Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Contact Details AND Supporting Information
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Instructions TO Complete THE Losses Schedule 2025
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Declarations
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Part B Ownership AND Business Continuity Test
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Part D Life Insurance Companies
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Entity Details
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About Capital Gains TAX
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Conditions FOR Revoking AN Interposed Entity Election
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Foreign Resident Capital Gains Withholding Payments
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Whats NEW
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Part C Instructions FOR Companies Trusts AND Funds Entities
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Steps YOU Need TO Take
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Appendix 4 Definitions
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Appendix 5 Abbreviations
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Real Estate AND Main Residence
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Investments IN Shares AND Units
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Does Capital Gains TAX Apply TO YOU
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Loss Destruction OR Compulsory Acquisition OF AN Asset
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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Moving From ONE Main Residence TO Another
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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN
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Subdivision OF Land
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What IS AN Ownership Interest
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Sale OF A Rental Property
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Shares IN A Company IN Liquidation OR Administration
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Bonus Units
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Demutualisation OF Life Insurance AND General Insurance Companies
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Stapled Securities
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Share BUY Backs
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Bonus Shares
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CGT AND Depreciating Assets
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What ARE Capital Proceeds
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What IS THE Cost Base
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Attribution Managed Investment Trusts
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Capital Gain OR Capital Loss ON Death IS Disregarded
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Unapplied NET Capital Losses
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Real Estate That WAS A Main Residence
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Conditions FOR THE Marriage OR Relationship Breakdown Rollover
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CGT Assets Transferred BY A Company OR Trust
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THE Other Method
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IF YOU Receive Both Money AND AN Asset
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IF YOU Receive AN Asset
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Section H Trustees
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Section J Declarations
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Section F Distributions Made
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Section E Former Ppfs Distributing Under THE Transitional Distribution Rules
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Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company CFC
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Part 1 ARE YOU Subject TO THE CFC Measures
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Part 2 Taxation OF Branch Profits
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Part 1 Taxation OF Foreign Dividends
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More Information
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Part 4 What Records OF Elections Must YOU Keep
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Part 2 Passing THE Active Income Test
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HOW Self Assessment Affects YOU
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Appendix 3 Summaries AND Worksheets
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Summary Sheet 4 Transferor Trust AND Related Measures
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Worksheet 4 Working OUT THE Attributable Income OF A CFC
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Summary Sheet 1 Attributed Income
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TAX Averaging
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What ARE THE Capital Gains TAX Consequences FOR ME
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Background
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HOW DO I Treat THE Dividend
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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure
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General Information About Prepaid Expenses
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Investments IN TAX Shelter Arrangements
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About This Guide
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Lodge AND PAY Prrt
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Section A Entity Information
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Whats NEW FOR Smsfs
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HOW TO GET THE Smsf Annual Return 2024
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Section A Smsf Information Items 1 TO 10
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Section C Deductions AND NON Deductible Expenses Item 12
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Section E Losses Item 14
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Section K Declarations
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Instructions TO Complete THE Strata Title Body Corporate Return 2024
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D1 Work Related CAR Expenses 2025
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D6 LOW Value Pool Deduction 2025
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D8 Dividend Deductions 2025
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D5 Other Work Related Expenses 2025
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D3 Work Clothing Laundry AND DRY Cleaning Expenses 2025
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D10 Cost OF Managing TAX Affairs 2025
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D2 Work Related Travel Expenses 2025
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D9 Gifts OR Donations 2025
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Losses Question L1 Individual TAX Return 2025
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Taxable Income OR Loss 2025
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TAX Offset Questions T1 T2 Individual TAX Return 2025
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T2 Australian Superannuation Income Stream 2025
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T1 Seniors AND Pensioners TAX Offset 2025
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Private Health Insurance Policy Details 2025
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Adjustment Questions A1 A4 Individual TAX Return 2025
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A4 Working Holiday Maker NET Income 2025
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A2 Part Year TAX Free Threshold 2025
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A1 Under 18 2025
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Income Tests 2025
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IT1 Total Reportable Fringe Benefits Amounts 2025
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IT4 Target Foreign Income 2025
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IT6 NET Rental Property Loss 2025
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Amounts YOU DON T PAY TAX ON 2025
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10 Gross Interest 2025
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2 Allowances Earnings Tips Directors Fees ETC 2025
