losses Schedule 2019 Instructions
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IAS J Quarterly IAS
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TFN Declaration Lodging Online
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Fringe Benefits TAX Return 2022
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Income Averaging FOR Special Professionals 2014
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Superannuation Transitional Termination Payment PRE Payment Statement
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Individual Retired DUE TO Permanent Disability
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Work Related Deductions Journalists 2016
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Dividend AND Interest Schedule 2019
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Film Industry Incentives 2017
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Research AND Development TAX Incentive Schedule 2013
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Superannuation Contributions Splitting
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GST OR Payg Withholding Branch Registration
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Family Trust Distribution TAX Payment Advice
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Class Ruling Application Form
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Refund OF Franking Credits FOR Individuals 2015 Application AND Instructions
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Westfield Group Restructure Creating A NEW Stapled Security 2010
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Timor SEA Treaty Joint Petroleum Development Area Instructions 2012
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Foreign Investment Funds Guide 2004
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BAS G Monthly BAS
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Research AND Development TAX Incentive Schedule 2019 Instructions
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Employee Share Scheme Statement Amended Employee Summary
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Foreign Income Return Form Worksheet 2 2005
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Payg Instalments TAX Agent Application ON Behalf OF Clients
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Public Ancillary Fund Endorsed Notification OF Change TO Rules
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Partnership TAX Return 2010 Instructions
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Work Related Deductions Performing Artists 2014
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Fund Income TAX Return 2011 Instructions
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Company TAX Return 2013 Instructions
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Amma OR SDS Statement Trustee Guidance Notes 2017
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Fringe Benefits TAX Return 2018
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Self Managed Superannuation Fund Annual Return 2020
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Research AND Development TAX Concession 2003 Schedule AND Instructions
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Fringe Benefits TAX FBT Return 2019
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Income Thresholds AND Rates FOR THE PHI Rebate 2020
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Income Thresholds AND Rates FOR THE PHI Rebate 2021
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Foreign Income Return Form Guide 2012
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Research AND Development TAX Incentive Schedule 2014 Instructions
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Private Ruling Application Form
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Attribution Managed Investment Trust TAX Return Instructions 2016
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Prrt Exploration Expenditure Transfer Notification Instructions
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Strata Title Body Corporate TAX Return 2013
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Self Managed Superannuation Fund Specific Advice Request Application
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Research AND Development TAX Incentive Schedule 2015 Instructions
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TAX Return FOR Individuals 2022
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Ancillary Fund Distribution Rate Application TO Reduce THE Minimum Form
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Fringe Benefits TAX Return 2021
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Capital Gain OR Loss Worksheet Instructions
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GST Consolidation OF Returns BY GST Joint Venture Operator
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Interposed Entity Election OR Revocation 2020
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Income Averaging FOR Special Professionals 2012
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Ancillary Fund Return 2018 AND Instructions
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Work Related Deductions Hairdressers 2014
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Primary Producers Information 2019
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Excise Customs Warehouse Licence Application TO Relocate OR Change Your Warehouse
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Prrt Registration
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Rollover Benefits Statement FOR Transactions Before 1 July 2013
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DO YOU Need TO Lodge A TAX Return 2010
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Withholding Declaration Short Version FOR Seniors AND Pensioners
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Consolidated Groups Notification Converting TO A MEC Group Special Conversion Event
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Objection Form FOR TAX Professionals
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Film Industry Incentives 2014
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Foreign Income TAX Offset Rules Guide 2021