Regulator resource library

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Summary Sheet 1 Attributed Income

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Section C Reportable TAX Positions

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Other Information

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Farm Management Deposits Scheme

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Valuing Livestock

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

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Chapter 4 Taxation OF Foreign Investment Fund FIF Interests

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After YOU Have Completed THE Form

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Section E Declaration

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Section B Details OF Petroleum Project

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HOW TO Complete Your Application Form

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Part C Clawback RD Recoupment TAX

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More Information

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Part A Calculation OF Notional RD Deduction

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What ARE THE Exceptions FOR Trusts

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Appendixes

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Abbreviations

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Lodgment

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Worksheets

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Remainder OF Trust TAX Return

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Declarations

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Deductions

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Income Excluding Foreign Income

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Appendixes

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Part B Completing THE Capital Gains Section OF Your TAX Return

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Basis OF Standard Distribution Statement

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HOW TO GET THE Strata Title Body Corporate Return 2020

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Instructions TO Complete THE Strata Title Body Corporate Return 2020

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Definitions

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Section B Financial Arrangements

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Section H Taxpayers Declaration

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Basis OF Standard Distribution Statement

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Basic Structure

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Section B Estimated Market Value OF THE Funds NET Assets AT THE END OF THE Previous Financial Year

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Section J Declarations

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Section I Information Relating TO Entitlement TO Endorsement

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Section F Distributions Made

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Section A Fund Information

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Public Benevolent Institutions AND Health Promotion Charities

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M Other Benefits Residual

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N CAR Parking

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A Cars Using THE Statutory Formula

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Declarations Items 24 AND 25

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Section F Other Information

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Section D Income TAX Calculation Statement

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Section G Declarations

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Offshore Banking Units

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Foreignnon Residents

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THE Foreign TAX Must BE Foreign Income TAX

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Record Keeping

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YOU Must Keep THE Evidence

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WE MAY ASK YOU TO GET Information From Overseas

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Appendix 9 Personal Services Income

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Appendix 4 Taxation Treatment OF Pooled Development Funds AND Investors

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Appendix 3 Thin Capitalisation

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Appendix 2 Capital Works Deductions

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Appendix 9 Personal Services Income

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Section H Assets AND Liabilities

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Section C Deductions AND NON Deductible Expenses Item 12

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Section I Taxation OF Financial Arrangements Item 17

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Section E Losses Item 14

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R2 Assessable Personal Contributions

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L Dividend Franking Credit

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F Transfers From Foreign Funds

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Y Exempt Current Pension Income

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B Gross Rent AND Other Leasing AND Hiring Income

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W Gross Income

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R6 Transfer OF Liability TO Life Insurance Company OR PST

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T Assessable Income DUE TO Changed TAX Status OF Fund

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R Assessable Contributions

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N Trust Distributions Unfranked Amount

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Capital Gains TAX Record Keeping

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When Rulings ARE Binding

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E Deduction FOR Decline IN Value OF Depreciating Assets

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TAX Offset FOR Film Production IN Australia

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Losses

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Publications

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Private Ancillary Fund Endorsed Notification OF Change TO Rules

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TAX Return FOR Individuals 2020 Supplementary Section

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Product Ruling Terms OF USE

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About Foreign Resident Withholding

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About This Application

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Instructions FOR Your Frwv Application

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Contact Details AND Supporting Information

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About THE Consolidated Groups Losses Schedule

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HOW TO GET THE Consolidated Groups Losses Schedule 2025

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Part A TAX Losses AND NET Capital Losses Consolidated

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Part E Controlled Foreign Company Losses

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Part F TAX Losses Reconciliation FOR Consolidated Groups

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Prrt Deductible Expenditure Schedule Instructions

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Refund OF Franking Credits NFP Endorsed Entities 2017 Instructions

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Deductions FOR Prepaid Expenses 2016

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Taxpayers Carrying ON A Business Incurring Deductible Business Expenditure

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General Information About Prepaid Expenses

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About This Guide

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HOW Self Assessment Affects YOU

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Appendix 3 Summaries AND Worksheets

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Foreign Income TAX Offsets

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

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Part 2 Does THE CFC Satisfy THE Active Income Test

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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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Summary Sheet 1 Attributed Income

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Worksheet 1 Working OUT Your Control AND Attribution Percentages

