Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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Paying Volunteers
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Donations BY Volunteers
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Volunteers AND Payg Withholding
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Volunteers AND GST
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Allowances
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Honorariums
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PAY AS YOU GO Withholding FOR NOT FOR Profits
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When NOT FOR Profits ARE Required TO Charge GST
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GST Registration FOR NOT FOR Profits
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Grants AND Sponsorships FOR NOT FOR Profits
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Super Guarantee OPT OUT FOR High Income Earners With Multiple Employers
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Explaining Qualifying Earnings
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Closed Consultation
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Private Groups Stewardship Group KEY Messages 23 November 2023
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Tpsg
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TAX Practitioner Stewardship Group
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Medicare Levy Surcharge Income Thresholds AND Rates 2011 12
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Medicare Levy Surcharge Income Thresholds AND Rates 2013 14
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Receiving Member Rollover Requests
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Medicare Levy Surcharge Income Thresholds AND Rates 2020 21
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Income Thresholds AND Rates FOR THE Private Health Insurance Rebate 2025
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Medicare Levy Surcharge Income Thresholds AND Rates 2018 19
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2017 TAX Returns Schedules Instructions AND Guides
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2018 TAX Returns Schedules Instructions AND Guides
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Implementation OF A Global Minimum TAX AND A Domestic Minimum TAX
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2015 TAX Returns Schedules Instructions AND Guides
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Dynamic PAY AS YOU GO Instalments Making TAX Simpler FOR Businesses
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HOW THE Rules Apply
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WHO THE Rules Apply TO
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Overview
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Tofa AND Payg Instalments
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When THE Rules Apply
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Reporting Tofa Gains AND Losses ON A Gross OR NET Basis
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Election FOR Portfolio Treatment OF Fees Premiums AND Discounts
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Election FOR THE Tofa Rules TO Apply
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Transparency
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Income TAX Profile
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TAX Performance Programs FOR Private Groups
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Engaging Professional TAX Advisers
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Audits
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Penalties AND Interest
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Assessments AND Amendment Periods
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Commercial Deals Client Engagement
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Commercial Deals Service Resources
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Philanthropy
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Estate Planning
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Retirement Planning
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Starting Your Business
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Self Managed Super Funds
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Small Business CGT Concessions
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Structuring Your Business
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BAD Debts
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Private USE OF Assets OR Private Pursuits IN Business
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Capital Gains TAX
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Property AND Construction
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International Transactions
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Related Party Financing
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Research AND Development TAX Incentive
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Share Capital Tainting Rules
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Franking Deficit TAX Offset Calculation Reduction Rule AND Exclusions
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CO Operative Company Franked AND Unfranked Distributions
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Commissioners Discretion NOT TO Apply THE Reduction
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Imputation TAX Offset AND Franking Credit Refunds Trustees
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Utilising Franking TAX Offsets AND Effect ON Losses Corporate TAX Entities
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Franking Period
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Steps 2 AND 3 Calculate THE Safe Harbour Debt Amount
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Step 3 Calculate THE Worldwide Capital Amount
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Steps 2 AND 3 Calculate THE Safe Harbour Debt Amount
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Step 5 Calculate THE Debt Deductions Disallowed
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Steps 2 AND 3 Calculate THE Safe Harbour Debt Amount
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General Class Investors
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HOW THE Rules Apply
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Deemed Choice TO USE Third Party Debt Test
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Procedure OF Choices
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Control Interests IN A Company Trust OR Partnership
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Classifying A Group That Contains AN ADI
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Grouping Branches OF Foreign Banks AND Financial Entities
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Exemption FOR Foreign Controlled Consolidated Groups
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Application TO Part Year Periods
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Choice TO Treat Specialist Credit Card Institutions AS Financial Entities AND NOT Adis
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Average Values
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Electing TO USE THE ADI Rules
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When A Financial Entity NON ADI CAN Elect TO Apply THE ADI Thin Capitalisation Rules
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Interaction With Associate Entity Debt AND Associate Entity Equity Rules
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HOW Your Entity IS Classified AND Which ADI Rules Apply
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Step 4 Calculate THE Debt Deductions Disallowed
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Step 1 Calculate THE Average Equity Capital
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B
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C
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M
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General Value Shifting Regime
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WHO IT Affects
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Part A Contents AND Glossary
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Part B Consolidation Pathway
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Created Rights Direct Value Shifting Rules
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Indirect Value Shifting Rules
