| Introducing your super |
| An overview of how the super reforms affect you, your business and your SMSF. |
| Guide to goods and services tax (GST) |
| Explains how GST works and what you need to do to meet your GST obligations. |
| Reporting, record keeping and administration |
| As a trustee you'll have a number of administrative obligations - for example, you'll need to arrange an annual audit of your fund, keep appropriate records and report to us on the fund's operation. |
| Managing your fund's investments |
| You need to manage your fund's investments in the best interests of fund members and in accordance with the law. Your investments should be separate from the personal and business affairs of fund members, including yourself. |
| Setting up an SMSF |
| If you set up an SMSF you become a trustee of the fund. This means you'll be responsible for managing your SMSF according to its trust deed and the laws and rules that apply to SMSFs. The key principle is that you run your SMSF for the sole purpose of providing retirement benefits to fund members. |
| Winding up an SMSF |
| At some point you may need to wind up your SMSF. This could happen if all the members and trustees have left the fund or all the benefits have been paid out. To wind up an SMSF, you must ensure there are no assets left in the fund and fulfil a number of reporting and administrative obligations. |
| ABN registration |
| Information about registering for an Australian Business Number (ABN). |
| Change of registration details |
| Use this form to advise of changes to business details including entity name, postal, email or business address, authorised contact person, associates, main business activity, or financial institution account details. (NAT 2943) |
| Changing your details |
| Information for registered tax agents and BAS agents on what to do when their contact details need to be changed. |
| Difficulty in paying your tax debt (business clients) |
| Advises businesses what to do if they are unable to pay their tax debt. |
| EFT refunds |
| From 1 July 2013, individual tax returns will require bank account details to be entered into the electronic lodgment service (ELS), where a refund is expected. |
| General information about e-tax (including YouTube videos) |
| General information about e-tax, including YouTube videos, benefits of using e-tax, computer and eligibility requirements, and security. |
| GST concessions - Tax basics for non-profit organisations |
| Provides an overview of the GST concessions for charities, gift deductible entities and government schools. |
| Guide to activity statements |
| How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice. |
| Guide to tax file numbers |
| We issue tax file numbers (TFNs) to individuals and organisations to help us administer tax and other government systems. |
| HECS-HELP benefit - Overview |
| The benefit provides the incentive for graduates in maths and science, nursing (including midwifery), early childhood education (ECE) and education to take up related occupations or work in specified locations. Explains who is eligible and how to apply. |
| 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. |
| Income tax guide for non-profit organisations |
| This guide helps non-profit organisations work out if they are exempt from income tax. NAT 7967 |
| Key lodgment dates for SMSFs |
| Outlines the key lodgment dates for the major obligations of self-managed super funds (SMSFs). |
| Notice of assessment |
| Explanation of a notice of assessment required for using e-tax, including a sample. |
| PAYG withholding |
| A guide for employers and businesses. (NAT 8075) |
| Proving eligibility for discounts offered to non-profit organisations by suppliers |
| Suppliers sometimes ask non-profits to provide proof of their tax status to qualify for a discount. This document explains types of notices the Tax Office issues to non-profits and gives examples of the types of organisations that receive them. |
| Tax basics for non-profit organisations |
| A guide to tax issues affecting non-profit organisations including charities, clubs, societies and associations (NAT 7966). |