Regulator resource library

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Community Education

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Paying IT Forward

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TAX Super YOU Competition

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IN Detail

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Permanent Establishments

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Australian Income OF NON Resident Withholding Obligations

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International Exchange Instruments List

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Jitsic

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Foreign Country AND Other Jurisdictional Codes

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Translating Interest Withholding Amounts Into Australian Currency

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Your Conduct

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Property Renovating AS A Business OR Profit Making Activity

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Selling Commercial Premises

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TAX Implications FOR Landlords

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CGT Demergers Relief

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CGT Rollover FOR A Replacement Entitlement

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Availability OF CGT Demerger Relief

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Excise ON Fortified Wine

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Claiming A Remission FOR Excisable Alcohol

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Measuring Excisable Alcohol Volume AND Strength

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Stock Control AND Access FOR Excisable Alcohol

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Licensed Manufacture OR Storage OF Unreported Alcohol

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Buying OR Selling Illicit Alcohol

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Excise ON Repackaged Beer

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Excise ON Commercial Beer

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Wine FOR OWN USE

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WET Credits FOR Wine Sold Before 1 July 2018

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Producer Rebate Calculation Sheet

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Claiming Your Producer Rebate

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Retail Sales AND OWN USE

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Cars ON Which LCT HAS Already Been Paid

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Adjustments

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Fuel Blends Exempt From Excise Duty

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When A Blend IS NO Longer Considered Fuel

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Excise ON Recycled Petroleum Products

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Mixed USE Supplies OF LPG LNG OR CNG

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Transfers OF Prrt Exploration Expenditure

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Taxable Sales

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Residential Premises

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Paying GST AND Your Cash Flow

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Completing Your Last GST Activity Statement

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Special Rules FOR Specific GST Credit Claims

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Your Industry

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Rules FOR Specific Transactions

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Quarterly GST Reporting

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Annual GST Reporting

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GST AND Health

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GST AND Home Care

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GST When Conducting Gambling Activities

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GST AND THE SEX Industry

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Reverse Charge IN THE Valuable Metals Industry

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GST AND Product Recalls

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International Transactions

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GST AND Digital Currency AS Payment

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GST AND Trading Digital Currency

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GST AND Insurers Completing Your Activity Statement

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GST AND THE Margin Scheme

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GST AT Settlement

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Valuation Issues

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GST AND Commercial Property

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GST AT Settlement A Guide FOR Suppliers AND Their Representatives

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Appropriate Treatment

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Health Goods

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Emerging GST Issues FOR Health Products

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Recipient OF THE Supply

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GST Health Guidance

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Supply OF Services Through A Third Party

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Definitions OF Gambling Activities

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GST AND Scrap Metal Code OF Compliance

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GST AND Taxis

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GST AND Vehicles Purchased Under Novated Leases

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Taxable Food

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GST Free Food

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Food Packaging

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GST AND THE Disposal OF Capital Assets

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Accounting FOR A Rebate AS A Separate Sale

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Making AN Adjustment Because OF A Rebate

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Working OUT Your GST Credits

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When TO Account FOR GST

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Reverse Charge GST ON Offshore Goods AND Services Purchases

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GST Free Sales AND Purchases OF NEW Recreational Boats

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Deferred GST

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GST Free Sales TO Travellers Departing Australia

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Offshore TO Offshore Supply OF Goods BAS Reporting

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Australian Business Importing Goods AND Services

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Agency Agreement

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Four Exceptions FOR Claiming A GST Credit

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Purchase OF GST Free Insurance Policy AND Cash Settlement TO THE Insured

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Subrogation

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Methods TO Calculate THE Margin

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Calculating THE GST Payable

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HOW TO Complete Form ONE VIA Online Form

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Dealers

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Manufacturers

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About GST AND Motor Vehicles

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Purchasing A Motor Vehicle

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Disposing OF A Motor Vehicle

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Snapshot Method

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Completing Your Activity Statement

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Purchases Snapshot Method

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Purchases AND Financial Supplies

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Purchases YOU Make During A Floatation

