Regulator resource library

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Motor Vehicle AND Transport

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GST AND Employee Reimbursements

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Business Asset Transactions

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GST AND Second Hand Goods

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Agent Consignment AND Progressive Transactions

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GST Obligations FOR Pine GAP Contractors

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GST AND Digital Currency

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GST AND Digital Currency Exchanges

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Smsfs GST AND Financial Supplies

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GST AND Insurance

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GST AND CO Insurance Arrangements

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GST AND Financial Supplies

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GST AND Mortgagees IN Possession

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National Disability Insurance Scheme

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Other Health Services

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Subcontracted Services

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Information ON GST Free Health Goods AND Services Other Than Home Care

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Government Funded Home Care

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Accounting FOR Gambling Sales

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Activities Associated With Gambling Venues

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Prizes

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Betting

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GST FOR Driving Schools AND Driving Instructors

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GST AND Motor Vehicles

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GST AND International Travel

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Mixed GST Status ON Food Products

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Definition OF Food

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Definition OF Premises

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GST Food Classification Guidance

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Emerging GST Issues FOR Food AND Beverage Products

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Detailed Food List

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Mergers AND Acquisitions Claiming Input TAX Credits

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HOW GST Applies TO Rebates

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Claiming Your GST Credits

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Completing GST Items ON Your Activity Statement

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Purchases OF Second Hand Goods 1000 OR Less

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GST AND Imported Goods

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Australian Consumers Importing Goods AND Services

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Common GST Errors Importing OR Exporting

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Claiming GST Credits FOR Goods YOU Import

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Subdivision 153 B Arrangements

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GST Record Keeping FOR Financial Suppliers

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Record Keeping

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GST AT Settlement

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Completing Your Activity Statement

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Valuations

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Selling A Going Concern

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Commercial Property

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Lodge Forms VIA E Conveyancing

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HOW TO Amend OR Cancel Your Forms

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WHO Completes AND Lodges These Forms

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Lodge Forms VIA OUR Online Form

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Examples Working OUT THE GST

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Motor Vehicles Held When Your GST Registration IS Cancelled

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Sales Percentage Method

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Notifying US

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Sealing Bags AND Packages

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Fair AND Reasonable Principles OF Apportionment

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Examples OF Decision Making Methodology

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Definitions

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Managing GST IN Your Business

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Reporting Paying AND Activity Statements

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Annual Private Apportionment OF GST

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Choose A Method TO Complete Your BAS

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Complete Your BAS

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Additional Instructions

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NEW TO GST

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Applying Annual Private Apportionment

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Eligibility

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Lodging Your Annual GST Return

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What IS A GST Error

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Step 6 Check

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Step 3 Purchases

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GST AND THE Electricity Industry

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Electricity Connection Services

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NON Concessional ESS

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Concessional ESS

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Start UP Concession Interests Acquired After 30 June 2015

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TAX Deferred Schemes

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Employer Obligations

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Share Trusts

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Taxation Generally FOR ESS

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Calculating THE Discount

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Examples NO Disposal Permitted

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ESS Interests Acquired After 30 June 2009

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Market Value OF Unlisted Rights TO Acquire Listed Shares AND Stapled Securities

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ESS News AND Updates

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KEY ESS Changes IN Detail

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When THE Current ESS Rules DO Apply

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ESS AND Your Employer

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TAX File Number TFN Withholding FOR ESS

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Income Test FOR THE Upfront Concession 1000 Dollar Reduction

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TAX Return

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Types OF ESS

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Property AND Construction Industry KEY TAX AND Super Risks

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Getting Taxi Service AND Ride Sourcing Provider GST Registration AND Income Right

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Overlooking AND Misreporting FBT ON Private USE OF Work Vehicles

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Contractors Omitting Income

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Corporate TAX Transparency Report FOR THE 2017 18 Income Year

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Corporate TAX Transparency Report 2022 23

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Corporate TAX Transparency Report FOR THE 2015 16 Income Year

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Petroleum Resource Rent TAX

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Highlights

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Highlights

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Petroleum Resource Rent TAX

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Corporate Population Compliance

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Total Income TAX Payable

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Five Year Trend Analysis

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Corporate TAX 5 Year Trend Analysis

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Corporate TAX Transparency Population Overview 2023 24

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About This Report

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Introduction

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Population Overview

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Income Segments

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Income TAX Payable

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Five Year Trend Analysis

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Corporate Population Compliance

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Corporate Population Compliance

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Total Income TAX Payable

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Prior Year Income TAX Returns Processed After 1 September 2017

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201314 Income TAX Returns Processed After 1 September 2015

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Australian Owned Resident Private Entities

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About THE Corporate TAX Transparency Report 2022 23

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Introduction FOR Corporate TAX Transparency Report 2022 23

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Total Petroleum Resource Rent TAX Payable

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Largest Corporations

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Large Corporations

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Ownership

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Corporate Entities AND Groups

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Ownership

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Exits

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KEY Products AND Resources

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TOP 100 Justified Trust Program

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Form TO Make Election TO Spread Aasb 17 Changes

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What IS A Social Infrastructure PPP

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Variations TO THE Standard Form Model

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GST Implications OF A Standard Form Social Infrastructure PPP

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What WE Look FOR TO Obtain Assurance

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TOP 1000 GAT AND Data Testing

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Alignment Between Accounting AND TAX Results

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Alignment Between Accounting AND GST Results

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Voluntary TAX Transparency Code

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Reportable TAX Positions

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RTP Schedule Expansion TO Large Private Companies

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Annual Compliance Arrangements What YOU Need TO Know

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Findings Report TOP 100 Income TAX AND GST Program

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About This Report

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Ratings Tables APA

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TOP 1000 Income TAX Assurance

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Self Assessment Procedures FOR Reviewers

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Board Level Controls

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Using These Procedures

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Establish A Framework TO Identify AND Manage TAX Risk

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TAX Control Frameworks FOR Medium AND Small Corporations

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HOW TO Test Controls

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Default Methods

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Four Stages OF Reforms

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ATO Employees

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Capital Gains Withholding Clearance Certificate FOR Australian Residents Paper Application

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Businesses Using Cash TO Dodge Obligations

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Privacy Impact Assessment Register

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Record Keeping FOR Rental Properties

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Superstream Contributions V3 0 IS Your Fund Ready

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Stay ON TOP OF Your Super Guarantee Obligations

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TAX Profession Cyber Security Working Group KEY Messages 25 November 2025

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TAX Profession Cyber Security Working Group KEY Messages 27 February 2025

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TAX Profession Cyber Security Working Group

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Other Components OF Your STP Reporting

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Super FOR Independent Contractors

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Local File

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Master File

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Appendices

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Local File

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Detailed Design

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Local File

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HOW These Instructions Apply

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Other Revenue Irpds

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Irpd Debt Factoring OR Debt Securitisation

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Appendices

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Local File

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Local File Short Form

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Appendices

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What IS AN IRP AND Irpd

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Detailed Design

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CBC Report Notification

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CBC Report Notification

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Detailed Design

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Master File

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Irpds Involving Disposal OR Acquisition OF Tangible Property OF A NON Revenue Capital Nature

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Irpd Debt Factoring OR Debt Securitisation

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Irpd USE Rights

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Irpd Foreign Currency Deferred Payment Arrangements

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Irpds Involving Disposal OR Acquisition OF Intangible Property OR Rights OF A Capital Nature

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Appendices

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Local File Part A

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Other Kinds OF Irpds OF A Financial Nature

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HOW These Instructions Apply

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What IS Country BY Country Reporting

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CBC Reporting Obligations

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Master File