Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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13 Superannuation Lump Sums AND Employment Termination Payments
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14 Other Australian Income
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7 Credit FOR Interest ON Early Payments Amount OF Interest
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Hobby OR Business
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Interposed Entity Elections AND Family Trust Elections
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Worksheets
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Schedules
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Capital Gains TAX CGT Schedule
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NON Individual Payg Payment Summary Schedule
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KEY Financial Information
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Whats NEW
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Worksheets
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General Information
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Schedules
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Trust Information
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TAX Offsets Items 52 TO 54
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TAX Losses Deducted Item 25
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Foreign Income Items 22 TO 24
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Income Excluding Foreign Income Items 5 TO 15
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Statement OF Distribution Item 57
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Medicare Levy Reduction OR Exemption Item 55
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Declarations
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Appendix 4 Commercial Debt Forgiveness
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Appendix 1 Dividends
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Appendix 11 Closely Held Trust Reporting
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Appendix 2 Royalties
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Appendix 9 Trustee Instructions FOR Beneficiaries Under 18 Years OLD Other Than Deceased Estates
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Appendix 10 Rates OF TAX Payable BY Trustees ON Behalf OF Beneficiaries Under 18 Years OLD
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Appendix 3 Thin Capitalisation
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15 Total OF Items 5 TO 14
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6 TAX Withheld
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8 Partnerships AND Trusts
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30 Personal Services Income
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Appendix 1 Approved Stock Exchanges
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Market Value Method
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Worksheets
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Meaning OF A Foreign Life Assurance Policy
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Cash Surrender Value Method
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FIF Attributed TAX Accounts
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THE Foreign TAX Credit System Company Fifs
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HOW Self Assessment Affects YOU
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Chapter 1 Introduction
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Foreign Investment Funds Guide 2006
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Abbreviations
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DO YOU Need TO USE This Guide
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign Bank
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Exemption FOR AN Interest IN A Foreign General Insurance Company
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Exemption FOR Active Business
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Exemption FOR A Balanced Investment Portfolio IN Fifs
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Exemption FOR AN Interest IN A Foreign Holding Company OF A Foreign General Insurance Company
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Exemption FOR AN Interest OF A50000 OR Less
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Exemption FOR AN Interest IN A Foreign Bank
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Chapter 8 Record Keeping
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Prosecution Provisions
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Exemptions From THE FIF Measures
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WHO Must Keep Records
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What ARE THE FIF Record Keeping Provisions FOR
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NON Resident Trusts Exempt From Interest Charges
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Australian Resident Beneficiaries OF A NON Resident Trust Estate Under A Legal Disability
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Attribution OF NON Resident Trust Income Where THE FIF Measures DO NOT Apply
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THE Post Digital AND Visual Effects PDV TAX Offset
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Whats NEW
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17 Forestry Managed Investment Scheme Deduction
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19 Total OF Items 16 TO 18
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Abbreviations
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30 Personal Services Income
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Statement OF Distribution
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37 Business Address OF Main Business
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38 Opening Stock
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39 Purchases AND Other Costs
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48 Small Business Entity Simplified Depreciation
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Appendixes
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Appendix 14 Small Business Entities
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Appendix 6 Uniform Capital Allowances
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6 TAX Withheld
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10 Forestry Managed Investment Scheme Income
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11 Gross Interest
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8 Partnerships AND Trusts
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14 Other Australian Income
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General Information
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Purchase OR Sale OF A Business During THE Income Year
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Hobby OR Business
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Foreign Exchange Gains AND Losses
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Partnerships
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33 Total Assets
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Foreign Income
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More Information
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23 Other Assessable Foreign Source Income
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19 Total OF Items 16 TO 18
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Declarations
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2 Status OF Business
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Step 7 Applying NET Capital Losses From Earlier Years
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Step 4 Total Current Year Capital Gains
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Miscellaneous
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10 Small Business Entity Simplified Depreciation
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Company Information
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25 Reportable TAX Position
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6 Expenses
