Regulator resource library

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Guidelines FOR Using THE LOW Value Pool Worksheet

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J Unfranked Dividend Amount

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LOW Value Pools

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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What IS A Depreciating Asset

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More Information

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Worksheet 2 LOW Value Pool

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THE Cost OF A Depreciating Asset

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Definitions

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Capital Expenditure Deductible Under THE UCA

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Introduction

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Part F TAX Losses Reconciliation Statement

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Part E Controlled Foreign Company CFC Losses

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Part B Ownership AND Business Continuity Test Company AND Listed Widely Held Trust Only

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Items 5 TO 6 AND THE Taxpayer Declaration

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More Information

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Section F Miscellaneous

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Part E Controlled Foreign Company CFC Losses

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Entity Details

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Part D Life Insurance Companies

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Part A Losses Carried Forward TO THE 201920 Income Year Excludes Film Losses

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Part F TAX Losses Reconciliation Statement

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Basic Structure

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Fraud AND Misrepresentation

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2019 FBT Return Calculation Details Taxable Employers

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Correcting A Mistake ON Your FBT Return

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Worked Examples NOT FOR Profit Employers Completing Your FBT Return

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Fringe Benefit Categories

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Whats NEW IN FBT

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V NET Capital Losses Carried Forward TO Later Income Years

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HOW TO Lodge Your Application

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Completing Your Application

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HOW DO I Complete This Form

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Guidelines FOR Using THE Depreciating Assets Worksheet

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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset

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LOW Value Pools

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Depreciating Assets AND Taxation OF Financial Arrangements Tofa

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Common Rate Pools

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Deductions FOR THE Cost OF Depreciating Assets

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What IS A Depreciating Asset

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Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less

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THE Uniform Capital Allowance System

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Introduction

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Part C Clawback RD Recoupment TAX

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Before YOU Complete THE Research AND Development TAX Incentive Schedule

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Part E RD TAX Offset Calculation

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More Information

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Chapter 5 Proving Your Assessment

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Part 2 Taxation OF Branch Profits

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Choices

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Post FIF Abolition Surpluses

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CFC Attribution Account Surpluses

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HOW Self Assessment Affects YOU

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Abbreviations AND Glossary

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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Summary Sheet 1 Attributed Income

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Instructions TO Complete THE Strata Title Body Corporate Return 2025

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HOW TO GET THE Strata Title Body Corporate Form 2025

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HOW TO GET THE Business AND Professional Items Schedule 2025

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Appendix 1 Dividends

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Instructions TO Complete THE BPI Schedule 2025

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Total Salary AND Wage Expenses P15

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Business Income AND Expenses P8

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Income P8

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About THE BPI Instructions

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Appendix 5 Capital Works Deductions

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Appendix 7 Deductions Applicable TO Partners

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Appendix 8 Depreciation Deductions FOR Small Business Entities

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Appendix 16 Small Business Bonus Deductions

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Other Information

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Definitions

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Guide TO Reportable TAX Positions 2018

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Unused Long Service Leave

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WHY THE Employee IS Leaving

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Payments When NO TAX File Number TFN IS Quoted

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THE Post Digital AND Visual Effects PDV TAX Offset

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THE Australian Screen Production Incentive

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CO Ownership OF Rental Property

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Rental Expenses

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Expenses FOR Which YOU CAN Claim AN Immediate Deductions

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Types OF Rental Expenses

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Expenses Deductible Over A Number OF Income Years

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Residential Rental Property Assets

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Which Deductions CAN YOU Claim

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More Information

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Definitions

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Goods AND Services TAX GST

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Negative Gearing

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HOW TO Complete THE Schedule

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Basic Structure

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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2015 NAT 2679

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Section F Miscellaneous

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Section G Taxpayers Declaration

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Section E Losses

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Section C Deductions

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11 Deductions

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L Other Deductions

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I Investment Expenses

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C Salary AND Wages

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Section B Income

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W Gross Income

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R5 PRE 1 July 1988 Funding Credits

