Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Meeting THE Basic Conditions FOR THE Concessions
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What CGT Records DO YOU Need TO Keep
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CGT Concessions YOU CAN Claim
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Travel Expenses
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign General Insurance Company
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Exemption FOR Interests IN Certain Fifs Resident IN THE United States
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Australian Business Number ABN
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IS ANY TAX Payable BY THE Trustee
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TAX File Number TFN
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Mixed Activity Company
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Type OF Trust
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Exemption FOR Active Business
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Family Trust Election Status AND Interposed Entity Election Status
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Exemption FOR AN Interest IN A Premium Trust Fund BY AN Underwriting Member OF Lloyds
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Final TAX Return
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6 TAX Withheld
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13 Superannuation Lump Sums AND Employment Termination Payments
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HOW TO GET THE Strata Title Body Corporate Return 2022
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7 Credit FOR Interest ON Early Payments Amount OF Interest
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8 Partnerships AND Trusts
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NON Profit Organisations
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Public Benevolent Institutions AND Health Promotion Charities
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Rebatable Employers
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Calculation Rates
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J Board
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G Employees Receiving Living Away From Home Allowance Show Totals Including Exempt Components
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50 National Rental Affordability Scheme TAX Offset
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47 Trading Stock Election
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38 Opening Stock
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43 Total Salary AND Wage Expenses
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48 Capital Allowances
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Section D NON Complying Funds
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Section E Transferring Fund
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Section C Rollover Transaction Details
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What ARE THE FIF Record Keeping Provisions FOR
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WHO Must Keep Records
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Elections
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Definitions
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About This Guide
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More Information
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FIF Attribution Account Surpluses
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Whats NEW FOR THE Amma Statement OR SDS
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Basis OF AN Amma Statement OR SDS
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HOW TO GET THE Life Insurance Companies Taxation Schedule 2024
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18 Other Deductions
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21 Capital Gains
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Worksheet 3 Calculation Method
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Worksheet 4 Deemed Rate OF Return Method FOR Flps
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Reduction OF FIF Income FOR Distributed Profits
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Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme
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Capital Gains TAX CGT Schedule
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International Dealings Schedule
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Losses Schedule
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Whats NEW FOR THE International Dealings Schedule
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HOW TO GET THE International Dealings Schedule 2024
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HOW TO Make OR Revoke AN Interposed Entity Election
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Eligibility
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Farm Management Deposits Scheme
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More Information
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Abnormal Receipts
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Abnormal Receipts
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Australian Carbon Credit Units
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Valuing Livestock
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WHO IS A Primary Producer
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TAX Averaging
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Instructions TO Make A Change TO Your RFC Application
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Common Questions About Franking Credits AND Refunds
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H Total Tofa Gains
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I Total Tofa Losses
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F NET Assets Available TO PAY Benefits
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B Attributed Foreign Income Section 404 Country
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Section E Financial Services Entities
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Section D Thin Capitalisation
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Section B Financial Arrangements
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Appendix 11 Capital Value OF A Restructure
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Appendix 17 Subdivision 832 J Exceptions
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Appendix 12 Transaction Types FOR Which Foreign Exchange Gain Returned
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Appendixes 1 TO 10
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Appendix 8 Transferor Trust Exemption Codes
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Appendix 1 Specified Countries OR Jurisdictions Names AND Codes
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Schedules
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Rental Property Schedule
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Capital Gains TAX CGT Schedule
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Amit TAX Schedule
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NON Individual Payg Payment Summary Schedule
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Completing THE Amit TAX Schedule
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NON Assessable NON Exempt Income Nane Income
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TAX Losses Information
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Declarations
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Statement OF Attribution FOR NON Withholding Mits
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General Information
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Abbreviations
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Lodgment
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Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD
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Appendix 7 Personal Services Income PSI
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Income Excluding Foreign Income Item 5
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Trust Election Status Trust Type Details AND TAX Payable
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Medicare Levy Reduction OR Exemption Item 56
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Deductions Items 16 TO 20
