Regulator resource library

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14 Other Australian Income

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11 Gross Interest

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13 Superannuation Lump Sums AND Employment Termination Payments

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6 TAX Withheld

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9 Rent

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10 Forestry Managed Investment Scheme Income

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11 Gross Interest

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12 Dividends

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Appendix 4 Commercial Debt Forgiveness

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23 Other Assessable Foreign Source Income

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18 Other Deductions

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19 Total OF Items 16 TO 18

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Part C Components OF A Distribution

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Part A Summary OF Items ON THE TAX Return FOR Individuals Supplementary Section 2010

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Designated Concession Income

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Attachment B

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Change OF Residence OF A CFC From AN Unlisted Country TO Australia

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

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

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Summary Sheet 1 Attributed Income

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Part 5 Record Keeping FOR FIF Attributable Taxpayers

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

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Part 1 ARE YOU Subject TO THE CFC Measures

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Part 2 Does THE CFC Satisfy THE Active Income Test

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Part 2 Passing THE Active Income Test

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Part 5 Record Keeping FOR FIF Attributable Taxpayers

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

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Summary Sheet 1 Attributed Income

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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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Appendix 4 Taxation Treatment OF Pooled Development Funds AND Investors

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Capital Account Election

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IS ANY TAX Payable BY THE Trustee

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Overseas Transactionsthin Capitalisation

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Statement OF Attribution FOR NON Withholding Mits

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Withholding Obligations

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Step 4 HOW TO Complete THE CGT Schedule

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

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Marriage OR Relationship Breakdown

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HOW TO Work OUT Your Capital Gain OR Capital Loss

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THE Indexation Method

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THE Discount Method

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Three Methods OF Calculating Capital Gains

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

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Exceptions

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What Records DO YOU Need TO Keep

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Asset Registers

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Investments IN Shares AND Units

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Bonus Units

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Dividend Reinvestment Plans

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HOW Capital Gains TAX Affects Shares AND Units

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Exercising Rights OR Options TO Acquire Shares OR Units

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Takeovers AND Mergers

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Rights OR Options TO Acquire Shares OR Units

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Investments IN Foreign Hybrids

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Demutualisation OF Friendly Societies

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Employee Share Schemes

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IF YOU Receive Both Money AND AN Asset

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Modifications TO THE Cost Base AND Reduced Cost Base

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What IS A Capital Gains TAX Event

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CGT AND Foreign Exchange Gains AND Losses

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What IS THE Cost Base

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Foreign Residents Temporary Residents AND Changing Residency

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CGT AND Depreciating Assets

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Check That YOU Have

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ALL Private AFS That Were Formerly A PPF

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ALL Private Ancillary Funds

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ALL Funds

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Partnership TWO

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Part B Foreign TAX Credit Information

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Appendix 1 Capital Works Deductions

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Section D Income TAX Calculation Statement

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Section E Losses

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Section G Declarations

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Deductions

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P9 Business Loss Activity Details

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Income

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Rental Property Schedule

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NON Individual Payg Payment Summary Schedule

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International Dealings Schedule IDS

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Trustee Liabilities

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Statement OF Attribution FOR NON Withholding Mits

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Division 6C Amounts

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Additional Information

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Statement OF Attribution FOR NON Withholding Mits

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Overseas Transactionsthin Capitalisation

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Additional Information

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Division 6C Amounts

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Trustee Liabilities

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Capital Gains TAX CGT Schedule

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36 Proprietors Funds

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45 Payments TO Associated Persons

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41 Closing Stock

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51 Section 40 880 Deduction

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50 Deduction FOR Project Pool

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63 Medicare Levy Reduction OR Exemption

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62 National Rental Affordability Scheme TAX Offset

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61 Entrepreneurs TAX Offset

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55 Royalty Expenses Overseas

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60 Small Business Entity Depreciating Assets

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40 Purchases AND Other Costs

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46 Intangible Depreciating Assets First Deducted

