Regulator resource library

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2 Name OF Superannuation Fund OR Trust

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TAX Office Shopfronts

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Feedback

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12 Income TAX Calculation Statement

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General Value Shifting Regime

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Assessment

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Undeducted Construction Expenditure

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Construction Expenditure Area

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Requirement FOR Deductibility

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Capital Works Begun After 26 February 1992

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Lessee OF A Building

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WHO CAN Claim

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Payment Summary Foreign Resident Withholding

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Losses Schedule

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Foreign Source Income

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C Attributed Foreign Income Unlisted Country

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L Number OF Members

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M Date OF Establishment

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A Interest Expenses Within Australia

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J Management AND Administration Expenses

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G Death Benefit Increase

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0 Taxable Income OR Loss

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E Deduction FOR Decline IN Value OF Depreciating Assets

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C2 Credit Rebates AND TAX Offsets

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I Total Amount DUE OR Refundable

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F2 Credit Foreign Resident Withholding

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G Payg Instalments Raised

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F3 Credit Abntfn NOT Quoted NON Individual

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B Gross TAX

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C1 Credit Foreign TAX Credit

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F Transfers From Foreign Funds

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KEY Financial Information

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Trustee Liabilities

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Additional Information

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Statement OF Attribution FOR NON Withholding Mits

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Division 6C Amounts

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Overseas Transactionsthin Capitalisation

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Debt Like Trust Instruments Subdivision 276 J

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IS ANY TAX Payable BY THE Trustee

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Withholding Obligations

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Separate Amit Treatment

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Amit TAX Schedule

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NON Assessable NON Exempt Income Nane Income

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Part 1 Record Keeping FOR Attributable Taxpayers

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Foreign Income TAX Offsets

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Choices

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Part 2 Taxation OF Branch Profits

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Attachment A

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Section D Declaration AND Signature

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Interaction With Voluntary Disclosure Provisions

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When A Transfer Pricing Position IS A Reportable TAX Position

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Part B Capital Gains TAX Information

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Businesses AND Organisations

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Business Bulletins Newsroom

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Starting Registering OR Closing A Business

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Corporate TAX Measures AND Assurance

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Trusts Trustees AND Beneficiaries

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Depreciation AND Capital Expenses AND Allowances

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Personal Services Income

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Small Business Benchmarks

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Measuring Super Guarantee Compliance

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Paying Electronically Through Superstream

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Einvoicing News AND Resources

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Peppol

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Einvoicing FOR TAX Professionals AND Business Advisers

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Gifts AND Fundraising

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Your Organisation

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Agent Nomination

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Fringe Benefits TAX

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Late Payment Offset Will NO Longer BE Available

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NEW Requirements FOR Child Care Subsidy Providers From 1 April

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When Employers Must Lodge THE SGC Statement

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Lawyers IN OUR Compliance Spotlight

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Spotlight ON Assistant Commissioner Peta Lonergan

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Private Groups Watch OUT FOR Common CFC Errors

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Updates TO Guidance About Ceds

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2024 25 Report OF Foreign Owned Australian Assets Published

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A Succession Plan CAN Help Avoid Unintended TAX Consequences

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Spotlight ON Deputy Commissioner Louise Clarke 2026

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Deputy Commissioner Louise Clarke Discusses Bendel Decision

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Upcoming Consultations Public CBC Reporting Exemptions

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LOW Risk Payments Relating TO Software Arrangements

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NEW Year Fresh Start Keep Your Business Access Secure

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Statements OF Distribution Venture Capital Partnerships

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NEW Framework TO Support People Experiencing Vulnerability

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Updated Information About Global AND Domestic Minimum TAX

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Banking AND Finance Thin Capitalisation Guidance Released

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NEW Division 7A Guidance About S109r

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Final Guidance Effective Life OF Assets

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Consultation Open FOR Guidance ON CGT Event K6

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Thin Capitalisation IN Focus FOR Justified Trust Reviews

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Next 5000 Tips FOR A Successful Lodgment

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Upcoming Inclusion OF Super Funds AND Civs IN RTP Schedule

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Spotlight ON Deputy Commissioner HOA Wood

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TOP 500 Private Groups Know Your Issues AND Risks

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Stay Ahead With THE Latest IN TAX AND Super News

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SIX Simple Steps TO Safeguard Your Office During Your Break

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Super Funds Paying Personal Financial Advice Fees

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Enhancing GST Assurance FOR THE TOP 100 AND TOP 1000

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Attention ALL Trustees TOP 5 Eofy Checklist

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Early Investors TAX Offset NEW Guidance Released

