Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Government Announces 12 Month Extension OF Deadlines FOR Revoking Certain Elections
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Mutual Arrangements FOR Certainty
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Guidance ON Providing General Purpose Financial Statements
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Best Practice
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Gathering Information
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Risk Review AND Audit Processes
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Significant Global Entities Penalties
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Significant Global Entities Prior TO July 2019
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Part B Applying THE Tests FOR Debt AND Equity Interests
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Consequences OF THE Debt AND Equity Rules
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Redeemable Preference Shares
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General Information ON Average Rates
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Forex Elections
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Translation OF Foreign Currency Rental Expenses
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USE OF Weighted Average Basis FOR Fungible Rights AND Obligations
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Notional GST Dispute Resolution FOR Government Entities
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GST AND Machinery OF Government
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Division 7A Franking Implications
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Division 7A Loans
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Division 7A USE OF Assets
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Division 7A Fringe Benefits TAX
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Division 7A Interposed Entities
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Division 7A Closely Held Corporate Limited Partnerships
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Division 7A Exercise OF Commissioner S Discretion Under Section 109rb
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Loans AND Other Forms OF Credit
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Trust Payments AND Other Benefits
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Private USE OF Assets
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Covid 19 Economic Impacts ON Transfer Pricing Arrangements
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PS LA 20154 Advance Pricing Arrangements
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APA AND MAP Statistics
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Documents TO Support Your APA Application
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Early Engagement Stage
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THE Arms Length Principle AND Comparability
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Inbound Supply Chain Strategy
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Transfer Pricing Risk Assessment
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Simplifying Transfer Pricing Record Keeping
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Local File Instructions 2025
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Local File Master File 2018
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Local File Instructions 2019
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Local File Master File 2017
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Local File Instructions 2024
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Local File Instructions 2018
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Local File Master File 2022
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Local File Instructions 2022
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Local File Instructions 2020
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Local File Master File 2021
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Irpd Share Based Employment Remuneration
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Irpd Service Arrangements
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Local File Part B
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Appendices
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Irpds IN Tangible Property OF A Revenue Nature
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Reporting Foreign Exchange Gains AND Losses
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Irpd IN Tangible Property OF A Revenue Nature
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Irpd USE Rights
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Other Revenue Irpds
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Local File Short Form
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IRP AND Irpd
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HOW These Instructions Apply
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Appendices FOR Local File Reporting
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Irpd Service Arrangements
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Appendices
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Local File Part A
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Irpd USE Rights
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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A Capital Nature
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Irpd Derivative Transactions
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Local File Part B
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Local File Short Form
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Appendices
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CBC Report Notification
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Master File
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Appendices
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Detailed Design
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Local File
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Master File
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Local File
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Master File
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CBC Report Notification
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Appendices
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Other Kinds OF Irpds OF A Financial Nature
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IRP AND Irpd
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Irpd Service Arrangements
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Nature
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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A NON Revenue Nature
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Irpd Foreign Currency Deferred Payment Arrangements
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Local File Part B
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Master File
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Local File Part A
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Local File Part B
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HOW These Instructions Apply
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Appendices
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Master File
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Local File
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Appendices
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Local File Part A
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Local File Part B
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Appendices
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Local File Instructions Overview
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Irpd Debt Interests Including Ordinary Loans AND Borrowings
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Irpd Share Based Employment Remuneration
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Irpds IN Tangible Property OF A Revenue Nature
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Irpd Service Arrangements
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IRP AND Irpd
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Local File Part B
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Local File Short Form
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Local File Part B
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Master File Instructions
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Local File Part A
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CBC Report Instructions
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Appendices
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What IS AN IRP AND Irpd
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Administrative Matters
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Local File Instructions
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Local File
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Detailed Design
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Reporting Related OR Directly Connected Transactions
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Other Kinds OF Irpds OF A Financial Nature
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Other Revenue Irpds
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Reporting Related OR Directly Connected Transactions
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Irpd Foreign Currency Deferred Payment Arrangements
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Reporting Foreign Exchange Gains AND Losses
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Irpd Service Arrangements
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Irpd Derivative Transactions
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Irpd USE Rights
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Irpd USE Rights
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Irpd Derivative Transactions
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Reporting Foreign Exchange Gains AND Losses
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Irpd Service Arrangements
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Other Revenue Irpds
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Irpd Debt Factoring OR Debt Securitisation
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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature
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Irpds IN Tangible Property OF A Revenue Nature
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Employees WHO Work IN A Foreign Country
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Refund OF Over Withheld Withholding HOW TO Apply
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Withholding From Dividends Paid TO Foreign Residents
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Trans Tasman Imputation Information FOR NEW Zealand Companies
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Registering Your Business
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Overview OF Irpd Statistics 2022 23
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International Compliance Assurance Programme Icap
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Exporting Goods OR Services Overseas What YOU Need TO Know
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Combating Multinational TAX Avoidance A Targeted Anti Avoidance LAW
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Reinsurance With NON Resident Reinsurers
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Standard GST Registration
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IF YOU ARE A Merchant
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HOW WE Work OUT THE Taxable Income
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Effect OF TAX Treaties
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TOP Call Centre Questions
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Small Business Stewardship Group KEY Messages 6 November 2025
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When A Transfer Pricing Position IS A Reportable TAX Position
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NOT FOR Profit Stewardship Group
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GET Your Practice Ready FOR Fringe Benefits TAX Lodgments
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Large Business Stewardship Group KEY Messages 20 November 2025
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Large Business Stewardship Group KEY Messages 4 June 2025
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Latest Estimate AND Trends
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Eateries Grilled AS FWO AND ATO Inspect Gold Coast Food Outlets
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Cgdmtr Appendix
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Eligibility FOR A Refund OF Franking Credits
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Applying FOR A Refund OF Franking Credits
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Limits TO OUR Formal Powers
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Worked Examples FOR NFP Employers Completing FBT Return 2026
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Keeping Records FOR Fringe Benefits TAX FBT
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Item 23 Fringe Benefit Categories FOR FBT Return 2026
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FBT Calculation Rates FOR Motor Vehicles
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Completing Your FBT Return 2026 ALL Employers
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Fringe Benefits TAX Return 2026 Instructions
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Whats NEW IN FBT
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ATO Responds TO Impacts OF High Fuel Costs
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TAX Avoidance
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WHO WE ARE
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Forms
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ATO Tenders AND Procurement
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Protect Yourself From Misinformation AND Disinformation
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Research AND Statistics
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Understanding TAX Schemes
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IN Detail
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HOW Laws ARE Made
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Working FOR ALL Australians 1910 2010
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THE Tendering Process
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Precedential ATO View
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Tailored Technical Assistance
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ATO Guidance Products
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Oral AND Other Guidance Products
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Self Managed Super Fund Regulator S Bulletins
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When Commissioners Remedial Power HAS Been Used TO Assist Individuals
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When Commissioners Remedial Power HAS Been Used TO Assist With TAX Administration
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When Commissioners Remedial Power WAS Unable TO BE Used TO Assist Business
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When Commissioners Remedial Power WAS Unable TO BE Used TO Assist NOT FOR Profit Organisations
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ATO Charter
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OUR Performance Evolution
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Data Matching
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HOW WE Manage Information
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Procedures FOR Disclosing Protected Information
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Privacy Notices FOR Online Services
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Privacy Notices About Superannuation
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OUR Principles
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Legislative References
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Attending A Formal Interview
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OUR Formal Notice Powers
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HOW WE Report AND Meet OUR Commitments
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OUR Scrutineers