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Consolidation Valuation Shortcuts
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More Information
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Subsidiaries Franking Account Return FAR
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Corporate Collective Investment Vehicles
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What Attracts OUR Attention
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Restructures Involving Acquisitions OR Disposals
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Engaging With YOU TO Administer THE System
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Worked Examples
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Amendment Periods
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Part A Explaining THE Tests FOR Debt AND Equity Interests
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Additional Concepts AND Rules IN Relation TO THE Debt AND Equity Tests
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Convertible Notes
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Trading Stock Valuations
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Translation OF Profit ON Notional Sale Under A Hire Purchase Arrangement
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GST AND Payments Between Government Related Entities
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GST Governance AND Risk Management Government
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GST AND Machinery OF Government Changes
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Amount Assessable AS A Dividend
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Subdivision EA Trust Payments Loans AND Debt Forgiveness
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Writing OFF Forgiving A Debt
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Advance Pricing Arrangements
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Types OF Apas
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Application Stage
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About Australias Transfer Pricing Rules
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International Dealings Schedule
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Local File Instructions 2021
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Local File Master File 2023
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Guidance ON Local File Part B
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Local File Master File 2024
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Local File Master File 2020
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Local File Master File 2025
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Local File Part A
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Local File Short Form
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Reporting Related OR Directly Connected Transactions
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Irpd Service Arrangements
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Irpd Debt Factoring OR Debt Securitisation
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Business AND Strategy
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Restructures OR NEW Arrangements Involving Transfer Licence OR Creation OF Intangibles
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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A NON Revenue Capital
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Local File Part B
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Irpd Debt Factoring OR Debt Securitisation
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Irpd Foreign Currency Deferred Payment Arrangements
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Local File Part B
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Local File Short Form
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IRP AND Irpd
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TFN Application FOR Individual Living Outside Australia
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OUR Lawful Role
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Calculating Defined Benefit Super Interest Value
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Guidance FOR Super Funds ON THE Closure OF THE Atos Sbsch
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OUR Lawful Role
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HOW TO Transition From THE Small Business Superannuation Clearing House
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Employers OF Pacific Australia Labour Mobility Scheme Workers
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Foreign Resident Entertainment Sports Construction AND Gaming Junket Activities
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Performing Artists Contracted TO Perform Promotional Activity
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HOW THE Difference Affects Your TAX
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Commercial Rent OR Lease Payment Changes
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TAX Implications FOR Tenants
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Water Entitlement Reduction OR Replacement CGT Rollover
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Water Entitlements Before 7 December 2010
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Receiving Cash OR Property With A Replacement Entitlement
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Examples OF HOW Section 45B OF THE Itaa 1936 Applies TO Demergers
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Impact ON Members OF THE Demerger Group
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Remission Scheme FOR Alcohol Manufacturers
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Record Keeping FOR Brew ON Premises Shops
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Record Keeping FOR Alcohol Distilleries
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Record Keeping FOR Brewery Operations
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Permits TO Receive Concessional Spirits
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Diversion OF Illicit Alcohol
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Illicit Alcohol Activities
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Retail Sales
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Exemptions
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Imported Wine
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Correcting WET Errors
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Eligibility
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Earlier Producer Rebate Amounts
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NON ARM S Length Sales
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Wholesale Sales
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Quoting AN ABN
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Importing A Luxury CAR
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Fuel TAX Credits FOR Excisable Fuel Blends
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Prrt Assessable Receipts
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Combining Prrt Projects
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Transfers OF Interests IN Petroleum Titles
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Prrt Deductible Expenditure
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Apportionment OF Prrt Deductible Expenditure
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GST Free Sales
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Record Keeping
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Apportionment OF Payments
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Input Taxed Sales
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Grants AND Sponsorship
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Financial Supplies
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Insurance Settlements
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Choosing AN Accounting Method
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When YOU Cannot Claim A GST Credit
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Options FOR Reporting AND Paying GST
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Financial Services AND Insurance
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GST ON Container Deposit Scheme Refunds
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Property
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GST AND Residential Care