Regulator resource library

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Completing THE Research AND Development TAX Concession Schedule

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Definitions

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Part B Adjustments TO Aggregate RD Amount OF Company

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Part F RD TAX Offset Eligible Australian Owned Expenditure Only

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Part B Working OUT THE Partnerships Gross Tainted Turnover

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Part B Clawback Amounts

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Taxpayers Declaration

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Completing THE Research AND Development TAX Incentive Schedule

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Completing THE Schedule

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Part C Distributions From Managed Funds

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Introduction

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Business AND Professional Items

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Income Excluding Foreign Income

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Taxation OF Financial Arrangements

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Income

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Completing AND Lodging THE TAX Return

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Appendix 2 Responsibilities OF Trustees

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Section E Losses

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Appendix 3 Rates OF TAX

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Introduction

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Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

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Record Keeping

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Lodge Your Report

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Whats NEW IN FBT

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Item 23 Fringe Benefit Categories

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Keeping Records FOR FBT

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2023 FBT Return Calculation Details Taxable Employers

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FBT Rates AND Thresholds

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Appendix 1 Foreign Income Regulations

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Chapter 4 Proving Your Assessment

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

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Abbreviations AND Glossary

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Example NFP Case Study

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Section C Authorised TAX Agent

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Appendix 1 Foreign Income Regulations

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Appendix 2 Accruals TAX ON Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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HOW Self Assessment Affects YOU

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Chapter 2 Transferor Trust AND Related Measures

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Part D RD Expenditure TO Associates

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Definitions

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HOW TO Obtain This Form

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WHO IS Subject TO Income Averaging

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HOW TO Work OUT TAX Payable With Income Averaging

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Average Taxable Professional Income

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Calculation Statement

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1 Ultimate AND Immediate Holding Company Name AND ABN OR Country Code

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Schedules

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Items 26 TO 30 Overseas Transactions OR Intereststhin Capitalisation

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Lodgment

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12 National Rental Affordability Scheme

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23 Early Stage Investor TAX Offset

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16 Life Insurance Companies AND Friendly Societies Only

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Worksheet 2

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18 Pooled Development Funds

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Abbreviations

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Introduction

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Part A About Capital Gains TAX

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More Information

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Whats NEW

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Appendixes

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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Appendix 1 Foreign Income Regulations

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More Information

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Appendix 3 Summaries AND Worksheets

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Lodgment

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HOW WE Assess Your Application

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Other Information

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Introduction

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Part B Working OUT THE Partnerships Gross Tainted Turnover

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Part C Cfcs Share OF THE Gross Turnover AND THE Gross Tainted Turnover

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Basis OF Standard Distribution Statement

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Introduction

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When A Foreign Income TAX Offset Applies

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Record Keeping

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General Information

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Foreign Income TAX Paid BY A Controlled Foreign Company

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

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Lodgment

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Section C Deductions

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Appendixes

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More Information

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Section B Income

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Section G Declarations

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WHO IS Subject TO Income Averaging

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HOW TO Work OUT TAX Payable With Income Averaging

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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year

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Section G Declarations

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Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure

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TAX Averaging

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Taxpayers Declaration

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Part C Unrealised Losses Company Only

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Part D Life Insurance Companies

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Part A Losses Carried Forward TO THE 202122 Income Year Excludes Film Losses

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When A Foreign Income TAX Offset Applies

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Record Keeping

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Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

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HOW TO GET THE Franking Account TAX Return Form 2022

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HOW TO Lodge THE Franking Account TAX Return AND PAY

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Appendix 3 Rates OF TAX

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Schedules

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Section A Fund Information

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Section B Income

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Completing AND Lodging THE TAX Return

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Section G Declarations

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THE Australian Screen Production Incentive

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Part A HOW Capital Gains TAX Applies TO YOU

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Introduction

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Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

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Calculating AND Claiming Your Foreign Income TAX Offset

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When A Foreign Income TAX Offset Applies

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Foreign Income TAX Paid BY A Controlled Foreign Company

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About These Instructions

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Guidance Notes

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Section G Taxpayers Declaration

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More Information

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About These Instructions

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Completing THE Schedule

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Introduction

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Whats NEW

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Special Circumstances

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Transitional Rules FOR Using Excess Foreign TAX Credits

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Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

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Calculating AND Claiming Your Foreign Income TAX Offset

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Appendix 1 Foreign Income Regulations

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Appendix 3 Summaries AND Worksheets

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HOW Self Assessment Affects YOU

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Amma Statement OR SDS

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Definitions

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Category B TAX Uncertainty IN Financial Statements

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Category C Reportable Transactions OR Events

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About This Guide

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Part C Distributions From Managed Funds

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Part B Sale OF Shares OR Units

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HOW TO Obtain This Publication