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Total Income OR Loss 2025
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Completing THE Individual TAX Return 2025
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WHO IS A Primary Producer
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Small Business Entity Concessions FOR Primary Producers
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Abnormal Receipts
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Australian Carbon Credit Units
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Appendixes FOR THE Company TAX Return
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General Administration FOR Companies
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Appendix 2 Foreign Countries AND Other Jurisdictional Codes
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Appendix 5 Commercial Debt Forgiveness
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Appendix 3 Capital Works Deductions
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Appendix 7 Taxation Treatment OF Pooled Development Funds AND Investors
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Appendix 9 General Information
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Appendix 8 Personal Services Income
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Items 1 TO 5
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Company Information
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Calculation Statement
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Declarations
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3 Status OF Company
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13 Losses Information
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9 Capital Allowances
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11 Consolidation Deductions
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6 Expenses
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Calculation Statement Labels T5 AND G
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Calculation Statement Label H Eligible Credits
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19 Retirement Savings Accounts Providers Only
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25 Reportable TAX Position
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22 Early Stage Venture Capital Limited Partnership TAX Offset
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20 Foreign Income TAX Offset
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18 Pooled Development Funds
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23 Early Stage Investor TAX Offset
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Worksheet 2 Other Reconciliation Items
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Whats NEW FOR Companies
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WHO CAN Claim THE RD TAX Incentive
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Instructions TO Complete THE Research AND Development TAX Incentive Schedule 2024
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Part C RD Expenditure TO Associates
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Taxpayers Declaration AND Lodgment
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Part B Cancellation OF Transfer OF Losses
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Part C Ownership Test AND Business Continuity Test
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About THE Consolidated Groups Losses Schedule
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Conditions FOR Varying A Family Trust Election
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Instructions Family Trust Election Revocation OR Variation 2024
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Conditions FOR Revoking A Family Trust Election
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HOW TO Make A Family Trust Election
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Contact Details
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Whats NEW FOR THE Franking Account TAX Return
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Instructions TO Complete THE Franking Account TAX Return 2024
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About THE Franking Account TAX Return
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Section C Significant Variation IN Benchmark Franking Percentage
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Whats NEW FOR Funds
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HOW TO GET THE Fund Income TAX Return 2024
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Section D Income TAX Calculation Statement
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Section E Losses
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Section C Deductions
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Trust Information
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Income Excluding Foreign Income Items 6 TO 9
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Instructions FOR Trust Items 33 TO 61 AND THE Declaration
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Instructions FOR Trust TAX Return Items 16 TO 32
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KEY Financial Information Items 33 TO 36
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Statement OF Distribution Item 58
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TAX Offsets Items 53 TO 55
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Deductions Items 16 TO 20
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Overseas Transactions Item 29
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Losses Information Item 27
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Foreign Income Items 22 TO 24
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Clothing Expenses
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HOW Self Assessment Affects YOU
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Appendix 13 Small Business Entity Concessions
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Appendixes 1 TO 10
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Appendix 7 Personal Services Income PSI
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Appendix 9 Instructions TO Trustees FOR Beneficiary Under 18 Years OLD
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Basis OF AN Amma Statement OR SDS
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Guidance Notes
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Appendix 13 Small Business Entities
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Appendix 8 Instructions TO Trustees OF Deceased Estates
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Appendix 12 Trust Assessment Codes
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Appendix 4 Commercial Debt Forgiveness
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Appendix 3 Thin Capitalisation
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25 TAX Losses Deducted
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27 Losses Information
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Lodgment
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Completing THE TAX Return Page 1 Trust TAX Return
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Type OF Trust
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Australian Business Number ABN
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Name OF Trust
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Electronic Funds Transfer EFT
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Business AND Professional Items
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37 Business Address OF Main Business
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40 Closing Stock
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48 Capital Allowances
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45 Fringe Benefit Employee Contributions
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44 Payments TO Associated Persons
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43 Total Salary AND Wage Expenses
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20 NET Australian Income OR Loss
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17 Forestry Managed Investment Scheme Deduction
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Appendix 4 Commercial Debt Forgiveness
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Appendix 10 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates
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Appendix 12 Closely Held Trust Reporting
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Appendix 6 Uniform Capital Allowances
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Income Excluding Foreign Income