Regulator resource library

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THE Producer TAX Offset

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Appendix 12 Trust Assessment Codes

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Fraud AND Misrepresentation

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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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Abbreviations

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Capital Allowances Schedule

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NON Individual Payg Payment Summary Schedule

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Thin Capitalisation Schedule AND International Dealings Schedule Financial Services

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Deductions

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21 Capital Gains

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20 NET Australian Income OR Loss

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18 Other Deductions

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15 Total OF Items 5 TO 14

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11 Gross Interest

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5 Business Income AND Expenses

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9 Rent

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14 Other Australian Income

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32 ALL Current Assets

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36 Proprietors Funds

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1 Description OF Main Business Activity

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Lodgment

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51 Section 40 880 Deduction

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57 Deduction FOR Environmental Protection Expenses

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56 Landcare Operations AND Deduction FOR Decline IN Value OF Water Facility

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59 Trading Stock Election

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54 Interest Expenses Overseas

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44 Total Salary AND Wage Expenses

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47 Other Depreciating Assets First Deducted

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45 Payments TO Associated Persons

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Declarations

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Income Excluding Foreign Income

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Overseas Transactions

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Completing THE TAX Return Page 1 Trust TAX Return

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Introduction

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General Information

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Statements OF Distribution

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KEY Financial Information

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Payment

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KEY Financial Information

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Overseas Transactions

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Declarations

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Completing THE TAX Return Page 1 Trust TAX Return

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Income Excluding Foreign Income

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Business AND Professional Items

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More Information

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Deductions

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Schedules

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ALL Private AFS That Were Formerly A PPF

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What IS THE Interest Rate

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More Information

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Early Payment OF TAX

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Delayed Refund OF A Running Balance Account RBA Surplus

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Overpayment OF TAX

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Publications AND Legislative References

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Worksheet 2 Other Reconciliation Items

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Completing AND Lodging THE Return

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Section G Declarations

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What TO Readdo Next

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Section G Declarations

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Lodgment

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Abbreviations

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Introduction

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Schedules

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Section F Other Information

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Privacy

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E1 E2 E3 AND E Refundable TAX Offsets Questions

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T5 TAX Payable

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H1 H2 H3 H5 H6 AND H Eligible Credit Questions

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G Section 102aam Interest Charge

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K Payg Instalments Raised

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A T1 J AND B Calculation OF Gross TAX

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Section A Fund Information Items 1 TO 10

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Section C Deductions AND NON Deductible Expenses Item 12

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U1 AND U2 Forestry Managed Investment Scheme Expense

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B1 AND B2 Interest Expenses Overseas

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D1 AND D2 Capital Works Expenditure

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N Y O AND Z Deduction AND NON Deductible Expense Totals

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J1 AND J2 Management AND Administration Expenses

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E1 AND E2 Decline IN Value OF Depreciating Assets

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F1 AND F2 Insurance Premiums Members

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Whats NEW IN 201516

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Sections F AND G Member Information AND Supplementary Member Information

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S Closing Account Balance

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M Gross Trust Distributions

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I Gross Distribution From Partnerships

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O Allocated Earnings OR Losses

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D CGT Small Business 15 Year Exemption Amount

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Section H Assets AND Liabilities

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15D IN House Assets

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15C Overseas Direct Investments

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P Overseas Shares

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R Overseas Residential Real Property

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L Residential Real Property

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E Cash AND Term Deposits

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D Other Managed Investments

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A Listed Trusts

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X Reserve Accounts

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W Total Member Closing Account Balances

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Appendix 4 Definitions

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Flowchart 31

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Flowchart 35

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Part B Completing THE Capital Gains Section OF Your TAX Return

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Step 6 Applying NET Capital Losses From Earlier Years

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Step 2 Calculating Your Current Year Capital Gain OR Capital Loss FOR Each CGT Asset OR CGT Event

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Step 5 Applying Current Year Capital Losses

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Step 4 HOW TO Complete THE CGT Schedule

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Step 1 HOW TO Complete THE Capital Gain OR Capital Loss Worksheet FOR Each CGT Event

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Investments IN Shares AND Units

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Three Methods OF Calculating Capital Gains

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HOW TO Calculate A Capital Loss

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IF YOU Receive Money

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Share BUY Backs

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Exercising Rights OR Options TO Acquire Shares OR Units

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Demutualisation OF Life Insurance AND General Insurance Companies

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Bonus Units

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Shares IN A Company IN Liquidation OR Administration

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Demutualisation OF Private Health Insurers

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Identifying Shares OR Units Sold

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General Value Shifting Regime Gvsr

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Superannuation Interests

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HOW Capital Gains TAX Affects Shares AND Units

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Cash Settlements

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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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Consequences OF THE Rollover

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Real Estate That WAS A Main Residence

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What IS THE Reduced Cost Base

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What IS THE Cost Base

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Compensation

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Choices

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Where TO NOW

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What ARE Capital Proceeds

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What IS A Capital Gains TAX Event

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Asset Registers

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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence

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Destruction OF Dwelling AND Sale OF Land

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Main Residence

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Rules TO Keep IN Mind

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Subdivision OF Land

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What IS A Dwelling

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Inherited Main Residence

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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Sale OF A Rental Property

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Unapplied NET Capital Losses

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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Subsequent Participant IN AN Fmis AND Forestry Interest Held ON Capital Account

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Publications

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Demutualisation OF Private Health Insurers

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Convertible Notes

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Exercising Rights OR Options TO Acquire Shares OR Units

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Bonus Shares

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HOW Capital Gains TAX Affects Shares AND Units

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Stapled Securities

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Investments IN Foreign Hybrids

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Demutualisation OF Life Insurance AND General Insurance Companies

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THE Other Method

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HOW TO Calculate A Capital Loss

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Three Methods OF Calculating Capital Gains

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Dwellings Transferred After Marriage OR Relationship Breakdown

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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What IS A Dwelling

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Main Residence

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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN

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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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IS THE Dwelling Your Main Residence

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Indexation OR CGT Discount

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IF YOU Receive Both Money AND AN Asset

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Time OF THE CGT Event

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Carrying ON A Business Incurring Deductible NON Business Expenditure

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Small Business Entities

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General Information About Prepaid Expenses

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Section D Declaration AND Signature

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Worksheet 5 Working OUT Your Adjustments

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Glossary

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Worksheet 3 Working OUT Your Partnerships Distribution

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More Information

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General Deductions AND Research AND Development

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Deductible NON Business Expenditure

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Publications AND Rulings

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CGT AND THE Tofa Rules

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Does Capital Gains TAX Apply TO YOU

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Marriage OR Relationship Breakdown

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Investments IN Shares AND Units

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Trust Distributions

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Which Entities ARE Affected

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CGT AND Depreciating Assets

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Foreign Residents Temporary Residents AND Changing Residency

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What IS A Capital Gains TAX Asset

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Trustee Choice TO BE Assessed ON Capital Gains

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Consequences OF THE Rollover

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Joint Tenants

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Earnout Arrangements

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Deceased Estates

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Capital Gains TAX Assets Transferred BY A Company OR Trust

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Subsequent Participant IN AN Fmis AND Forestry Interest Held ON Capital Account

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Indexation OR CGT Discount

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IF YOU Receive Both Money AND AN Asset

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IF YOU Receive AN Asset