Regulator resource library

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HOW Capital Gains TAX Affects Shares AND Units

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Takeovers AND Mergers

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Exercising Rights OR Options TO Acquire Shares OR Units

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Demutualisation OF Friendly Societies

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Shares IN A Company IN Liquidation OR Administration

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NON Assessable Payments From A Trust

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What Records DO YOU Need TO Keep

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IT IS Never TOO Late

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Choosing THE Indexation OR Discount Method

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Moving Into A Dwelling

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Destruction OF Dwelling AND Sale OF Land

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Inheriting A Dwelling From Someone WHO Inherited IT Themselves

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Land Adjacent TO THE Dwelling

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Amalgamation OF Title

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Investors IN Managed Funds

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Part C Instructions FOR Companies Trusts AND Funds Entities

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

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Part B Completing THE Capital Gains Section OF Your TAX Return

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Step 6 Applying Current Year Capital Losses

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Step 7 Applying NET Capital Losses From Earlier Years

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Earnout Arrangements

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Joint Tenants

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Capital Gain OR Capital Loss ON Death IS Disregarded

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What ARE Capital Proceeds

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Exemptions AND Rollovers

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What IS Capital Gains TAX AND What Rate OF TAX DO YOU PAY

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What IS A Capital Gains TAX Event

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Choices

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Compensation

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Appendix 1 Foreign Income Regulations

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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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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Part 2 Passing THE Active Income Test

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Part 3 CAN WE ASK YOU TO GET Information From Overseas

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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Asset Registers

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More Information

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Consequences OF THE Rollover

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Working OUT Decline IN Value

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Effective Life OF A Depreciating Asset

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HOW CGT Affects Fmis Interests OF Subsequent Participants

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

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Tofa AND Capital Proceeds AND Cost Base Rules

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FOR Beneficiaries OF Trusts Subject TO THE NEW LAW

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Introduction

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More Information

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Section E Submitting Your Public CBC Report

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Page 3 OF THE Schedule

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Page 2 OF THE Schedule

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Page 4 OF THE Schedule

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Section C Category C Reportable TAX Positions

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Definitions IN THE RTP Schedule

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Section 1 Your AGL Shares

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THE Merger Transaction TWO Separate Schemes OF Arrangement

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CAR Expenses

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Other Expenses

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Self Education Expenses

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Part B Cancellation OF Transfer OF Losses

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Part D Life Insurance Companies

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About These Instructions

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Part E Controlled Foreign Company Losses

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Introduction

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More Information

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Privacy

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Lodgment Assessment AND Payment

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Section B Income Item 11

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X Forestry Managed Investment Scheme Income

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J K L Dividends AND Franking Credits

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F Transfers From Foreign Funds

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15C Overseas Direct Investments

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T Other Overseas Assets

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P Overseas Shares

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R Overseas Residential Real Property

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H Listed Shares

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K NON Residential Real Property

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F Debt Securities

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G Loans

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B Unlisted Trusts

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Opening Account Balance

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Member Detail Questions Name TFN Date OF Birth

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R2 Income Stream Payment

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T Contributions From NON Complying Funds AND Previously NON Complying Funds

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F Spouse AND Child Contributions

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D CGT Small Business 15 Year Exemption Amount

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N Total Contributions

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Definitions

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Section A Fund Information Items 1 TO 10

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Section I Taxation OF Financial Arrangements Item 17

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G Section 102aam Interest Charge

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K Payg Instalments Raised

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E1 E2 E3 AND E Refundable TAX Offsets Questions

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T3 Subtotal 2

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What ARE THE FIF Record Keeping Provisions FOR

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Exemption FOR AN Interest IN A Foreign Company Principally Engaged IN Several Activities

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Mixed Activity Company

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Exemption FOR AN Interest IN A Foreign Life Insurance Company

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Exemption FOR Interests IN Certain Fifs Resident IN THE United States

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Exemption FOR AN Interest IN A FIF That IS Trading Stock

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Exemption FOR Active Business

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Exemption FOR AN Interest OF A50000 OR Less

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Exemption FOR Temporary Residents

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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Life Insurance Company

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Taxable Professional Income

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WHO IS Subject TO Income Averaging

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Basic Structure

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Standard Distribution Statement

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Purpose

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Guidance Notes

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More Information

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Appendix 3 Summaries AND Worksheets

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Part 2 Interest Charge FOR Beneficiaries OF NON Resident Trust Estates

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Chapter 5 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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More Information ON Consolidation

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Choices

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Part 3 CAN THE TAX Office ASK YOU TO GET Information From Overseas

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Part 2 Passing THE Active Income Test

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Appendix 1 Foreign Income Regulations

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Attachment A

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Listed Countries

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Attachment B

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HOW Self Assessment Affects YOU

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Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company CFC

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Chapter 6 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

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Part 3 Working OUT Attributable Income AND THE Amount TO Include IN Your Assessable Income

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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits

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More Information

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Appendix 2 Accruals TAX ON Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Abbreviations AND Glossary

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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 2 Working OUT Your Share OF THE Attributable Income OF A CFC

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Part 2 Passing THE Active Income Test

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Public Hospitals NON Profit Hospitals AND Public Ambulance Services

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B Cars Using THE Operating Cost Method

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P Meal Entertainment

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G Employees Receiving Living Away From Home Allowance Show Totals Including Exempt Components

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E Expense Payments

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Completing Your 2017 FBT Return ALL Employers

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Public Benevolent Institutions AND Health Promotion Charities

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Deductions FOR THE Decline IN Value OF Depreciating Assets AND Certain Other Capital Expenditure

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Primary Production Losses

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Eligibility

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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 5 Capital Works Deductions AND Infrastructure TAX Offsets

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Appendix 4 Commercial Debt Forgiveness

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Appendix 8 Instructions TO Trustees OF Deceased Estates

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Penalties AND Interest Charges

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Appointment OF Public Officer

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Purchase OR Sale OF A Business During THE Income Year

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Residency Status

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HOW Self Assessment Affects YOU

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Source OF Income

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Completing Your Australian TAX Return

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30 Personal Services Income

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18 Other Deductions

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19 Total OF Items 16 TO 18

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14 Other Australian Income

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9 Rent

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7 Credit FOR Interest ON Early Payments Amount OF Interest

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13 Superannuation Lump Sums AND Employment Termination Payments

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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 4 HOW TO Complete THE CGT Schedule

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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2014 TAX Returns

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Does Capital Gains TAX Apply TO YOU

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Keeping Records

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Marriage OR Relationship Breakdown

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CGT AND THE Tofa Rules

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Trust Distributions

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Investments IN Shares AND Units

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Appendix 2 Consumer Price Index CPI

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Step 5 Capital Losses

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Step 9 Applying THE Small Business CGT Concessions

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Step 2 Exemptions AND Rollovers

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Step 1 Types OF CGT Assets AND CGT Events

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Step 8 Applying THE CGT Discount

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Abbreviations

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Introduction

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Taxpayers Declaration

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Income

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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2012

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Question 38

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HOW Self Assessment Affects YOU

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Residency Status

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Source OF Income

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More Information

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Section D Thin Capitalisation

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Section E Financial Services Entities

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Section K Declarations

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E1 AND E2 Decline IN Value OF Depreciating Assets

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B1 AND B2 Interest Expenses Overseas

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Introduction

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Definitions Used IN RTP Schedule

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HOW TO Complete THE RTP Schedule

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Section C Category C Reportable TAX Positions

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Appendices

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Appendix 5 Worked Example