| Is your investment risky? |
| Legally reducing your tax liability. Some arrangements made to reduce tax liability are not part of ordinary business activities. These arrangements are known as aggressive tax planning. Deductions under these arrangements may not be allowed. |
| Rental properties - avoiding common mistakes |
| This page contains information to help you avoid common mistakes when claiming deductions and declaring income for your rental property. |
| Keeping your tax records |
| Guide for taxpayers on the type of records they should keep in relation to claims and declarations on their tax returns. |
| Rental properties 2010-11 |
| This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2011. |
| Income of individuals under the age of 18 |
| Explains the types of income which, when earned by individuals under 18, may be taxed at higher rates. |
| Tax-smart investing: What Australian property investors need to know |
| Tips to help you be a tax-smart property investor. (NAT 12917-06.2010) |
| Investing overseas - what you need to know |
| How tax applies to foreign income you receive, or you are deemed to receive, from passive investments such as securities and rental properties, as well as interest and royalties. |
| Tax-smart investing: what Australians investing in overseas property need to know |
| Tips to help you be a tax-smart overseas property investor. (NAT 14233-06.2010) |
| Rental property expenses |
| An outline of the expenses you may be able to claim against income from your rental property. |
| Rental properties - claiming interest expenses |
| This page contains information about what you can claim as interest expenses for your rental property. |
| Rental properties - claiming legal expenses |
| This page contains information about what you can claim as legal expenses for your rental property. |
| Rental properties - claiming repairs and maintenance expenses |
| This page contains information about what you can claim as repairs and maintenance expenses for your rental property. |
| Rental properties - claiming travel expenses deductions |
| This document contains information about the types of travel expenses deductions rental property owners can claim. |
| Rental properties - claiming borrowing expenses |
| This page contains information about what you can claim as borrowing expenses when you take out a loan to buy a rental property. |
| Rental properties - claiming capital works deductions |
| This page contains information about capital works expenses for your rental property and how to claim a deduction. |
| Free tax seminars for rental property owners |
| These free seminars will help you understand the tax issues relevant to owning and maintaining a rental property. |
| 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. |
| About capital protected products and borrowings |
| An outline of the various products which may be used to protect the capital of investors in shares or securities. |
| Australian resident investor - Refund application for tax file number (TFN) amounts deducted |
| Form to be used to claim a refund of amounts withheld by investment bodies because a tax file number (TFN) was not quoted. These amounts may have been withheld from interest, dividends or unit trust distributions. |
| Bank accounts and income bonds |
| Bank interest and bonuses from income bonds are income even if you are a non-resident for tax purposes or the account is in a child's name. |
| 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 (CGT) and going overseas |
| Information about tax consequences of going overseas, including changes to the CGT laws. |
| 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. |
| Claiming losses from the disposal of investments |
| This page contains information on the tax treatment of losses made when disposing of your investments. |
| Employee share schemes - answers to frequently asked questions by employees |
| Answers to some common questions and examples of how employee share scheme rules operate for shares and rights acquired before 1 July 2009. |
| Employee share schemes - record keeping |
| Describes the records you need to keep if you receive shares, stapled securities or rights to acquire them, under an employee share scheme (ESS). |
| Employee share schemes - rollover relief (introduction) |
| If you acquired shares or rights under an employee share scheme (ESS) and the company is restructured, relief from tax may be available under the ESS income tax provisions if you received replacement shares or rights. Relief is available from 1 July 2004. |
| Film industry incentives 2010-11 |
| If you invest in the Australian film industry, you may be eligible for a special tax deduction. NAT 0954 |
| Foreign investments |
| Australian residents for tax purposes are taxed on their worldwide income, including capital gains. |
| Gifts of shares valued $5,000 or less |
| From 1 July 2007, if you make a gift of listed shares valued at $5,000 or less that you acquired at least 12 months earlier, you could be eligible to claim a deduction. This fact sheet explains the requirements for such gifts to be tax deductible. (NAT 71222) |
| Guide to capital gains tax 2010-11 |
| This guide explains capital gains tax for individuals who have sold their main residence, for individuals with complex capital gains tax obligations and for companies, trusts and funds. NAT 4151. |
| Guide to investment |
| Australian residents are taxed on their worldwide income, so whether you have investments in Australia or overseas there are tax aspects to obtaining, owning and disposing of them. Find out how to meet your obligations and make sure you don't pay more tax than you need to. |
| How to calculate deductions for a capital protected borrowing |
| If you borrow money to invest in shares or other securities using a capital protected product, this will help you to identify any deductions to which you may be entitled. |
| 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). |
| Keeping good records |
| Having good records will ensure you don't pay more tax than you need to. |
| Making capital gains and capital losses |
| Selling your investment asset will result in a capital gain or capital loss. You pay tax on your net capital gains. |
| Managed investment trusts |
| There are a number of tax issues relating to income from managed investment trusts, including how to handle deductions, trust losses and capital gains. |
| Personal investors guide to capital gains tax 2010-11 |
| If you sold shares or units in a unit trust, or received a distribution of a capital gain from a managed fund, this guide explains your tax obligations. NAT 4152-6.2011. |
| Refund of franking credit instructions and application for individuals 2010-11 |
| This publication outlines the criteria for claiming a refund of imputation credits, explains common terms, and includes a worksheet and application forms. NAT 4105-06.2011. |
| Refund of franking credits for individuals - application form 2010-11 |
| Use this form to claim a refund of franking credits if you are an Australian resident individual and do not need to lodge an income tax return. NAT 4098-6.2011. |
| Refunding franking credits - individuals |
| An explanation of when individuals are eligible for a refund of excess franking credits and how to apply for a refund. |
| Rental properties and other real estate |
| The key tax issues you need to be aware of when you acquire, own and dispose of a rental property. |
| Retail premiums paid to shareholders where share entitlements not taken up or not available |
| This fact sheet contains information for shareholders about the tax consequences of retail premiums paid to them where share entitlements were not taken up by or not available to them. |
| Shares |
| Dividends (income from shares) are income for tax purposes. There are also other tax aspects to obtaining, owning and disposing of shares, including shares in employee share schemes. |
| Shares - helping you to avoid common mistakes |
| This page contains information to help you avoid common mistakes when claiming deductions and declaring income for your shares. NAT 73418 |
| Shares and other securities that become worthless |
| General advice for Australian resident investors about claiming capital losses on shares and securities that are declared worthless. |
| Spread betting update |
| Provides an update on the Tax Office's approach to spread betting including the progress on a test case to be litigated. |
| Tax planning |
| Understanding the tax implications of various investments will help you get the best tax outcome. What to look for before you invest and how to report promoters of dodgy schemes. |
| Taxation of capital protected borrowing products |
| If you borrow money to invest in shares or other securities using a capital protected product, this will help you to identify any deductions to which you may be entitled. |
| Tax-smart investing: What share investors need to know |
| Tips to help you be a tax-smart share investor. (NAT 14125-01.2010) |
| Widely-based settlement arrangements for investment schemes and employee benefit arrangements entered into after 30 June 2003 |
| Details all the widely-based settlements that have been endorsed by the widely-based settlement panel for investment schemes and employee benefit arrangements entered into after 30 June 2003. |
| Widely-based settlement arrangements for investment schemes and employee benefit arrangements entered into before 30 June 2003 |
| Details all the widely-based settlements that have been endorsed by the widely-based settlement panel for investment schemes and employee benefit arrangements entered into before 30 June 2003. |
| You and your shares 2010-11 |
| Explains the income you declare, deductions and credits you can claim, and records you need to keep if you hold shares or convertible notes as an investment. NAT 2632-6.2011. |