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Consultation Open Transfer Pricing Issues Updated Guidance

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Draft Practical Compliance Guideline PCG 2025 D2 Published

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Next 5000 Avoid Common CGT Errors

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Significant Global Entities Held Accountable FOR Late Tpars

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NEW Taxpayer Alert Warns About GST Refund Fraud

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Payday Super Consultation Continues

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Mining AND Petroleum Updated Guidance FOR Consultation

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THE Importance OF THE ATO Engaging With Large Corporates

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Consultation Draft PS LA ON Public CBC Reporting Exemptions

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ATO LED Prosecution Statistics 2023 24

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Getting Ready FOR Public Country BY Country Reporting

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Scam Emails Real Consequences

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Draft TR 2024 D3 AND Schedule 3 OF PCG 2024 D3 Published

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Scaling UP OUR NEW GST Return FOR Large Businesses

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Time TO Check Your Corporate TAX Transparency Data

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Capital Gains TAX FOR Business Assets

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Guide TO Self Assessment FOR Indirect Taxes

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Excise Equivalent Goods Imports

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Offshore Petroleum Laminaria AND Corallina Decommissioning Cost Recovery Levy Instructions

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Offshore Petroleum Levy Best Practice Framework

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Excise ON Fuel AND Petroleum Products

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GST

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OUR Focus Areas FOR Small Business

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Large Business

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Private Equity

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Special Disability Trusts

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TAX Avoidance Taskforce Trusts

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TAX Issues FOR Trusts Tips AND Traps

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Changing A Trust Position With TAX Consequences

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Trust Loss Provisions

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Trust Capital Gains AND Losses

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Trust Taxation Reimbursement Agreement

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Interaction OF TAX Depreciation Incentives

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Capital Works Deductions

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Backing Business Investment Accelerated Depreciation

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Simpler Depreciation FOR Small Business

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Sharing Assets Excluding Accommodation

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Data Matching

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Ride Sourcing

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Loss Carry Back TAX Offset

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Concessions Offsets AND Rebates

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Work OUT Taxable Income

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Crypto Assets AND Business

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Professional Firms

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Income That IS NOT PSI

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Income That IS PSI

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Fuel Schemes

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Seafarer TAX Offset

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Junior Minerals Exploration Incentive

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Concessions

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Venture Capital AND Early Stage Venture Capital Limited Partnerships

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TAX Incentives FOR Innovation

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Types OF Benchmarks

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HOW WE USE Business Performance Benchmarks

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What IT Means TO BE Outside THE Benchmark Range

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Stopping Payg Instalments

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Lodging AND Paying Payg Instalments

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Super FOR Sole Traders AND Partnerships

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Apra Regulated Funds

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Benefits OF Einvoicing

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Einvoicing A Better WAY TO DO Business

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Customer Onboarding Guidance

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Identifying Australian Entities Registered ON THE Peppol Network

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Activity Statements FOR NOT FOR Profits

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Payg Withholding FOR NOT FOR Profits

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What Type OF NFP IS Your Organisation

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TAX Concessions FOR NOT FOR Profits

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Gifts AND Fundraising FOR NON Dgrs

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TAX Deductible Donations

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Fundraising Events

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Receiving TAX Deductible Gifts

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Managing Your NFP Obligations

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IN Detail

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Investments Credits AND Refunds

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State AND Territory Requirements FOR NOT FOR Profits

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Changes TO Your Organisation

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Record Keeping FOR NOT FOR Profits

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NEW TO Payg Instalments

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Webinar HOW TO Lodge THE NFP Self Review Return

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ALL DGR Categories Will BE Administered BY THE ATO

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This Season Notify Donors OF Your DGR Purpose AND Status

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Keep Your NFP Records UP TO Date

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Changes IN Reporting Requirements FOR NOT FOR Profits

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Buddhist Society WA Decision Impact Statement

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A Word From TOM Wheeler October 2025

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Less Than A Month TO Lodge Your NFP Self Review Return

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NFP Simplified Accounting Requirements FOR Consultation

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Engaging A TAX Professional

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What Happens After Lodging Your NFP Self Review Return

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Whats Coming UP FOR Nfps

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Dont Risk Leaving Loose Ends

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IS Your NFP A Charity

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ARE YOU Thinking About Starting AN NFP

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More Time TO Update Your Nfps Governing Documents

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Lodge Your NFP Self Review Review Online

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Does Your NFP Have Employees

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Straight From THE Source July 2025

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Updated WEB Guidance TO Help YOU Lodge Your Return

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Common Oversights When Lodging AN NFP Self Review Return