Regulator resource library

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Industry Benchmarks

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Definitions AND Calculations

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Definitions

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THE Cost OF Taxation Compliance Tables

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Superannuation Funds

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Fringe Benefits TAX

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Partnerships

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Partnership Statistics

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Snapshot

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Industry Benchmarks

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Individuals Statistics

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Frequently Asked Questions

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Charities Tables

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GST FBT Excise AND Other Taxes

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THE Cost OF Taxation Compliance

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THE Superannuation System

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PAY AS YOU GO Withholding AND Instalments

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Definitions

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Superannuation Funds

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Excise AND Fuel Schemes

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Partnerships

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Individuals Sample File

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Cost OF Taxation Compliance

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Summary Tables

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TAX Return Forms AND Other Relevant Publications

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Trusts

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Excise AND Fuel Schemes

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Industry Benchmarks

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Companies

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Individuals

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PAY AS YOU GO

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Cost OF TAX Compliance

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Snapshot

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Super Funds

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Excise AND Fuel Scheme Statistics

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Partnership Statistics

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Super Fund Statistics

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PAY AS YOU GO Statistics

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GST AND Other TAX Statistics

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Charity Statistics

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Capital Gains TAX Statistics

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Individuals Detailed Tables

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Payg Withholding Payment Summaries

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Wine Equalisation TAX

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Unclaimed Credits

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Fuel TAX Credits

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Information Technology Services

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Building AND Construction Services

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Tpar Contractor Details TO Report

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DUE Dates BY Month

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March

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DUE Dates BY Topic

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Goods AND Services TAX

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HOW TO Amend OR Cancel A Serr Report

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Exemptions AND Deferrals From Lodgment

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Transactions Exempt From Reporting Under THE Serr

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What IS THE Serr

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News AND Updates

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DUE Date FOR THE Aiir

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Common Reporting Standard CRS User Guide FOR THE Small Reporter Tool

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About This Guide

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Correcting Reports

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Information FOR TAX Professionals

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Adjusting GST

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Adjusting Fuel TAX Claims

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Changing Your Business Structure Records

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Contractor AND Supplier Records

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Employment AND Payroll Records

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Record Keeping Help FOR Small Businesses

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Digital Record Keeping

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Setting UP Your Business Invoices

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Authorisations TO ACT

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NEW Employees

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Employee PRE Fill Information

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HOW TO Report Employment AND TAX Information Through STP Phase 2

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STP Phase 2 Reporting Quick Reference Guide

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Definition OF Terms

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Expansion OF STP Phase 2

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When AN Employee Transfers OR Leaves

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Finalising Your STP Data

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Income Types

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Allowances

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Exempt Foreign Employment Income

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Reporting Back Payments

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Disaggregation OF Gross

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Changing Your Payroll Solution OR Employees Payroll IDS

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Withholding Payer Number Holders Reporting Through STP

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Volunteers AND Contractors AND FBT

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Overview FBT Concessions FOR NOT FOR Profits

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Contributions TO Approved Worker Entitlement Funds

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FBT ON Cars Other Vehicles Parking AND Tolls

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Loan AND Debt Waiver Fringe Benefits

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FBT ON Plug IN Hybrid Electric Vehicles

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Road AND Bridge Tolls AND FBT

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Cars AND FBT

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Taxable Value OF Private USE OF Eligible Vehicles

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Common Entertainment Scenarios FOR Business

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When IS Food Drink AND Recreation Considered Entertainment

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Board Fringe Benefits

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Residual Fringe Benefits

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Property Fringe Benefits

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Record Keeping FOR FBT

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Fringe Benefits TAX Alternative Record Keeping

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FBT Administration IN Government Organisations

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Identify AND Assess FBT Risks

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Review THE Effectiveness OF FBT Administration

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Nominating State OR Territory Bodies AS FBT Employers

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Effect OF Nominating A Body AS AN FBT Employer

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Equipment Tools AND Other Assets

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Ability TO Delegate OR Subcontract

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Industry Examples

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Information Technology

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Changing A Withholding Cycle

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Paying AND Reporting Payg Withholding Amounts FOR Small AND Medium Withholders

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Removing TAX Deductibility OF NON Compliant Payments

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NON Compliance TAX

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Withholding From Investment Income

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Payments TO Employees

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Variations

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Withholding From Leave Payments FOR Continuing Employees

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Repayment OF Overpaid Amounts

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Withholding FOR Allowances

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Travel Allowances

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Documents Quoting Supplier S ABN

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Checking AN ABN

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Payments YOU DON T Withhold From

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Record Keeping Requirements

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What THE Reverse Charge Means

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Examples OF Reverse Charge

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HOW TO Make A TB Statement

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WHO THE Rules Apply TO

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Repeal OF Division 6B

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Overview

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Eligibility Requirements

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OUR Compliance Approach

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Overview OF Amits

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Unders AND Overs FOR Amits

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20 Tracing Rule IN Division 6C

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Withholding FOR Amits

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Withholding FOR Mits

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Calculating Specific Entitlement

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When Specific Entitlement Cant BE Established

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IF NO Beneficiary IS Specifically Entitled

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Determining THE Effective Life OF AN Asset

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Peer TO Peer CAR Sharing

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Peer TO Peer Caravan AND Recreational Vehicle Sharing

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Lead Time

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Fencing AND Fodder Storage Assets

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Calculating THE Decline IN Value OF Horticultural Plants

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Water Facilities

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Taxation OF Australian Carbon Credit Units FOR Primary Producers

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Beekeepers Calculating THE Value OF Trading Stock

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Home Based Business AND CGT Implications

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Actual Costs Method

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Cents PER Kilometre Method

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Taxi Industry Assistance Payments AND Passenger Levies

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Steps YOU CAN Take TO Review Your Service Arrangement

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Comparable AND Indicative Service Fees FOR Certain Service Arrangements

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What IS A Service Arrangement

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Introduction

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Case Studies

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Summary

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Brazil

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NEW Zealand

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Ethiopia

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Azerbaijan

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Indonesia

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Vietnam

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Kenya

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Lebanon AND Malaysia

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France

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Afghanistan Singapore South Africa Thailand UK

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Peru

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Minimum Package

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Services

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Using Standard Business Reporting

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Account AND Payments IN Online Services FOR Business

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Reported Transactions IN ATO Online

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Accessing Files Sent BY ATO

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Individuals Detailed Tables

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Fringe Benefits TAX Tables

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Partnerships AND Trusts Tables

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Individuals Tables

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Capital Gains TAX Tables

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Individuals Detailed Tables

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TAX AND Small Business

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OUR Three Tier Model

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TAX IS NOT Simply 30 Percent OF Profit

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Tables TAX Compliance OF Australian Corporations

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About TAX AND Corporate Australia

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Publicly Available Data TO Help Understand TAX Compliance

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Demographics OF Large Corporate Groups

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TAX Super YOU

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Other International Agreements

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International Visitors Program

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Foreign Employment Income

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Self Help Services

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Media Enquiries

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Order Publications

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Transparency