Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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About This Guide
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Investments IN TAX Shelter Arrangements
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Individual Taxpayers Incurring Deductible NON Business Expenditure
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Background
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Completing THE Schedule
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Check That YOU Have
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Abbreviations
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Part C Components OF Distribution
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Section 2 Foreign Loss Component OF A TAX Loss
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More Information
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Item 23 Fringe Benefit Categories FOR FBT Return 2025
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Completing Your FBT Return 2025 ALL Employers
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FBT Return 2025 Calculation Details FOR Taxable Employers
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FBT Calculation Rates FOR Motor Vehicles
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Whats NEW
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Guidance Notes
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Amma Statement OR SDS Example
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Section A Fund Information
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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year
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WHO Should USE This Guide
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DO YOU Need TO Lodge A Company TAX Return
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Appendix 15 Exploration Credits
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Appendix 5 Capital Works Deductions
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Appendix 1 Dividends
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Appendix 8 Depreciation Deductions FOR Small Business Entities
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Appendix 3 Thin Capitalisation AND Debt Deduction Creation
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Partnership Worksheets
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Whats NEW FOR Partnerships
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Income Excluding Foreign Income Item 5
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Statement OF Distribution Item 54
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KEY Financial Information Items 33 TO 36
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Partnership Information
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Business Description AND Status Items 1 AND 2
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Business Income AND Expenses Item 5
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10 Forestry Managed Investment Scheme Income
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14 Other Australian Income AND 15 Total OF Items 5 TO 14
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9 Rent
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8 Partnerships AND Trusts
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Section B Financial Arrangements
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Section A International Related Party Dealings
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Appendix 20 Reason THE Deduction Disallowed WAS Less Than THE Importing Payment
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Appendix 6 Derivative Codes
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Appendix 13 Currency Codes
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Appendix 8 Transferor Trust Exemption Codes
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Appendix 3 Listed Country Names AND Codes
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Appendix 2 Foreign AND Other Jurisdiction Names AND Codes
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Check That YOU Have
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Section H Assets AND Liabilities
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15B Australian Direct Investments
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16 Liabilities
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15E Limited Recourse Borrowing Arrangements
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J1 TO J6 AND J Limited Recourse Borrowing Arrangements
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B1 AND B2 Interest Expenses Overseas
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J1 AND J2 Management AND Administration Expenses
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D1 AND D2 Capital Works Expenditure
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Definitions
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Section B Income Item 11
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Y Exempt Current Pension Income
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X Forestry Managed Investment Scheme Income
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R1 R2 R3 R6 R Assessable Contributions
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S Other Income
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M Gross Trust Distributions
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Section E Losses Item 14
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T2 Subtotal 1
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E1 E2 E3 AND E4 E Refundable TAX Offsets Questions
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T5 TAX Payable
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T3 Subtotal 2
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C1 C2 C NON Refundable NON Carry Forward TAX Offsets
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S Amount DUE OR Refundable
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Lodgment Assessment AND Payment
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Sections F AND G Member Information AND Supplementary Member Information
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Capital Works Expenditure
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Other Transactions
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K AND L Transfers From Reserves
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Whats NEW IN 201718
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Step 7 Applying NET Capital Losses From Earlier Years
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Step 11 Capital Losses Carried Forward TO Later Income Years
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Step 3 Calculating Your Current Year Capital Gain OR Capital Loss FOR Each CGT Asset OR CGT Event
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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event
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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return
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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2013 TAX Returns
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Real Estate AND Main Residence
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Investments IN Shares AND Units
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Loss Destruction OR Compulsory Acquisition OF AN Asset
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Marriage OR Relationship Breakdown
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Does Capital Gains TAX Apply TO YOU
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Which Entities ARE Affected
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KEY Impacts ON CGT
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Home Used TO Produce Income AND Then YOU Stop Living IN IT
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What IS A Dwelling
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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN
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Destruction OF Dwelling AND Sale OF Land
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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Partial Exemption
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Moving Into A Dwelling
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Asset Registers
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Exceptions
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30 Personal Services Income
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21 Capital Gains