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Part 1 ARE YOU Subject TO THE Transferor Trust Measures

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Parliamentary Representative Nomination

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Calculating AND Claiming Your Foreign Income TAX Offset

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Transitional Rules FOR Using Excess Foreign TAX Credits

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Record Keeping

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Designated Infrastructure Project Entities

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Worksheet 4 Working OUT Your Partnership Business Deductions

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Worksheet 1 Working OUT Your Sole AND Joint Income

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Worksheet 2 Working OUT Your Sole AND Joint Deductions

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Work Related Deductions Hospitality Industry Employees 2015

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Fringe Benefits TAX Return 2016 Completing Your Return

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Correcting A Mistake

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Calculation Rates

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Recent AND Proposed LAW Changes

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P Meal Entertainment

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L Income TAX Exempt Body Entertainment

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F Housing Units OF Accommodation Provided

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D Debt Waiver

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Excise Single Movement Permission Tobacco Seed Plant OR Leaf Application

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Superannuation Covid 19 Early Release OF Super Notice OF RE Contribution OF Amounts

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About These Instructions

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Completing THE Loss Carry Back Change IN Choice Schedule

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Examples

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HOW TO Lodge AND PAY Your Smsf Annual Return

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Instructions TO Complete Your Smsf Annual Return 2025

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Appendix 3 Forestry Managed Investment Schemes

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Capital Gains TAX CAP Election

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Fringe Benefits TAX Return 2007

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Trust TAX Return 2021 Instructions

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Foreign Income Items 22 TO 28

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Business AND Professional Items Items 37 TO 56

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General Information

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More Information

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Lodgment

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Worksheets

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Appendixes

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Schedules

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Overseas Transactions Items 29 TO 30

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Appendix 13 Small Business Entity Concessions

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Appendix 6 Uniform Capital Allowances

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Appendix 5 Capital Works Deductions

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Appendix 8 Instructions TO Trustees OF Deceased Estates

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Foreign Income Return Form Worksheet 2 2008

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Capital Gains TAX Concessions FOR Small Business Guide Advanced 2014

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Active Asset Test

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Passively Held Assets

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Small Business Entity

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Businesses That ARE Winding UP

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Small Business Concessions

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Choosing Small Business Concessions

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Depreciating Assets

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Termination OF Employment NOT Required

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Small Business Rollover

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Consequences OF Choosing THE Rollover

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Consequences OF Choosing THE Exemption

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Superannuation Consequences

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ARE Spouses AND Children Affiliates

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Assets NOT Included

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Company TAX Return 2022

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A NET Capital Gain

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E Australian Franking Credits From A NEW Zealand Company

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V Total Assessable Income

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R2 Assessable Personal Contributions

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T Assessable Income DUE TO Changed TAX Status OF Fund

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R4 Contributions Excluded BY Trustee

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R3 NO TFN Quoted Contributions

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P Trust Distributions Franking Credit

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U NET NON Arms Length Income

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Q Trust Distributions Other Amounts

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R5 PRE 1 July 1988 Funding Credits

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R6 Transfer OF Liability TO Life Insurance Company OR PST

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TAX Losses Record Keeping

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Publications

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Foreign Investment Funds Guide 2005

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Chapter 8 Record Keeping

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Chapter 9 Taxation OF NON Resident Trusts

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Chapter 5 Foreign Life Assurance Policies Flps

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Chapter 2 KEY Concepts OF THE FIF Measures

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Chapter 7 Avoiding Double Taxation Calculation Method

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Chapter 4 Methods OF FIF Taxation

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Chapter 3 Exemptions

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Record Keeping FOR Each Method OF Taxation

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Prosecution Provisions

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Australian Resident Beneficiaries OF A NON Resident Trust Estate Under A Legal Disability

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Notional Accounting Period OF A FIF

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What IS AN Interest IN A FIF

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Bare Trustee OR Nominee Arrangements

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Determining THE Amount OF Foreign Investment Fund Income TO Include IN Your Assessable Income

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Summary OF HOW THE Foreign Investment Funds Legislation Could Affect YOU

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Excess Foreign TAX Credits

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Unapplied Previous FIF Loss

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Determining Market Value

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Exemption FOR AN Interest IN A FIF That IS Trading Stock

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Exemption FOR AN Interest IN A Multi Industry Foreign Company

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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 Active Business