| Flood levy |
| Information about the flood levy (also known as the Temporary Flood and Cyclone Reconstruction Levy) for the 2011-12 income year. |
| The flood levy - Helping you understand the levy and how it affects you |
| This publication will help you understand the flood levy and how it affects you. NAT 73865 |
| Flood levy information for individuals |
| A temporary flood and cyclone reconstruction levy (flood levy) applied to taxable income for the 2011-12 financial year only. The flood levy will no longer apply to income derived after 30 June 2012. |
| Flood levy information for trustees |
| Provides information to trustees on which trustee assessments are liable for flood levy for the 2011-12 income year. |
| Assistance payments |
| You may be eligible for assistance from government authorities, charitable institutions, employers, a trade union or other sources. |
| Assisting victims of disasters |
| This document provides information for individuals and organisations that want to collect funds or make donations to assist victims of disasters that occur in Australia or overseas. |
| Building and reconstructing after a natural disaster |
| Information for companies, contractors and sub-contractors involved in building and repairing homes, buildings and infrastructure after a disaster. |
| Conditions of release to access your super before retirement |
| In limited circumstances your super can be accessed before you retire to assist you and your dependants. |
| Damaged or destroyed property |
| You may need to repair or replace your property after a disaster. You might receive an insurance payment to help you do this: this payment may affect your tax. |
| Difficulty in paying your tax debt (business clients) |
| Advises businesses what to do if they are unable to pay their tax debt. |
| Difficulty in paying your tax debt (individual clients) |
| If you cannot pay your tax debt on time, contact us to discuss your circumstances. |
| Disaster donations |
| Information on collecting funds and making donations to victims of the recent disasters in Queensland, New South Wales, Victoria and Western Australia. |
| Disasters and primary producers |
| Explains the special rules which apply to income primary producers may receive, or expenses they incur, as a result of disasters such as bushfires and floods. |
| Donations to help disaster victims |
| Individuals and organisations can collect funds or make donations to help disaster victims. |
| Early access to your money |
| If you are expecting a refund from an income tax return or activity statement, we may be able to arrange for your refund to be issued as a priority. In certain circumstances you may be able to access your super. |
| Employers affected by bushfires or floods |
| Information about super obligations for businesses affected by natural disaster, including frequently asked questions. |
| Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for businesses |
| How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their business clients who have been affected by natural disasters. |
| Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for individuals |
| How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their individual clients who have been affected by natural disasters. |
| Flood levy - employment termination payments and super payments |
| Information about when the flood levy applies to employment termination payments (ETPs) and super payments. |
| Flood levy calculator |
| Use this calculator to help you work out the weekly flood levy amount you will pay, and your total flood levy amount for the 2011-12 income year. |
| Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels |
| This guide provides information about claiming fuel tax credits for fuel used to generate domestic electricity or operate non-profit emergency vehicles or vessels. NAT 15621 |
| Fuel tax credits for business |
| This guide provides information about who can receive fuel tax credits and how to claim them. NAT 14584. |
| Fuel tax credits for individuals, businesses and non-profit organisations |
| Individuals using taxable fuel to generate domestic electricity; businesses undertaking eligible business activities or using certain vehicles on public roads; and non-profit organisations with emergency vehicles or vessels can claim fuel tax credits. |
| Guide to dealing with disasters |
| If you have been affected by a disaster such as flood, bushfire or storm, don't worry about your tax affairs right away. We will give you time to deal with your more immediate problems first and then we can help you to sort out your tax affairs later. |
| Has your rental property been damaged or destroyed by a natural disaster? |
| Information about rental properties that have been damaged or destroyed by a natural disaster. |
| Help for registered agents affected by natural disasters |
| Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records. |
| How to vary pay as you go (PAYG) instalments |
| Guide to how to vary your PAYG instalment amount or rate if you are one of three types of quarterly payers. NAT 4159 |
| Involuntary disposal of a CGT asset |
| If your capital gains tax (CGT) asset is lost, destroyed or compulsorily acquired, a rollover (deferring the capital gain on the lost or destroyed asset) may be available. |
| Making tax deductible gifts and contributions |
| This guide explains the requirements for gifts and contributions to be tax deductible including how much you can claim as a deduction, when to claim and what records you need to keep. |
| More time to lodge returns and statements, pay debts and answer our letters |
| If you are unable to lodge your return or other statement, or if you have a debt, or if we have sent you correspondence, we can give you more time to deal with these matters, without penalties. We can also allow registered agents more time to deal with their clients' affairs. |
| Natural disasters - January 2013 |
| In January 2013, bushfires and floods caused significant damage nationally. We recognise that clients in areas affected by natural disasters may need more time to meet their lodgment and payment obligations. |
| Reconstructing your tax records |
| We can help you to reconstruct your tax records and make reasonable estimates where necessary, so that you can lodge your income tax returns and activity statements. |
| Tax concessions applicable to farmers as a result of natural disasters |
| There are a number of special tax measures and concessions available to farmers affected by drought, fire, flood and other natural disasters. |
| Taxability of disaster relief payments 2011-12 |
| If you received a natural disaster relief payment during 2011-12, you need to understand how it may affect your tax. |
| Uniform capital allowance system: disposal of a depreciating asset |
| This document provides information on the capital allowance rules relating to the disposal of a depreciating asset. Information includes how to account for the disposal of a depreciating asset, and offsetting a balancing adjustment amount against a replacement depreciating asset. |
| When your property is damaged or destroyed |
| If your home, income producing property or other property is damaged or destroyed, you need to know about insurance payouts and claiming repair costs. Depreciation rules and in some circumstances capital gains tax may apply if you sell. |