| Amounts not included as income |
| You may have received amounts that you do not need to include as income on your tax return, although these amounts may be used in other calculations on your tax return. |
| Australia/United States Joint Space and Defence Projects |
| Explains how income connected with joint space and defence projects may qualify for special tax treatment. |
| Australian defence forces deployed to Afghanistan |
| Information about the tax situation of members of the Australian Defence Force deployed to Afghanistan. |
| Business and professional items schedule for individuals 2011-12 |
| If you need to complete item 13, 14 or 15 of your tax return (supplementary section), you must fill in this schedule. NAT 2816-6.2012. |
| Business, partnership and trust income |
| How you must declare business income, including income from partnerships and trusts. |
| Capital gains made by trusts |
| If you are entitled to a share in a capital gain made by a trust, you need to know how to declare the amounts on your income tax return. The term 'trust' includes managed funds such as property and share trusts. |
| Capital gains tax listed investment companies concession |
| If a listed investment company (LIC) pays a dividend to you that includes a LIC capital gains amount, you may be entitled to an income tax deduction. |
| Children's savings accounts |
| Information about who is responsible for paying tax on interest earned on children's savings accounts. |
| Children's share investments |
| Information about who is responsible for paying tax on dividends received from share investments made by or on behalf of children. |
| Comprehensive tax calculator |
| This calculator will help you work out your tax refund or debt on a given taxable income for the 2009-10, 2010-11 and 2011-12 income years. |
| Download and use e-tax 2012 |
| Instructions to help you download the e-tax software, and complete and lodge your tax return online. |
| Employment income |
| Unless specifically exempted from tax, you must declare all employment income, such as wages, salary and allowances, on your tax return. |
| Family trust elections (FTEs) and interposed entity elections (IEEs) - lodgment opportunity - Commissioner's announcement 15 April 2004 - question and answers |
| Provides questions and answers around PS LA 2004/1 (GA) - a one-off lodgment opportunity for family entities to lodge FTEs and IEEs for earlier years with the 2004 tax return. |
| Family trust elections (FTEs) and Interposed entity elections (IEEs) - Question and answers |
| Provides questions and answers around the trust loss measures, FTEs and IEEs, company loss tracing and franking credit trading measures. |
| Foreign employment income and section 23AG - employees |
| Frequently asked questions relating to changes to 23AG for employees. |
| Foreign income |
| Australian residents are taxed on their worldwide income so you must declare all foreign-source income in your tax return. |
| Foreign income of Australian residents - what you need to know |
| How tax applies to foreign income Australian residents receive. |
| Household Assistance Package - tax changes for employers |
| Explains how the changes under the Household Assistance Package may affect you. |
| Household Assistance Package - tax changes for individuals |
| Explains how the changes under the Household Assistance Package may affect you. |
| Household Assistance Package - tax reforms |
| Information about the tax reforms under the Household Assistance Package. |
| Income averaging for special professionals 2011-12 |
| If you are an artist, composer, writer, inventor, performer, production associate or sportsperson, this guide will explain special averaging provisions which may apply to your income. NAT 2475. |
| Income from capital gains |
| This information defines a capital gains tax (CGT) event. A gain is treated as part of your total income and you may have to declare it on your tax return and pay income tax on it. |
| Income of individuals under the age of 18 |
| Special rules apply to the income earned by individuals under 18. Under these rules, certain types of income, such as a distribution from a family trust, may be taxed at higher rates. |
| Income tests calculator |
| This calculator will help you work out your adjusted taxable income (ATI), rebate income, income for Medicare levy surcharge purposes and private health insurance rebate percentage. |
| Income you must declare - overview |
| The types of income that you must declare on your tax return. |
| Individual income tax rates |
| Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial years 2011-12 and 2012-13. |
| Introduction to capital gains tax |
| Capital gains tax (CGT) is the tax you pay on a capital gain. It is not a separate tax, just part of your income tax. Selling assets such as real estate, shares or managed fund investments is the most common way you make a capital gain (or capital loss). |
| Investment income |
| Most income received from interest, dividends and rent must be declared on your tax return. |
| Is your scholarship taxable? |
| This calculator will help you work out whether or not your scholarship is taxable. |
| One-off opportunity under Practice Statement PS LA 2004/1 (GA) for interposed entities required to furnish an income tax return |
| Declaration and Request form where trust, company or partnership is lodging an income tax return for the year ended 30 June 2004. |
| One-off opportunity under Practice Statement PS LA 2004/1 (GA) for trusts required to furnish an income tax return |
| Declaration and Request form where trust is lodging an income tax return for the year ended 30th June 2004 |
| Other income |
| When you complete your tax return, you may need to include other forms of income - for example, income from compensation payments, discounted shares, rights or options to acquire shares through employee share schemes, and the value of some benefits or prizes. |
| Pensions, annuities and government payments |
| Types of regular payments from the government and superannuation income streams that you might have to declare on your tax return. |
| Queensland Health Bonded Medical Scholarship |
| If you received a Queensland Health Bonded Medical Scholarship, you need to include the education support allowance in your taxable income. You may need to lodge a tax return or request an amendment to one you have already lodged. |
| Rental properties 2011-12 |
| This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2012. |
| Rewards received under consumer loyalty programs |
| In most circumstances, rewards received under a consumer loyalty program are not taxable. Our practice statement outlines the circumstances in which they may be subject to income tax or fringe benefits tax. |
| Short tax return instructions 2012 |
| These instructions will help you complete the Short tax return for individuals. NAT 8417-6.2012. |
| Simple tax calculator |
| This calculator will help you work out the tax you owe on your taxable income for the 2009-10, 2010-11 and 2011-12 income years. |
| Structured settlements - examples |
| If you receive compensation in the form of a structured settlement, these examples may help you to work out how the elements of your settlement will be taxed. |
| Structured settlements - information for injured people |
| Information for injured people about the tax treatment of structured settlements and structured orders. (NAT 8629-06.2003) |
| Structured settlements - information for lawyers |
| Information for lawyers about changes to the tax treatment of structured settlements and structured orders. (NAT 8630-06.2003) |
| Tax return for individuals (supplementary section) 2011-12 |
| You will need the (Individual tax return instructions 2012 (supplementary section) to help you complete this part of your income tax return. NAT 2679-06.2012. |
| Tax return for individuals 2011-12 |
| Use Individual tax return instructions 2012 to fill in this tax return. NAT 2541-06.2012 |
| Tax-free threshold - for individuals |
| Information about changes to the tax-free threshold which apply from 1 July 2012. |
| Working overseas as a member of the Australian Defence Forces or the Australian Federal Police |
| Outlines the special provisions which may apply to members of the Australian Defence Forces and the Australian Federal Police working in overseas locations. |