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More Information

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Capital Expenditure Deductible Under UCA

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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About Payg Payment Summary Foreign Employment

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Section C

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Circumstances When YOU Need TO Repay Your Film TAX Offset

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Foreign Exchange Rates Annual 2018 Financial Year

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Medicare Levy Adjustment Fortnightly TAX Table From 13 October 2020 TO 30 June 2024

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Foreign Exchange Rates Annual 2012 Calendar Year

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Foreign Exchange Rates Prior TO 01 July 2003

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Foreign Exchange Rates Monthly 2025 Financial Year

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Study AND Training Support Loans Monthly TAX Table 1 July 2023 TO 30 June 2024

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Foreign Exchange Rates Annual 2010 Calendar Year

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Foreign Exchange Rates Selected Countries February TO April 2002

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Study AND Training Support Loans Fortnightly TAX Table 1 July 2022 TO 30 June 2023

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Foreign Exchange Rates Annual 1996 Calendar Year

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Foreign Exchange Rates Annual 2015 Calendar Year

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Foreign Exchange Rates Annual 2005 Financial Year

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Medicare Levy Adjustment Weekly TAX Table From 13 October 2020 TO 30 June 2024

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Workplace Giving Estimated TAX Savings FOR Regular Donations

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Foreign Exchange Rates Annual 2020 Calendar Year

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Payg Withholding Schedule 3 TAX Table FOR Actors Variety Artists AND Other Entertainers

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Schedule 4 TAX Table FOR Return TO Work Payments

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Payg Withholding Schedule 6 TAX Table FOR Annuities

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TAX Table Fortnightly With NO AND Half Medicare Levy

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TAX Table Daily AND Casual Workers

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Medicare Levy Adjustment Weekly TAX Table

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Medicare Levy Adjustment Fortnightly TAX Table

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Payg Withholding Schedule 5 TAX Table 01 July 2024 TO 30 June 2025

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Payg Withholding Schedule 12 TAX Table FOR Superannuation Lump Sums 01 July 2024 TO 30 June 2025

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Study AND Training Support Loans Weekly TAX Table 01 July 2024 TO 30 June 2025

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Study AND Training Support Loans Monthly TAX Table 01 July 2024 TO 30 June 2025

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Schedule 14 TAX Table From 1 February 2015 TO 30 June 2024

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Foreign Exchange Rates Annual 2021 Financial Year

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Shortfall Interest Charge Rates

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Foreign Exchange Rates Monthly 2023 Financial Year

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Foreign Exchange Rates Annual 2007 Financial Year

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Foreign Exchange Rates Annual 2012 Financial Year

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Foreign Exchange Rates Annual 2000 Calendar Year

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Foreign Exchange Rates Annual 2021 Calendar Year

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Foreign Exchange Rates Annual 2003 Calendar Year

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ATO Response TO TAX Ombudsmans Review OF Atos Management OF GIC Remission

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Lego Stop Motion AND FUN Sketch Take OUT THE 2021 TAX Super YOU Competition

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Corporate Plan 2023 24 Commissioner S Speech TO ATO Staff

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Lunar Seize Almost Seven Tonnes OF Illicit Tobacco Worth Over 12 Million Dollars

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ATO IS Here TO Help First Time Share AND ETF Investors

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ATO Reminds Businesses TO PAY Before They Disclose Their Debts

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Speech Delivered TO THE International TAX Conference 2022

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Addressing Collectable TAX Debt TAX Institute S TAX Summit 2023

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Paving THE WAY Forward Working Together TO Meet THE Changing Needs OF OUR Clients

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Well Known Melbourne Businessman Receives TWO Year Sentence FOR False BAS AND GST Claims

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Mcdonald S Conviction FOR Failure TO Comply

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ATO Finalises Guidance ON Trust Reimbursement Agreements

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Warning About Mygov Impersonation Email Scam

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ATO Settles Case Against Israel Discount Bank

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THE ATO S Current Focus Areas FOR THE Small Business Market

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Media Grabs Operation Topaz

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ATO Flicks THE Switch ON Online Services FOR Business

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Suspected Farm Worker Exploitation Under Investigation IN Gatton

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Lunar Seize 11 Firearms Cash AND A Further 3 Tonnes OF Illicit Tobacco Worth Over 6 Million Dollars

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Global TAX Chiefs AND Sfct Build Capability TO Combat Crypto Crime

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Queensland Women Sentenced FOR Fraudulent Claims TO Covid 19 Scheme

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RED Flags Rise Aussies Call OUT TAX Dodgers IN Record Numbers

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ATO Launches NEW Protections Against Rising Tide OF Fraud

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ATO Releases NEW Small Business Benchmarks FOR 100 Industries

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ATO Advertising Imagery