Regulator resource library

ato

Effect ON TAX Payable

ato

HOW Dividends ARE Taxed

ato

Franking Credits Attached TO A Partnership OR Trust Distribution

ato

Section F Other Information

ato

More Information

ato

Appendix 2 Responsibilities OF Trustees

ato

Penalties AND Interest Charges

ato

Appendix 3 Rates OF TAX

ato

Section B Income

ato

Schedules

ato

Section E Losses

ato

Lodgment

ato

17 Overseas Transaction OR Interest AND Foreign Source Income

ato

Calculating Your T5 TAX Payable AND S Amount DUE OR Refundable

ato

Purchase OR Sale OF A Business During THE Income Year

ato

Penalties AND Interest Charges

ato

Private Ruling BY THE Commissioner OF Taxation

ato

Trusts

ato

1 Income Segregated Exempt Assets

ato

4 Taxable Income OR Loss

ato

14 Other Australian Income

ato

12 Dividends

ato

Appendix 4 Commercial Debt Forgiveness

ato

Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD

ato

Appendix 12 Trust Assessment Codes

ato

Appendix 8 Instructions TO Trustees OF Deceased Estates

ato

Appendix 7 Personal Services Income PSI

ato

23 Other Assessable Foreign Source Income

ato

Working OUT Decline IN Value

ato

Uniform Capital Allowances

ato

Instructions

ato

Section B Provider Details

ato

Section E Member Contribution Amounts

ato

Section F Member Account Balance

ato

I Owned Shares When I Received THE Capital Return ON 21 July 2011

ato

I Sold MY Shares Before Receiving THE Capital Return ON 21 July 2011

ato

Appendixes

ato

Appendix 3 Flowcharts

ato

Appendix 2 Consumer Price Index CPI

ato

Part B Completing THE Capital Gains Section OF Your TAX Return

ato

Step 5 Applying Current Year Capital Losses

ato

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

ato

Step 10 Capital Losses Carried Forward TO Later Income Years

ato

Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return

ato

Publications

ato

Trust Distributions

ato

Investments IN Shares AND Units

ato

HOW TO Work OUT Your Capital Gain OR Capital Loss

ato

Time OF THE CGT Event

ato

IF YOU Receive Both Money AND AN Asset

ato

What IS THE Cost Base

ato

CGT AND Depreciating Assets

ato

Choices

ato

Foreign Residents Temporary Residents AND Changing Residency

ato

Exemptions AND Rollovers

ato

Tofa AND Capital Proceeds AND Cost Base Rules

ato

When Will THE Tofa Rules Affect AN Entitys TAX Return

ato

HOW Capital Gains TAX Affects Shares AND Units

ato

NON Assessable Payments

ato

Investments IN Foreign Hybrids

ato

Bonus Shares

ato

Employee Share Schemes

ato

Takeovers AND Mergers

ato

Rights OR Options TO Acquire Shares OR Units

ato

Moving From ONE Main Residence TO Another

ato

Home Used TO Produce Income AND Then YOU Stop Living IN IT

ato

IS THE Dwelling Your Main Residence

ato

Having A Different Home From Your Spouse OR Dependent Child

ato

Sale OF A Rental Property

ato

Other Structures Associated With THE Dwelling

ato

Subdivision OF Land

ato

Inherited Main Residence

ato

IT IS Never TOO Late

ato

Exceptions

ato

Asset Registers

ato

THE Discount Method

ato

Choosing THE Indexation OR Discount Method

ato

Capital Gains TAX Assets Transferred BY A Company OR Trust

ato

Choosing During THE Transitional Period

ato

Investors IN Managed Funds NOT Subject TO THE NEW Trust Provisions

ato

FOR Beneficiaries OF Trusts Subject TO THE NEW LAW

ato

More Information

ato

Part C Distributions From Managed Funds

ato

C2 NON Assessable Payments From A Managed Fund

ato

A2 Worldwide Obligations

ato

Definitions

ato

General Value Shifting Regime

ato

Whats NEW IN FBT

ato

Item 23 Fringe Benefit Categories

ato

FBT Rates AND Thresholds

ato

Residential Rental Property Assets

ato

Definitions

ato

Residential Rental Property Items

ato

Item 6B

ato

Item 2F Loans Interest Free

ato

Item 2E Loans Interest Bearing

ato

Items 14 TO 18

ato

Item 4

ato

Item 8

ato

Item 9

ato

Item 2A Tangible Property

ato

Item 4A

ato

Item 3B

ato

Taxpayers Declaration

ato

Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio

ato

Summary Sheet 3 Active Income Test

ato

Summary Sheet 4 Transferor Trust AND Related Measures

ato

Summary Sheet 1 Attributed Income

ato

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

ato

Part 2 TAX AND Interest Charges Under Section 99B FOR Beneficiaries OF NON Resident Trust Estates