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T Assessable Income DUE TO Changed TAX Status OF Fund

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R1 Assessable Employer Contributions

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P Trust Distributions Franking Credit

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G DID YOU Have A Capital Gains TAX CGT Event During THE Year

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D NET Foreign Income

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B Gross Rent AND Other Leasing AND Hiring Income

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F Transfers From Foreign Funds

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C Gross Interest

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Abbreviations

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WHO CAN Claim

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Lessee OF A Building

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Construction Expenditure Area

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Deductible USE

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Balancing Deduction ON Destruction

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NO Deduction Until Construction IS Complete

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Requirement FOR Deductibility

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Publications TAX Determinations AND Rulings

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Lodgment

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Completing AND Lodging THE TAX Return

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Penalties AND Interest Charges

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Introduction

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General Information

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Record Keeping Requirements

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Record Keeping FOR Overseas Transactions AND Interests

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18 Other Transactions

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15 Transfer OF Liabilities TO Life Insurance Company OR Pooled Superannuation Trust

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19 Forestry Managed Investment Schemes

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International Related Party Dealings AND Transfer Pricing

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Overseas Interests

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F NET Assets Available TO PAY Benefits

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B Attributed Foreign Income Section 404 Country

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TAX Agents Declaration

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Losses Schedule

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Section D Income TAX Calculation Statement

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Calculating Your T5 TAX Payable AND S Amount DUE OR Refundable

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Priority OF USE OF THE TAX Offsets

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T5 TAX Payable

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H5 Credit FOR TFN Amounts Withheld From Payments From Closely Held Trusts

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S Amount DUE OR Refundable

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E1 Complying Funds Refundable Franking Credits TAX Offset

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C2 Rebates AND TAX Offsets

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E Refundable TAX Offsets

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H Eligible Credits

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K Payg Instalments Raised

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TAX ON Taxable Income

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E2 NO TFN TAX Offset

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T2 Subtotal

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C NON Refundable NON Carry Forward TAX Offsets

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Section A Fund Information

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1 TAX File Number TFN

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7 Electronic Funds Transfer

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3 Australian Business Number ABN

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8 Status OF Fund OR Trust

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More Information

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Completing THE Losses Schedule

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Part E Controlled Foreign Company CFC Losses

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Entity Details

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Appendixes

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Appendix 1 Capital Works Expenditure

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Appendix 3 Definitions

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Whats NEW IN 201819

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Section C Deductions AND NON Deductible Expenses Item 12

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Section H Assets AND Liabilities

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Section E Losses Item 14

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M Gross Trust Distributions

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R1 R2 R3 R6 R Assessable Contributions

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E Australian Franking Credits From A NEW Zealand Company

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T Assessable Income DUE TO Changed TAX Status OF Fund

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S Other Income

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11 Income

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Y Exempt Current Pension Income

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I1 AND I2 Investment Expenses

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L1 AND L2 Other Amounts

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N Y O AND Z Deduction AND NON Deductible Expense Totals

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A1 AND A2 Interest Expenses Within Australia

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T5 TAX Payable

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A T1 J AND B Calculation OF Gross TAX

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C1 C2 C NON Refundable NON Carry Forward TAX Offsets

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15F Limited Recourse Borrowing Arrangements

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16 Liabilities

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K NON Residential Real Property

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Working OUT Decline IN Value

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Appendixes

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Appendix 3 Definitions

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Appendix 1 Capital Works Expenditure

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Instructions TO Complete Your Annual Return

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Section B Income Item 11

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Section C Deductions AND NON Deductible Expenses Item 12

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Section J Other Information

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H1 H2 H3 H5 H6 H8 AND H Eligible Credit Questions

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W Gross Income

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S Other Income

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F Transfers From Foreign Funds

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T Assessable Income DUE TO Changed TAX Status OF Fund

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J K L Dividends AND Franking Credits

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X Forestry Managed Investment Scheme Income

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B Gross Rent AND Other Leasing AND Hiring Income