Investments, shares and options essentials

Some businesses have complex structures, such as multiple entities with common owners or single entities with more than one business activity.

Dividends

What is 'carrying on a business' of share trading

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Demergers

National rental affordability scheme

Share buy backs

Deductions for restructuring, raising equity & takeovers

Trust loss measures

Forms & statements

Broad overview of the trust loss measures

An overview and examples of how to apply the trust loss measures.

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) - Questions and answers

Provides questions and answers around the trust loss measures, FTEs and IEEs, company loss tracing and franking credit trading measures.

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

Capital allowances: deductible business related costs - pre July 2005

This document provides information on the types of business related capital expenditure incurred between 1 July 2001 and 30 June 2005 that may be deducted under section 40-880 of the Income Tax Assessment Act 1997.

Carrying on a business of share trading

What is carrying on a business of share trading? The difference between a share trader and a share holder.

Claiming losses from the disposal of investments

This page contains information on the tax treatment of losses made when disposing of your investments.

Demergers: Checklist for demerger ruling requests

This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger.

Examples of how section 45B of the Income Tax Assessment Act 1936 may apply to demergers

This document contains nine examples which discuss certain demerger factors and circumstances, which have particular relevance for small to medium enterprises.

Investment Industry - Guidance on the Preparation of Tax File Number Forms

Provides guidance in designing prospectuses and investment forms which ask investors to quote tax file numbers