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20 NET Australian Income OR Loss
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19 Total OF Items 16 TO 18
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Appendixes
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Appendix 4 Commercial Debt Forgiveness
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Foreign Income
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35 Total Liabilities
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More Information
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International Dealings Schedule
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Losses Schedule
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15 Total OF Items 5 TO 14
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8 Partnerships AND Trusts
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13 Superannuation Lump Sums AND Employment Termination Payments
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30 Personal Services Income
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Completing THE TAX Return Page 1 Trust TAX Return
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Type OF Trust
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Name OF Trust
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Full Name OF THE Trustee TO Whom Notices Should BE Sent
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Family Trust Election Status AND Interposed Entity Election Status
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Payment
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46 Unpaid Present Entitlement TO A Private Company
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36 Business Name OF Main Business
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48 Capital Allowances
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42 Trade Creditors
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Statement OF Distribution
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50 National Rental Affordability Scheme Nras TAX Offset
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Primary Production Losses
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Private Ruling BY THE Commissioner OF Taxation
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Hobby OR Business
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Purchase OR Sale OF A Business During THE Income Year
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More Information
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Small Business Entities
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Abnormal Receipts
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Section B Donations Received
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Section C Income
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Methods OF Taxation Applicable TO Flps
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Section E Market Value OF THE Funds NET Assets AT THE END OF THE Financial Year
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WHO DO THE FIF Measures Apply TO
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Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply
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NON Resident Trusts Exempt From Interest Charges
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26 Total NET Income OR Loss
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Before YOU Start
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Section G Declarations
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Appendix 15 Depreciating Deductions FOR Small Business Entities
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Appendix 5 Capital Works Deduction
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Appendix 9 Instructions TO Trustees Where A Beneficiary IS Under 18 Years OF AGE
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Appendix 14 Small Business Bonus Deductions
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Appendix 1 Dividends
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Appendix 6 Uniform Capital Allowances
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HOW TO GET THE Trust TAX Return 2024
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Instructions FOR Trust TAX Return Items 16 TO 32
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Taxation OF Financial Arrangements Item 31
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Deductions Items 16 TO 20
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Capital Gains Item 21
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Overseas Transactions Item 29
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NON Concessional MIT Income Item 32
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Personal Services Income Item 30
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Business Description AND Status Items 1 AND 2
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KEY Financial Information Items 33 TO 36
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Income OF THE Trust Estate Item 57
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TAX Offsets Items 53 TO 55
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Trust Worksheets
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HOW TO Lodge AND PAY THE Trust TAX Return 2024
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Conditions FOR Revoking AN Interposed Entity Election
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HOW TO GET THE Interposed Entity Election OR Revocation 2024
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HOW TO Make OR Revoke AN Interposed Entity Election
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Instructions TO Complete THE Interposed Entity Election OR Revocation 2024
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29 Overseas Transactions
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Worksheets
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Other Services
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Foreign Income
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Appendix 5 Capital Works Deductions AND Other TAX Offsets
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Appendix 14 Small Business Entities
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Appendix 11 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OF AGE
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Appendix 6 Uniform Capital Allowances
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Appendix 10 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates
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Appendix 3 Thin Capitalisation
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Appendix 1 Dividends
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Appendix 4 Commercial Debt Forgiveness
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Declarations
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IS ANY TAX Payable BY THE Trustee
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Type OF Trust
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48 Termination Value OF Intangible Depreciating Assets
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43 Trade Creditors
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55 Royalty Expenses Overseas
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Trusts
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Purchase OR Sale OF A Business During THE Income Year
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Australian Business Register
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Private Ruling BY THE Commissioner OF Taxation
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Interposed Entity Elections AND Family Trust Elections
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Requirements
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Introduction
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Annual Trustee Payment Report Information
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Entrepreneurs TAX Offset Information
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4 DID YOU Sell ANY Goods OR Services Using THE Internet
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Section A Entity Information
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HOW TO Lodge Your Franking Account TAX Return AND PAY
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2 Status OF Business
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Page 4 OF THE Schedule
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Publications
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Further Information
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Partnerships