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39 Opening Stock

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Type OF Trust

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Name OF Trust

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Full Name OF THE Trustee TO WHO Notices Should BE Sent

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Family Trust Election Status AND Interposed Entity Election Status

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28 Landcare AND Water Facility TAX Offset

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23 Other Assessable Foreign Source Income

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26 Total NET Income OR Loss

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24 Total OF Items 20 TO 23

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25 TAX Losses Deducted

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11 Gross Interest

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12 Dividends

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6 TAX Withheld

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7 Credit FOR Interest ON Early Payments Amount OF Interest

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International Dealings Schedule

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Appendix 2 Royalties

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Appendix 5 Capital Works Deductions AND Other TAX Offsets

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Appendix 11 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OF AGE

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Appendix 9 Instructions TO Trustees OF Deceased Estates

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Capital Works Begun After 26 February 1992

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Establishing THE Deduction Base

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Capital Works

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Deductible USE

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15 Taxation OF Financial Arrangements Tofa

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1 TAX File Number TFN

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2 Name OF Superannuation Fund OR Trust

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4 Current Postal Address

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Distributions From Trusts

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Self Managed Superannuation Funds

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Penalties AND Interest Charges

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Foreign Exchange Forex Gains AND Losses

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Switching Regulators OR Changing Trustees

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General Value Shifting Regime

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Objection TO Self Assessment

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Trans Tasman Imputation

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Private Rulings BY THE Commissioner OF Taxation

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12 Income TAX Calculation Statement

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18 Other Transactions

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TAX Agents Declaration

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Trustees Directors OR Public Officers Declaration

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Self Managed Superannuation Funds

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Lodging THE TAX Return Schedules AND Other Documents

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Lodgment DUE Date

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3 Australian Business Number ABN

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6 Trustee Details

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9 WAS THE Fund Wound UP During THE Income Year

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1 TAX File Number TFN

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Losses Schedule

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Switching Regulators OR Changing Trustees

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Objection TO Assessment

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Declarations

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Overseas Transactions Thin Capitalisation

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Additional Information

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IS ANY TAX Payable BY THE Trustee

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Payments From Related Entities

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Withholding Obligations

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Debt Like Trust Instruments Subdivision 276 J

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Appendix Amit TAX Return

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Exempt Income

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Worksheet 2 Working OUT THE Tainted Income Ratio FOR A Controlled Foreign Company CFC

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

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Summary Sheet 3 Active Income Test

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Summary Sheet 4 Transferor Trust AND Related Measures

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Part 2 Does THE CFC Satisfy THE Active Income Test

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Attachment A

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Foreign Income TAX Offsets

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Choices

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Part 5 Record Keeping FOR FIF Attributable Taxpayers

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Part 4 What Records OF Elections Must YOU Keep

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Part 3 CAN WE ASK YOU TO GET Information From Overseas

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20 NET Australian Income OR Loss

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17 Forestry Managed Investment Scheme Deduction

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18 Other Deductions

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Hobby OR Business

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Interposed Entity Elections AND Family Trust Elections

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Penalties AND Interest Charges

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Purchase OR Sale OF A Business During THE Income Year

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CGT AND THE Tofa Rules

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When Will THE Tofa Rules Affect AN Entitys TAX Return

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IS THE Dwelling Your Main Residence

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What IS A Dwelling

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Having A Different Home From Your Spouse OR Dependent Child

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Deceased Estates

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Choosing THE Indexation Method OR THE Discount Method

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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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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative

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Step 2 Calculating Your Current Year Capital Gain OR Capital Loss FOR Each CGT Asset OR CGT Event

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Step 6 Applying NET Capital Losses From Earlier Years

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Step 1 Types OF CGT Assets AND CGT Events

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Appendix 4 Definitions

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Appendix 3 Flowcharts

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Part 2 Passing THE Active Income Test

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Part 2 Does THE CFC Satisfy THE Active Income Test

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Part 1 ARE YOU Subject TO THE CFC Measures

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

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Worksheet 4 Working OUT THE Attributable Income OF A CFC