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Losses Information Item 27
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NON Concessional MIT Income Item 32
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Capital Gains Item 21
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Foreign Income Items 22 TO 24
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HOW TO Lodge THE Trust TAX Return 2023
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Whats NEW FOR Trusts
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Introduction
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Abbreviations
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Page 2 OF THE Schedule
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Page 4 OF THE Schedule
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More Information
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Section D Reconciliation Between Audited Financial Statements AND Business Activity Statements
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Section A Details OF THE Entity
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Section F Material GST Reporting Errors OR Credits Claimed IN A Later Business Activity Statement
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Section C GST Governance
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Help Meeting Your TAX Obligations
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Examples
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HOW TO Calculate Capital Gains AND Losses
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CGT Calculations
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Previously Declared BUT Unpaid Capital Gains
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Capital Proceeds
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Part D Life Insurance Companies
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Part A Losses Carried Forward TO THE 2024 2025
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Part B Ownership AND Business Continuity Test Company AND Listed Widely Held Trust Only
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Entity Details
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Completing THE Schedule
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Part A TAX Losses AND NET Capital Losses Consolidated Excludes Film Losses
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About These Instructions
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Excess Foreign TAX Credits
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Foreign Investment Fund
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Foreign TAX Credit System
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TAX Sparing
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Unlisted Country
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Eligible Designated Concession Income
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Active Income Test
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Underlying TAX
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Transfer
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Australian 1 PER Cent Entity
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Financial Intermediary Business
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NET Income
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Notional Accounting Period
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Branch
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FIF Measures
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Section 404 Country
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CFC Measures
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Average Rate OF Australian TAX
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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits AND THE Foreign TAX Credit System
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Part 1 Taxation OF Foreign Dividends
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What IS A Permanent Establishment
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Section 2 What IF A CFC Receives A Dividend From Another CFC
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Chapter 4
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Part 3 CAN THE TAX Office ASK YOU TO GET Information From Overseas
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Part 2 Passing THE Active Income Test
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Part 1 Record Keeping FOR Attributable Taxpayers
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Cfcs Notice TO ITS Partnership
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HOW Should THE Records BE Kept AND FOR HOW Long
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Recognised Accounts
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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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Listed Countries
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Source OF Income
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Completing THE Schedule
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HOW Self Assessment Affects YOU
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Background
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Completing THE Schedule
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HOW Self Assessment Affects YOU
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ALL Funds
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ALL Private Ancillary Funds
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Definitions
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More Information
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WHO Must Keep Records
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Appendix 3 Thin Capitalisation
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Abbreviations
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Determining THE Amount OF FIF Income TO Include IN Your Assessable Income
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Appendix 6 Uniform Capital Allowances
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Chapter 5 Foreign Life Assurance Policies Flps
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Related Companies
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FIF Attributed TAX Accounts
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THE Foreign TAX Credit System Company Fifs
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Appendix 2 Capital Works Deductions
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Excess Foreign TAX Credits
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Appendix 8 Foreign AND Other Jurisdictions Codes
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Worksheet 4 Deemed Rate OF Return Method FOR Flps
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Appendix 9 Personal Services Income
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Mixed Activity Company
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Exemption FOR AN Interest OF A50000 OR Less
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Exemption FOR AN Interest IN A Foreign Bank
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign General Insurance Company
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Exemption FOR A Balanced Investment Portfolio IN Fifs
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Exemption FOR Active Business
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Exemption FOR AN Interest IN A Foreign Life Insurance Company
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Bank
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Appendix 1 Approved Stock Exchanges
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Unapplied Previous FIF Loss
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Part Year Resident
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Chapter 6 Avoiding Double Taxation
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Attribution Accounts
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Chapter 2 KEY Concepts OF THE FIF Measures
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Bare Trustee OR Nominee Arrangements
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What IS AN Interest IN A FLP
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What IS AN Interest IN A FIF
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Notional Accounting Period OF A FIF