ato

Attachment B

ato

Part 1 ARE YOU Subject TO THE CFC Measures

ato

Post FIF Abolition Surpluses

ato

CFC Attribution Account Surpluses

ato

Part 4 What Records OF Elections Must YOU Keep

ato

HOW TO Work OUT Your Aggregated Turnover

ato

AM I A Small Business Entity

ato

Part F RD TAX Offset Eligible Australian Owned Expenditure Only

ato

Parts DE Australian Owned Foreign Owned RD Incremental TAX Concession

ato

Abbreviations

ato

HOW TO Complete THE Schedule

ato

Part B Adjustments TO Aggregate RD Amount OF Company

ato

Part A Calculation OF RD Deduction

ato

Item 2 Salary Expenditure

ato

Item 4 Contract Other

ato

Item 16 Claims Including Concession

ato

Item 10 Post 29 JAN 2001 Balancing Losses

ato

Item 12 Core Technology Deductible Amount

ato

Item 1 Contracted Expenditure RRA

ato

Item 17 Total Claim

ato

NO Distributions Made

ato

Connected With Indirect Control OF AN Entity

ato

Meeting THE Basic Conditions FOR THE Concessions

ato

About CGT Concessions

ato

Attachment A Countries AND Other Jurisdictions That Have A TAX Treaty With Australia

ato

Record Keeping

ato

Question 18

ato

Question 12

ato

Question 10

ato

Section F Miscellaneous

ato

Section B Financial Arrangements

ato

Section D Thin Capitalisation

ato

Question 23

ato

Question 29

ato

Question 22

ato

Definitions

ato

More Information

ato

Appendix 3 Abbreviations

ato

Appendix 1 Location Names AND Codes

ato

Part 2 Interest Charge FOR Beneficiaries OF NON Resident Trust Estates

ato

Section 3 What Amount DO YOU Have TO Include IN Your Assessable Income

ato

Attachment A

ato

Designated Concession Income

ato

Listed Countries

ato

Part 2 Taxation OF Branch Profits

ato

Part 1 Taxation OF Foreign Dividends

ato

Section 2 What IF A CFC Receives A Dividend From Another CFC

ato

Chapter 5 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

ato

Elections

ato

Part 2 Passing THE Active Income Test

ato

Part 1 Record Keeping FOR Attributable Taxpayers

ato

Chapter 1 Attribution OF THE Current Year Profits OF A Controlled Foreign Company

ato

Part 1 ARE YOU Subject TO THE CFC Measures

ato

Section 5 DO YOU Have TO Work OUT THE Attributable Income OF A CFC

ato

NOT FOR Profit Employers Completing Your 2024 FBT Return

ato

Item 23 Fringe Benefit Categories

ato

Guidance Notes

ato

Purpose

ato

Part B Foreign TAX Credit Information

ato

Appendix 3 Approved International Sectoral Classification Systems

ato

Chapter 9 Consolidation Consolidated Income TAX Treatment FOR Groups OF Entities

ato

Choices

ato

Reduction OF FIF Income FOR FIF Interests Acquired Under AN Employee Share Scheme

ato

Attribution Accounts

ato

Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply

ato

NON Resident Trusts Exempt From Interest Charges

ato

Attribution OF NON Resident Trust Income Under THE FIF Measures

ato

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

ato

Calculation Method

ato

Calculation Method Using THE CFC Rules

ato

Worksheet 4 Deemed Rate OF Return Method FOR Flps

ato

Worksheet 2 Deemed Rate OF Return Method FOR Fifs

ato

Work Related Deductions

ato

Other Expenses

ato

Travel Expenses

ato

Removal AND Relocation

ato

Film Producer Indicted FOR Multi Decade TAX Conspiracy

ato

Work Related Deductions Factory Workers 2014

ato

Audio AND Video Grabs Director ID

ato

ATO Launches Free Online Learning Support FOR Small Businesses

ato

Commissioners Address AT THE Smsf Association National Conference

ato

Prrt Exploration Expenditure Transfer Notification

ato

Three People Jailed IN NSW Over 5 8 Million Dollars Ndis Fraud

ato

Trust TAX Return 2025 Instructions

ato

2021 22 Taxation Statistics Released

ato

Commissioners Address TO THE TAX Institutes TAX Summit 2024

ato

Escalating Refund Fraud Ends IN Jail Time FOR SA MAN

ato

Losses Schedule 2020

ato

ATO File Footage AND Stock Vision

ato

Interest ON Early Payments AND Overpayments OF TAX 2016