Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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15 Total OF Items 5 TO 14
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12 Dividends
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KEY Financial Information
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Information Matching
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Private Ruling BY THE Commissioner OF Taxation
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Requirements
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Electronic Lodgments
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24 Total OF Items 20 TO 23
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Introduction
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18 Other Deductions
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20 NET Australian Income OR Loss
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NON Individual Payg Payment Summary Schedule
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Remainder OF Partnership TAX Return
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Completing THE TAX Return Page 1 Partnership TAX Return
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Final TAX Return
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Interposed Entity Election Status
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Part B Completing THE Capital Gains Section OF Your TAX Return
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Step 1 Types OF CGT Assets AND CGT Events
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Step 6 Applying Current Year Capital Losses
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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2020 TAX Returns
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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return
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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event
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Importations
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Rulings
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Publications
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5 Significant Global Entity
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23 Early Stage Investor
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8 Financial AND Other Information
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4 Interposed Entity Election Status
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Items 26 TO 30 Overseas Transactions OR Intereststhin Capitalisation
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Worksheet 2
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General Information
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16 Life Insurance Companies AND Friendly Societies Only
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6 Calculation OF Total Profit OR Loss
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Introduction
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2 Description OF Main Business Activity
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Residential Rental Property Items
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Completing THE Schedule
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Page 4 OF THE Schedule
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More Information
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About These Instructions
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WHO Must Complete THE Consolidated Groups Losses Schedule 2015
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More Information
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HOW TO Make A Change TO Your Application
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NON Profit Organisations
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NON Profit Organisations Operating AN Eligible Public Benevolent Institution Employer
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Taxable Employers
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Calculation Rates
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G Employees Receiving Living Away From Home Allowance Show Total Paid Including Exempt Components
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Part A Working OUT THE Cfcs Gross Turnover
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Part C THE Tainted Income Ratio
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CGT AND THE Tofa Rules
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Does Capital Gains TAX Apply TO YOU
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Earnout Arrangements
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Investments IN Shares AND Units
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Superannuation Interests
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Subdivision OF Land
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Moving Into A Dwelling
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What IS A Dwelling
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Dwelling Used TO Produce Income
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Other CGT Events Affecting Real Estate
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Inherited Main Residence
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Managed Investment Trusts
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Capital Gains Made BY A Trust
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IF YOU Receive Money
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Main Residence Compulsory Acquisition
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What IS A CGT Event
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What IS THE Reduced Cost Base
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Choices
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CGT AND Foreign Exchange Gains AND Losses
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Where TO NOW
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Acquiring CGT Assets
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Investments IN Foreign Hybrids
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Rights OR Options TO Acquire Shares OR Units
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THE Discount Method
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THE Other Method
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Joint Tenants
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Unapplied NET Capital Losses
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Foreign Resident Capital Gains Withholding Payments
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Using THE Instructions AND Worksheet
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TAX Consequences
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More Information
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Instructions
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What IS A Depreciating Asset
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Worksheets
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Effective Life OF A Depreciating Asset
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Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less
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Certain Start UP Expenses Immediately Deductible
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Small Business Entity Concessions
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Item 11
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Item 3A
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Appendix 3 Abbreviations
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Appendix 2 Definitions
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Introduction
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Part A Calculation OF Notional RD Deduction
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Item 11 Total Notional RD Deduction X Plus Y
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Item 6 RD Expenditure Paid TO Associates IN THE Current Year
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Item 10 Total OF Allocated Notional Deductions
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Item 4 RD Expenditure Other
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Item 3 RD Expenditure Salary Expenditure
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D15 Other Deductions NOT Claimable Elsewhere IN Your TAX Return 2025
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Completing THE Research AND Development TAX Incentive Schedule
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More Information
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Part D RD Expenditure TO Associates
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Part E RD TAX Offset Calculation
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Taxpayers Declaration
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Item 5 NON Refundable TAX Offset
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Part B Feedstock
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14 Personal Services Income 2025
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15 NET Income OR Loss From Business 2025
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16 Deferred NON Commercial Business Losses 2025
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24 Other Income 2025
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17 NET Farm Management Deposits OR Repayments 2025
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13 Partnerships AND Trusts 2025
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T3 Super Contributions ON Behalf OF Your Spouse 2025
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T6 Landcare AND Water Facility 2025
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Completing THE Schedule
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Page 2 OF THE Schedule
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Page 1 OF THE Schedule
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Page 3 OF THE Schedule
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About Capital Gains TAX
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About This Guide
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Meeting THE Basic Conditions FOR THE Concessions
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More Information
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IN House Software
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THE Cost OF A Depreciating Asset
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Working OUT Decline IN Value
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THE Uniform Capital Allowance System
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Primary Production Depreciating Assets
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Trust Election Status Trust Type Details AND TAX Payable
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Income Excluding Foreign Income Item 5
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Identifying Shares OR Units Sold
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Dividend Reinvestment Plans
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Rights OR Options TO Acquire Shares OR Units
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Bonus Shares
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Demutualisation OF Private Health Insurers
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HOW Capital Gains TAX Affects Shares AND Units
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NON Assessable Payments
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Bonus Units
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Demutualisation OF Friendly Societies
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Earnout Arrangements
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Choosing THE Indexation Method OR THE Discount Method
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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative
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Life AND Remainder Interests
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Indexation OR CGT Discount
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IF YOU Receive Both Money AND AN Asset
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Conditions FOR THE Marriage OR Relationship Breakdown Rollover
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Capital Gains TAX Assets Transferred BY A Company OR Trust
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Cash Settlements
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Exemptions AND Rollovers
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What ARE Capital Proceeds
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Modifications TO THE Cost Base AND Reduced Cost Base
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What IS THE Reduced Cost Base
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What IS A Capital Gains TAX Event
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FOR Beneficiaries OF Trusts Subject TO THE NEW LAW
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Rulings AND Determinations
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Publications
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Whats NEW
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Appendixes
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Appendix 3 Flowcharts
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Farm Management Deposits Scheme
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Small Business Entities
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Valuing Livestock
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Eligibility
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Part C Clawback RD Recoupment TAX
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Part D RD Expenditure TO Associates
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Part A Calculation OF Notional RD Deduction
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About These Instructions
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Completing THE Schedule
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Appendices
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Chapter 2 KEY Concepts OF THE FIF Measures
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THE Location TAX Offset
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Question 37
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Lodgment
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Introduction
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Introduction
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Section B Market Value OF THE Funds NET Assets AT THE END OF THE Previous Financial Year
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Whats NEW With CGT FOR Individuals
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Question 10
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Introduction
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Other Information
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Definitions
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Examples
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Question 13
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Worksheet 3 Working OUT Your Partnerships Distribution
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Glossary
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More Information
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Worksheet 2 Working OUT Your Sole AND Joint Deductions
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Worksheet 1 Working OUT Your Sole AND Joint Income
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Worksheet 6 Summary
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Question 24
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Question 22
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Question 27
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Question 25
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Question 23
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March 2018
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June 2018
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HOW TO Complete Your TAX Return
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Types OF Special Professionals
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General Information About Prepaid Expenses