Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Item 7
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Section B OF Schedule 25A 2009
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Item 2
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Item 5
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Item 11
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Items 14 TO 19
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Item 10
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Item 13
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Item 15
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Item 19
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Other Information
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Category A AND B Positions Relating TO Losses
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Category A TAX Uncertainty IN Your TAX Return
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Introduction
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Section B Category A AND B Reportable TAX Positions
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Chapter 3 Exemptions
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Exemption FOR AN Interest IN A Foreign General Insurance Company
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Exemption FOR Attributable Taxpayers
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Exemption FOR AN Interest IN A FIF That IS Trading Stock
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Exemption FOR AN Interest OF A50000 OR Less
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Exemption FOR AN Interest IN A Premium Trust Fund BY AN Underwriting Member OF Lloyds
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Exemption FOR AN Interest IN A Foreign Bank
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Exemption FOR Employer Sponsored Foreign Superannuation
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Abbreviations
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HOW Self Assessment Affects YOU
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Chapter 7 Avoiding Double Taxation Calculation Method
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Attribution Accounts
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NON Resident Trusts Exempt From Interest Charges
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Taxpayers Exempt From THE FIF Measures
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Australian Resident Beneficiaries OF A NON Resident Trust Estate Under A Legal Disability
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Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply
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Appendix 3 Approved International Sectoral Classification Systems
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Appendix 2 Business Activities That ARE NOT Eligible Activities
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Methods OF Taxation Applicable TO Flps
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Chapter 4 Methods OF FIF Taxation
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Chapter 2 KEY Concepts OF THE FIF Measures
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What IS AN Interest IN A FIF
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Bare Trustee OR Nominee Arrangements
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Worksheets
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Chapter 8 Record Keeping
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Record Keeping FOR Each Method OF Taxation
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What ARE THE FIF Record Keeping Provisions FOR
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What Records Must YOU Keep FOR Fifs AND Flps
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Choices
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What ARE THE CGT Consequences OF Exchanging MY PRE CGT MSF Member Shares
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More Information
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About CGT Concessions
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Applying THE Discount AND Concessions
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Complying Superannuation Funds AND THE Concessions
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Depreciating Assets
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Choosing THE Small Business Concessions
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Fixed Trust Distributions AND THE 50 Active Asset Reduction
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Small Business Rollover
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Basic Conditions
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About Capital Gains TAX
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Basic Conditions FOR THE Small Business CGT Concessions
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Small Business Retirement Exemption
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Active Asset Test
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Small Business Entity
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Working OUT Whether YOU ARE A Small Business Entity
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Significant Individual Test
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Connected With Indirect Control OF AN Entity
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NO Distributions Made
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Assets NOT Included
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ARE Spouses AND Children Affiliates
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Small Business 15 Year Exemption
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Consequences OF Applying THE Exemption
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Foreign Income TAX Paid BY A Controlled Foreign Company
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Special Circumstances
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Calculate Your Fito OR Offset Limit
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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2014 NAT 2679
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Basis OF Standard Distribution Statement
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Standard Distribution Statement
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HOW TO Complete THE Schedule
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Question 12
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Question 15
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Question 14
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Question 18
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Question 6
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Rental Expenses
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Whats NEW IN THE Rental Properties Guide
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Residential Rental Property Assets
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Guidance Notes
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Income Questions 13 24 Supplementary TAX Return 2025
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TAX Offset Questions T3 T9 Supplementary TAX Return 2025
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Question 23
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Question 28
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Trust Worksheets
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Basic Structure
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Sections F AND G Member AND Supplementary Member Information
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After YOU Have Applied
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Completing THE TAX Return Page 1 Partnership TAX Return
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Full Name OF Partner TO Whom Notices Should BE Sent
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TAX File Number TFN
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Interposed Entity Election Status
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Worksheets
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Appendix 7 Deductions Applicable TO Partners
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Appendix 4 Commercial Debt Forgiveness
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Remainder OF Partnership TAX Return
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Declarations
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Business AND Professional Items
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38 Opening Stock
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43 Total Salary AND Wage Expenses
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39 Purchases AND Other Costs
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49 National Rental Affordability Scheme TAX Offset
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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure
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Introduction
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Requirements
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Hobby OR Business
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Foreign Exchange Gains AND Losses
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Purchase OR Sale OF A Business During THE Income Year
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More Information
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Deductions
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Income Excluding Foreign Income
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34 ALL Current Liabilities
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Lodgment
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Overseas Transactions
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Step 5 Determine Whether THE Capital Gain IS From A Depreciating Asset
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H1 Credit FOR Interest ON Early Payments Amount OF Interest
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E1 Complying Funds Franking Credits TAX Offset
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K Payg Instalments Raised
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H Eligible Credits
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Instructions FOR Completing THE TAX Return
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Schedules
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Appendixes
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Appendix 5 Capital Works Deductions
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Appendix 2 Royalties
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Appendix 3 Thin Capitalisation
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Appendix 6 Uniform Capital Allowances
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Worksheets
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HOW TO Lodge AND PAY
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Statement OF Distribution Item 53
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Income Excluding Foreign Income Items 5 TO 15
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Part B Completing THE Capital Gains Section OF Your TAX Return
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Step 2 Exemptions AND Rollovers
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Foreign Resident Capital Gains Withholding Payments
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Step 7 Applying NET Capital Losses From Earlier Years
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Publications AND Rulings
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Appendix 4 Definitions
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More Information
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Part A About Capital Gains TAX
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HOW TO Work OUT Your Capital Gain OR Capital Loss
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CGT AND THE Tofa Rules
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Trust Distributions
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THE Other Method
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IF YOU Receive Both Money AND AN Asset
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Demutualisation OF Private Health Insurers
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Exercising Rights OR Options TO Acquire Shares OR Units
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Bonus Units
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Shares IN A Company IN Liquidation OR Administration
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Amalgamation OF Title
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Inheriting A Dwelling From Someone WHO Inherited IT Themselves
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Other Structures Associated With THE Dwelling
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Rules TO Keep IN Mind
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Land Adjacent TO THE Dwelling
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Other CGT Events Affecting Real Estate
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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Managed Investment Trusts
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CGT Assets Transferred BY A Company OR Trust
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Conditions FOR THE Marriage OR Relationship Breakdown Rollover
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Choosing THE Indexation Method OR THE Discount Method
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Calculating AND Claiming Your Foreign Income TAX Offset
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When A Foreign Income TAX Offset Applies
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Part B Completing THE Capital Gains Section OF Your TAX Return
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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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More Information
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Step 4 HOW TO Complete THE CGT Schedule
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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 2021 TAX Returns
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Whats NEW
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Investments IN Shares AND Units
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CGT AND THE Tofa Rules
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Marriage OR Relationship Breakdown
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Deceased Estates
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IF YOU Receive AN Asset
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Identifying Shares OR Units Sold
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Demutualisation OF Friendly Societies
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Demutualisation OF Private Health Insurers
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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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Superannuation Interests
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Attribution Managed Investment Trusts
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Capital Gains Made BY A Trust
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THE Other Method
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Capital Gain OR Capital Loss ON Death IS Disregarded
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Other CGT Events Affecting Real Estate
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN
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Land Adjacent TO THE Dwelling
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Moving Into A Dwelling
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Main Residence
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Death During Construction
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CGT AND Depreciating Assets
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CGT AND Foreign Exchange Gains AND Losses
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What IS A CGT Asset
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Where TO NOW
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Acquiring CGT Assets
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General Information
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Schedules