Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Section A Fund Information
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Section I Information Relating TO Entitlement TO Endorsement
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ALL Private AFS That Were Formerly A PPF
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ALL Funds
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ALL Private Ancillary Funds
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Introduction
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Part 3 Working OUT Attributable Income AND THE Amount TO Include IN Your Assessable Income
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Part 2 IS THE CFC Largely Exempt Because IT IS Primarily Engaged IN A Genuine Active Business
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Abbreviations AND Glossary
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Appendix 1 Foreign Income Regulations
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Attachment B
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Attachment A
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Part 1 ARE YOU Subject TO THE Transferor Trust Measures
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Chapter 4 Proving Your Assessment
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Foreign Income TAX Offsets
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Worksheet 1 Working OUT Your Control AND Attribution Percentages
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Worksheet
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Primary Production Losses
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Small Business OF Primary Production
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Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure
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Abnormal Receipts
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What ARE THE TAX Consequences OF MY Participation IN THE Sale Facility
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What TO Readdo Next
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HOW DO I Treat THE Capital Loss OR Capital Gain
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Section C Calculation OF Notional TAX Amount IN Relation TO Instalment Period
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Section D Declaration
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HOW TO Lodge AND PAY Your Smsf Annual Return
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Instructions TO Complete Your Smsf Annual Return 2024
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Appendixes FOR THE Smsf Annual Return
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Section H Assets AND Liabilities Items 15 AND 16
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Section I Taxation OF Financial Arrangements Item 17
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Appendix 3 Definitions
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Deduction Questions D1 D10 Individual TAX Return 2025
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Subtotal 2025
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Total Deductions 2025
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L1 TAX Losses OF Earlier Income Years 2025
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Total TAX Offsets 2025
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M1 Medicare Levy Reduction OR Exemption 2025
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M2 Medicare Levy Surcharge 2025
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Income Test IT1 IT8 Individual TAX Return 2025
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A3 Government Super Contributions 2025
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IT3 TAX Free Government Pensions OR Benefits 2025
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IT7 Child Support YOU Paid 2025
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IT8 Number OF Dependent Children 2025
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Supporting Information Individual TAX Return 2025
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Adjusted Taxable Income FOR YOU AND Your Dependants 2025
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Special Circumstances 2025
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1 Salary OR Wages 2025
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3 Employer Lump SUM Payments 2025
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4 Employment Termination Payments 2025
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Income IN Your Supplementary TAX Return 2025
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11 Dividends 2025
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DO YOU Need TO Lodge A TAX Return 2025
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Completing Individual Information IN Your TAX Return 2025
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Primary Production Losses
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Depreciating Assets AND Capital Expenditure
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TAX Averaging
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Schedules FOR Companies
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Appendix 1 Company TAX Rate
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Appendix 11 Calculating Depreciation Deductions FOR Small Business Entities
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Overseas Transactions Interests OR Thin Capitalisation Items 26 TO 30
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Information Statement Items 6 TO 14
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4 Interposed Entity Election Status
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5 Country BY Country Reporting Entities Gpfs Obligation
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6 Calculation OF Total Profit OR Loss
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12 National Rental Affordability Scheme
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7 Reconciliation TO Taxable Income OR Loss
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10 Small Business Entity Simplified Depreciation
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Calculation Statement Labels A T1 AND B
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Calculation Statement AND THE Amount FOR Labels T5 AND S
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Calculation Statement Labels C T2 D AND T3
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24 Digital Games TAX Offset
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HOW TO Lodge Your Company TAX Return AND PAY
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HOW TO GET THE Company TAX Return 2024
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Part A Calculation OF Notional R D Deduction
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WHO Must Complete A Research AND Development TAX Incentive Schedule
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Part B Clawback Amounts
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Part E Controlled Foreign Company Losses
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Part D Life Insurance Companies
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Entity Details
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Whats NEW FOR Consolidated Groups Losses
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Section A Entity Information
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Schedules FOR Funds
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Appendix 2 Responsibilities OF Trustees
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Legal References AND TAX Rulings
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General Information FOR Funds
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HOW TO Lodge AND PAY Your Fund TAX Return
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Section A Fund Information
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Section B Income
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Section F Other Information
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Business AND Professional Items Items 37 TO 52
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Trustee Choice Beneficiaries AND NON Resident Trust Items 59 TO 61
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Declarations
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Capital Gains Item 21
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Total NET Income OR Loss Item 26
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NON Concessional MIT Income Item 32
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Personal Services Income Item 30