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22 Early Stage Venture Capital Limited Partnership
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3 Status OF Company
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T Total Profit OR Loss
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15 Licensed Clubs Only
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21 Research AND Development TAX Incentive
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19 Retirement Savings Accounts Rsas Providers Only
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Lodgment
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13 Losses Information
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12 National Rental Affordability Scheme
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6 Income
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Calculation Statement
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7 Reconciliation TO Taxable Income OR Loss
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Descriptions AND Examples OF Rental Property Items
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Abbreviations
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Completing Your Application
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HOW TO Lodge Your Application
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Definitions
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Claiming Your Refund OF Franking Credits
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Record Keeping
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Correcting A Mistake
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Rebatable Employers
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Public Benevolent Institutions AND Health Promotion Charities
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N CAR Parking
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F Housing Units OF Accommodation Provided
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B Cars Using THE Operating Cost Method
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E Expense Payments
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P Meal Entertainment
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D Debt Waiver
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Part B Working OUT THE Cfcs Gross Tainted Turnover
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Part A About Capital Gains TAX
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Marriage OR Relationship Breakdown
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Conditions FOR THE Marriage OR Relationship Breakdown Rollover
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Consequences OF THE Rollover
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Amalgamation OF Title
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What IS AN Ownership Interest
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Main Residence
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Death During Construction
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Rules TO Keep IN Mind
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Home Used TO Produce Income AND Then YOU Stop Living IN IT
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IS THE Dwelling Your Main Residence
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Constructing Renovating OR Repairing A Dwelling ON Land YOU Already OWN
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Major Capital Improvements TO A Dwelling Acquired Before 20 September 1985
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NON Assessable Payments From A Trust
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IF YOU Receive AN Asset
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IF YOU Receive Both Money AND AN Asset
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Foreign Residents Temporary Residents AND Changing Residency
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What ARE Capital Proceeds
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Compensation
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Exemptions AND Rollovers
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Identifying Shares OR Units Sold
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Bonus Units
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Demutualisation OF Life Insurance AND General Insurance Companies
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Demergers
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Employee Share Schemes
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Takeovers AND Mergers
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Shares IN A Company IN Liquidation OR Administration
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Demutualisation OF Private Health Insurers
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Choosing THE Indexation OR Discount Method
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Introduction
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Appendix 5 Abbreviations
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Part C Instructions FOR Companies Trusts AND Funds Entities
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Steps YOU Need TO Take
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Whats NEW
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Step 7 Applying NET Capital Losses From Earlier Years
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Step 1 Types OF CGT Assets AND CGT Events
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Step 2 Exemptions AND Rollovers
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Step 5 Capital Losses
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Step 8 Applying THE CGT Discount
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Example
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What Happens IF YOU NO Longer Hold OR USE A Depreciating Asset
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Record Keeping
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Definitions
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Uniform Capital Allowances
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LOW Value Pools
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Cost OF A Depreciating Asset
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Depreciating Assets AND Taxation OF Financial Arrangements Tofa
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Appendices
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Item 5 Column A
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Item 8
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Item 2
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Item 10
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Item 12
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Item 13
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Appendix 1 Location Names AND Codes
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Part C Clawback RD Recoupment TAX
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Item 8 RD Assets Balancing Adjustment Losses
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Item 9 Cooperative Research Centre CRC Contributions
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Definitions
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Lodgment
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D14 Forestry Managed Investment Scheme Deduction 2025
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Item 4 Refundable TAX Offset
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18 Capital Gains 2025
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19 Foreign Entities 2025
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Total Supplement Income OR Loss 2025
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22 Life Insurance Companies AND Friendly Societies Bonuses 2025
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T4 Zone OR Overseas Forces 2025
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T7 Early Stage Venture Capital Limited Partnership 2025
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T5 Invalid AND Invalid Carer 2025
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More Information
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Introduction
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Abbreviations
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Definitions