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Securities

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GST Credits AND Reduced Credit Acquisitions

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Difficulties IN Determining Input TAX Credit Entitlements

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Integration Costs

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Tourist Refund Scheme

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Before Border Clearance Sealed BAG Method

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Beyond Border Clearance

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Consignment Sales

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GST AND Business Systems Large Business

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Completing Your BAS FOR GST

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GST Groups

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Invoices With A WEG Label

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Making Your Annual Adjustment

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Varying Your Instalment Amount

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Primary Producers AND Special Professionals

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GST Errors That Cannot BE Corrected ON A Later BAS

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Types OF GST Errors

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HOW TO Correct GST Errors

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Incorrectly Charged GST

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Adjustment Notes

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Types OF Adjustments

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HOW TO Make Adjustments

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When TO Make Adjustments

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Step 4 Calculating Purchases Using THE Calculation Worksheet

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Step 2 Calculating Sales Using THE Calculation Worksheet

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GST AND THE Small Scale Renewable Energy Scheme

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Types OF ESS

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ESS Interests Provided TO AN Employee S Associates

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ESS Legal Requirements

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Terms WE USE

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HOW TO Lodge Your Employee Share Scheme Annual Report Electronically

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ESS Benefits Provided TO NON Employees

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Lapsed AND Forfeited Employee Share Scheme Interests

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Real Risk OF Forfeiture

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ESS Foreign Income Exemption FOR Australian Residents AND Temporary Residents

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When THE Current ESS Rules DO NOT Apply

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Foreign Sourced ESS Interests

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ESS AND Capital Gains TAX

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Concessional Schemes Concessional TAX Treatment CAN Apply

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Indeterminate Rights

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Record Keeping

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TAX Risks Property Construction AND Professional Services

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Small Business Capital Gains TAX Concession Risks

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Small Business Boost Measures Risks

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Corporate TAX Transparency Report FOR THE 2020 21 Income Year

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Corporate TAX Transparency Report 2023 24

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Corporate TAX Transparency Report FOR THE 2013 14 Income Year

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Corporate TAX Transparency Report 2021 22

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Corporate TAX Transparency Report FOR THE 2014 15 Income Year

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Corporate Population Compliance

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Interpreting THE Results

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Income Segments

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Introduction

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Income TAX Payable

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Five Year Trend Analysis

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Income Segments

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Population Overview

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Interpreting THE Results

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Five Year Trend Analysis

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NET Losses AND NIL TAX Payable

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Australian Owned Resident Private Entities

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Corporate Income Segments FOR 2023 24

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Prrt Data IN THE Corporate TAX Transparency Report 2023 24

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Corporate Population Compliance

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Introduction FOR Corporate TAX Transparency Report 2023 24

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Corporate Income TAX Payable FOR 2023 24

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Petroleum Resource Rent TAX

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Four Year Trend Analysis

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Appendix A Industry Code Recalibrations

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Australian Owned Resident Private Entities

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NET Losses AND NIL TAX Payable

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Corporate TAX Transparency Population Overview 2022 23

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Corporate TAX Transparency Report 5 Year Trend Analysis

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Corporate Entity NET Losses AND NIL TAX Payable

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Corporate Income Segments FOR 2022 23

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Corporate Income TAX Payable FOR 2022 23

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Petroleum Resource Rent TAX

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NET Losses AND NIL TAX Payable

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Prior Year Income TAX Returns Processed After 1 September 2016

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Medium Corporations

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TAX Payable BY Industry Segment

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Taxable Income

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Industry Segment

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Exits From THE Population

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Ownership

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Income Segment

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Total Petroleum Resource Rent TAX Payable

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Industry Segment

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Exits

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Industry Segment

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Industry Segment

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Exits

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TAX Impact FOR Health Insurers AND Life Insurers

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Structure OF A Standard Form Social Infrastructure PPP

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Income TAX Implications OF A Standard Form Social Infrastructure PPP

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KEY Transactions OF A Standard Form Social Infrastructure PPP

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TOP 100 GST Assurance Program

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TOP 100 Population