Regulator resource library

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U1 U2 U3 AND U NON Arms Length Income

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16 Liabilities

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15E IN House Assets

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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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D1 AND D2 Capital Works Expenditure

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Income Excluding Foreign Income Items 6 TO 9

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8 Partnerships AND Trusts

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10 Forestry Managed Investment Scheme Income

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12 Dividends

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Taxation OF Financial Arrangements Items 31 AND 32

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Business AND Professional Items Items 37 TO 53

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Declarations

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Choosing THE Indexation OR Discount Method

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HOW TO Calculate A Capital Loss

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Appendix 2 Consumer Price Index CPI

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Appendix 5 Abbreviations

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Appendix 3 Flowcharts

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Step 2 Exemptions AND Rollovers

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Step 7 Applying NET Capital Losses From Earlier Years

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Step 5 Capital Losses

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Step 10 Working OUT Your NET Capital Gain

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Step 9 Applying THE Small Business CGT Concessions

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Record Keeping FOR Overseas Transactions AND Interests

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Publications

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Review Rights

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When Rulings ARE Binding

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J Management AND Administration Expenses

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M TAX Losses Deducted

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N Total Deductions

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G Death Benefit Increase

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O Taxable Income OR Loss

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D Capital Works Deductions

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Tofa Losses From Financial Arrangements Other Than Interest AND Foreign Losses

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U Forestry Managed Investment Scheme Deduction

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June 2016

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February 2016

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March 2016

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October 2015

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Examples

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Payg Withholding Publications

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Working OUT THE Withholding Amount

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END OF Year Reporting

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Industry VS Occupation

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ELS Software

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F7 Credit Refundable National Rental Affordability Scheme TAX Offset

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I Total Amount DUE OR Refundable

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F3 Credit Abntfn NOT Quoted NON Individual

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F6 Credit Interest ON NO TFN TAX Offset

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G Payg Instalments Raised

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F Eligible Credits

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About This Schedule

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Back Payment Reporting

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Withholding Amounts Examples

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Payg Payment Summary Withholding Where ABN NOT Quoted

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Part D

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Super Death Benefits

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Supporting Information

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About This Schedule

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February 2017

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June 2017

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Payg Withholding Publications

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TAX Tables FOR 2021 22

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Super Death Benefits

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Part A

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Part B

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Part D

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TAX File Number TFN Declarations

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Supporting Information

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Payg Withholding Publications

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When TO Work OUT THE Study AND Training Support Loans Component

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

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P Trust Distributions Franking Credit

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December 2019

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September 2019

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October 2019

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X Forestry Managed Investment Scheme Income

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H Gross Payments Where ABN NOT Quoted

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T Assessable Income DUE TO Changed TAX Status OF Fund

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Distributions From Trusts

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V Total Assessable Income

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L Dividend Franking Credit

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TAX Rates 2025 26

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TAX Rates 20012002 TO 201011

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General Examples

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Sample Data

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Employee Declarations

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Review Rights

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Publications

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Calculating Withholding FOR Daily OR Casual Payments

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Examples OF Calculating THE Withholding Amounts

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E2 NO TFN TAX Offset

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E1 Complying Funds Franking Credits TAX Offset

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Medicare Level Adjustment Scale 2 Sample Data

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Allowances Leave AND Other Payments

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Coefficients TO USE IN Formulas FOR Withholding From Weekly Payments

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C Attributed Foreign Income Unlisted Country

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B Attributed Foreign Income Section 404 Country

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Foreign Source Income

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Overseas Interests

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International Related Party Dealings AND Transfer Pricing

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Part 2 Does THE CFC Satisfy THE Active Income Test

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J Tofa Transitional Balancing Adjustment

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Part 3 CAN WE ASK YOU TO GET Information From Overseas

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Part 1 Record Keeping FOR CFC Attributable Taxpayers

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Part 2 Taxation OF Branch Profits

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About This Schedule

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TAX File Number TFN Declarations

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Division 293 TAX

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Financial Year Ending 30 June 1995

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Financial Year Ending 30 June 1994

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Financial Year Ending 30 June 1993

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Financial Year Ending 30 June 1990

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Financial Year Ending 30 June 1997

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Financial Year Ending 30 June 1988

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Financial Year Ending 30 June 1989

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D Capital Works Deductions

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O Taxable Income OR Loss

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I Investment Expenses

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Finding THE Study AND Training Support Loans Weekly Component

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February 2019

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August 2018

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December 2018

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October 2018

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Payg Withholding Publications

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TAX File Number Declarations

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Years From 2018 TO 2021

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Years From 2013 TO 2017

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Part D

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H3 Credit FOR TAX Withheld Where ABN OR TFN NOT Quoted NON Individual

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J TAX ON NO TFN Quoted Contributions

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Where TO NOW

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What IS A CGT Asset

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Choices

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CGT AND Depreciating Assets

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DID YOU Make A Capital Gain

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30 Personal Services Income

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Appendix 4 Commercial Debt Forgiveness

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Appendix 2 Royalties

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Appendix 14 Small Business Entities

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9 Rent

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15 Total OF Items 5 TO 14

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Small Business Entity

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CGT Concession Stakeholder

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Significant Individual Test

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Extensions OF Time

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THE Order IN Which TO Apply THE Discount AND Concessions

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Applying Capital Losses

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Depreciating Assets

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CGT Discount MAY BE Available TO Some Entities

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Consequences OF Applying THE Reduction

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CGT Retirement Exemption Limit

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Deemed Dividends

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Basic Conditions

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Consequences OF Choosing THE Rollover

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Part 2 Resident OF Timor Leste

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Part 3 Resident OF Another Country

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Worksheet 5 Cash Surrender Value Method FOR Flps

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Worksheet 4 Deemed Rate OF Return Method FOR Flps

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Credits ON Distribution From Corporate Fifs

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Bare Trustee OR Nominee Arrangements

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Interests IN A FIF OR FLP Subject TO THE FIF Measures

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Previous Year Losses

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Exemptions From THE FIF Measures

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What Records Must YOU Keep FOR Fifs AND Flps

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Cash Surrender Value Method

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Methods OF Taxation Applicable TO Flps

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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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Amounts Taxed AT Comparable Rates

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Part Year Resident

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Step 2 Working OUT THE Opening Value BOX A

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Working OUT THE Amount TO Include IN Assessable Income

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Step 3 Working OUT THE FIF Amount BOX C

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Market Value Method

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Step 2 Working OUT THE Amount TO Include IN Assessable Income

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France

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Zimbabwe

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Denmark

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Sweden

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Brazil

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Luxembourg

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Korea Republic OF

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Poland

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Japan

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Slovakia

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Hungary

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Italy

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Australia

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Indonesia

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Uruguay

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India

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Chile

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SRI Lanka

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Yugoslavia Federal Republic OF

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Hong Kong

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Singapore

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United States

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Israel