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Landcare AND Water Facility TAX Offset Item 28
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More Information
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WHO Should USE This Application
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HOW TO Complete THE Application Form
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Appendixes 11 TO 15
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Appendix 11 Closely Held Trust Reporting
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Appendix 5 Capital Works Deduction
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Appendix 8 Instructions TO Trustees OF Deceased Estates
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Appendix 6 Uniform Capital Allowances
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Appendix 1 Dividends
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Amma Statement OR SDS
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Appendix 5 Capital Works Deductions AND Infrastructure TAX Offsets
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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 9 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates
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Appendix 6 Uniform Capital Allowances
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Overseas Transactions
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31 Taxation OF Financial Arrangements Tofa
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23 Other Assessable Foreign Source Income
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26 Total NET Income OR Loss
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Full Name OF THE Trustee TO Whom Notices Should BE Sent
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TAX File Number TFN
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51 Other Refundable TAX Offsets
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54 Statements OF Distribution
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50 National Rental Affordability Scheme TAX Offset
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18 Other Deductions
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21 Capital Gains
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19 Total OF Items 16 TO 18
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Excepted NET Capital Gain OF A Minor
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Appendix 5 Capital Works Deductions AND Infrastructure TAX Offsets
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Appendix 7 Personal Services Income PSI
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Appendix 9 Instructions TO Trustees OF Deceased Estates
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Appendix 11 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD
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11 Gross Interest
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15 Total OF Items 5 TO 14
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12 Dividends
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6 TAX Withheld
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8 Partnerships AND Trusts
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General Information
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Requirements
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Penalties AND Interest Charges
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Purchase OR Sale OF A Business During THE Income Year
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Declarations
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Losses Schedule
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35 Total Liabilities
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33 Total Assets
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2 Status OF Business
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4 DID YOU Sell ANY Goods OR Services Using THE Internet
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HOW TO Lodge AND PAY
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Instructions TO Complete THE Trust TAX Return
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Overseas Transactions Item 29
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Business AND Professional Items Items 37 TO 51
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Family Trust Election Status AND Interposed Entity Election Status
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NON Concessional MIT Income Item 32
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Landcare AND Water Facility TAX Offset Item 28
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Deductions Items 16 TO 20
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Income OF THE Trust Estate Item 56
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About These Instructions
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Appendix 5 Capital Works Deductions
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Appendix 12 Trust Assessment Codes
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Appendix 7 Personal Services Income PSI
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Appendix 13 Small Business Entity Concessions
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12 Dividends
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7 Credit FOR Interest ON Early Payments Amount OF Interest
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Attribution Accounts
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Chapter 4 Methods OF FIF Taxation
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Unapplied Previous FIF Loss
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Determining Market Value
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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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Methods OF Taxation Applicable TO Flps
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Chapter 2 KEY Concepts OF THE FIF Measures
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Notional Accounting Period OF A FIF
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Bare Trustee OR Nominee Arrangements
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Election TO Exclude AN Interest IN A Foreign Hybrid From THE FIF Measures
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Interests IN A FIF OR A FLP Subject TO THE FIF Measures
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What IS AN Interest IN A FIF
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Market Value AND Deemed Rate OF Return Methods
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Related Companies
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FIF Attribution Account Surpluses AND FIF Attributed TAX Account Surpluses
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Determining THE Amount OF FIF Income TO Include IN Your Assessable Income
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Chapter 3 Exemptions
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Exemption FOR Visitors TO Australia
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Real Property Company
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Life Insurance Company
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What Records Must YOU Keep FOR Fifs AND Flps
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Amounts Taxed AT Comparable Rates
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Taxpayers Exempt From THE FIF Measures
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WHO DO THE FIF Measures Apply TO
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THE Producer TAX Offset
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THE Location TAX Offset
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Claiming A Film TAX Offset
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20 NET Australian Income OR Loss
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21 Capital Gains
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Excepted NET Capital Gain OF A Minor
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18 Other Deductions
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Taxation OF Financial Arrangements
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50 Income Tests
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43 Total Salary AND Wage Expenses
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40 Closing Stock
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46 Trading Stock Election
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Appendix 3 Thin Capitalisation
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Appendix 7 Deductions Applicable TO Partners
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Income Excluding Foreign Income