| Advance pricing arrangement program 2010-11update |
| The 2010-11 update includes information about processing times and work in progress at 30 June 2011 and the review of the program. |
| Agreements for the allocation of taxing rights with respect to certain income of individuals |
| Australia has agreements for the allocation of taxing rights with various other tax jurisdictions. If a person is a resident for tax purposes of one jurisdiction, but temporarily resident in another, these agreements help to establish where tax should be paid. |
| Amendments to the definition of Managed Investment Trust |
| The definition of 'managed investment trust' has recently been amended. This measure applies to both retail and wholesale trusts (whether registered or not) and non-resident investors in such trusts. |
| Application for Certificate of Payment |
| Use this application if you are requesting a certificate for payment for a payee who is a foreign resident and needs proof that they have paid Australian tax. NAT 6408. |
| ATO response to PwC Legal report on the APA Program review |
| The purpose of this paper is to provide the ATO's response to the findings by PricewaterhouseCoopers Legal in its report on the ATO's Advance Pricing Arrangement Program. |
| Attributed foreign income |
| How tax applies to income you are deemed to have received, from your interests or involvement in foreign entities or foreign trusts. |
| Australia/United States Joint Space and Defence Projects |
| Explains how income connected with joint space and defence projects may qualify for special tax treatment. |
| Automatic exchange of information |
| Provides information on Australia's arrangements with its treaty partners. |
| Capital gains in Australia |
| The way capital gains tax applies to foreign residents has recently changed. If you are a foreign resident and you made a capital gain before 12 December 2006 on disposal of an asset that had the necessary connection with Australia, the gain is generally taxed. |
| Certificates of residency or status |
| This document provides information regarding which countries Australia has a tax treaty with, information on lodging a tax relief form and information on requesting a certificate of residency or status. |
| CGT on foreign residents, temporary residents and changing residency |
| Information about CGT consequences on becoming or ceasing to be a resident, and on foreign residents and temporary residents. |
| Comparing the New Zealand and Australian tax system |
| A table of information comparing New Zealand and Australian tax system. |
| Converting foreign income to Australian dollars |
| All foreign income, deductions and foreign tax paid must be converted to Australian dollars for tax purposes. |
| Copies of documents - applicants outside Australia |
| This fact sheet provides information on the identification documents required for ABN/TFN/GST applicants who are applying from outside Australia. |
| Determination of residency status - leaving Australia |
| Use this tool to establish your status if you have been living in Australia, and have recently left Australia, or intend to leave Australia soon. Residency status for tax purposes determines your liability to pay Australian personal tax on your income. |
| Doing business in Australia - what you need to know |
| What you need to know about the way tax applies to income you receive from conducting business activities in Australia. |
| Doing business overseas - what you need to know |
| Outlines your tax obligations in Australia if you are an Australian resident doing business overseas. |
| Employing people in Australia |
| Outlines withholding requirements on payments to foreign residents. |
| Exporting goods or services overseas - what you need to know |
| How tax applies in Australia to exports of goods and services. |
| Foreign employment income and section 23AG - employers |
| Frequently asked questions relating to foreign employment income and 23AG for employers. |
| Foreign income of Australian residents - what you need to know |
| How tax applies to foreign income Australian residents receive. |
| Foreign income return form guide 2011-12 |
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840. |
| Foreign resident PAYG withholding - individual entities |
| Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers. |
| Foreign resident PAYG withholding - non-individual entities |
| This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers. |
| Foreign resident withholding (FRW) - who it affects |
| Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953. |
| Foreign ships visiting Australia |
| Foreign-based ship operators (owners and charterers of ships) that carry passengers, live-stock, mails or goods shipped in Australia must ensure they meet our tax requirements. |
| Guide to completing Schedule 25A |
| These instructions will help you decide whether you are required to lodge Schedule 25A, and if so, will help you to complete it. |
| Guide to completing Schedule 25A 2011 |
| These instructions will help you decide whether you are required to lodge Schedule 25A 2011, and if so, will help you to complete it. |
| Guide to foreign income tax offset rules 2011-12 |
| If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923. |
| International dealings schedule |
| This is a new income tax schedule for the 2012 financial year, replacing the previous Schedule 25A and Thin capitalisation schedule. This information includes frequently asked questions about the new schedule. |
| International dealings schedule instructions 2012 |
| For use by companies, trusts and partnerships to assist with the completion of 2012 tax returns. This replaces Schedule 25A, Thin capitalisation schedule and IDS financial services. |
| International tax agreements |
| How to find useful information about international tax agreements from our 'International tax agreements' home page. |
| International transfer pricing - a simplified approach to documentation and risk assessment for small to medium businesses |
| This guide explains the ATO's transfer pricing risk review process for small to medium businesses under the simplified approach to compliance outlined in chapter 6 of Taxation Ruling TR 98/11. |
| International transfer pricing - advance pricing arrangements |
| Explains how businesses can use an advance pricing arrangement with us to agree on how they will apply the arm's length principle in future years. |
| International transfer pricing - applying the arm's length principle |
| Explains how businesses can apply the arm's length principle in their international dealings with related parties. |
| International transfer pricing - Attributing profits to a dependent agent permanent establishment |
| This guide explains how to apply Australia's permanent establishment (PE) attribution rules to a PE that arises for a taxpayer through the activities of a third party. |
| International transfer pricing - introduction to concepts and risk assessment |
| Explains the basic concepts underlying international transfer pricing and when a business may face a transfer pricing review or audit. |
| International transfer pricing - marketing intangibles |
| Examples to show how the ATO will determine an appropriate reward for marketing activities performed by an enterprise using trade marks or trade names it doesn't own. |
| Investing in Australia - what you need to know |
| Explains how to treat income from passive investments in Australia such as securities and rental properties, as well as interest and royalties. |
| Investing in overseas property |
| How tax applies to income you receive from your overseas property. |
| 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. |
| Making payments to foreign residents |
| Outlines withholding requirements on payments to foreign residents. |
| Managed investment trusts |
| Non-final withholding tax on distributions of managed investment trust income to foreign residents. |
| New Advance Pricing Arrangement Practice Statement |
| The practice statement for the renewed Advance Pricing Arrangement program is now available. |
| Nostro accounts - changes to interest withholding tax |
| Legislation passed on 4 March 2003 exempts interest withholding tax (IWT) on nostro accounts held by Australian financial institutions with foreign banks. |
| Overseas ships - voyage return |
| This form is to be lodged in respect of each ship, belonging to or chartered by a person whose principal place of business is out of Australia, which leaves an Australian port and carries passengers, livestock, mail or goods shipped in Australia. |
| Pacific Association of Tax Administrators (PATA) transfer pricing documents |
| This document provides links and guidance in relation to establishment of the Pacific Association of Tax Administrators (PATA), Bilateral Advance Pricing Arrangement (BAPA) and Mutual Agreement Procedures (MAP). |
| PAYG foreign resident withholding variation 2013 |
| This application form should be used by foreign resident payees to reduce their pay as you go (PAYG) withholding rate for the year ending 30 June 2013. |
| PAYG withholding and employees who work in a foreign country |
| If you have any employees that are working in a foreign country, you need to be aware of your pay as you go (PAYG) withholding obligations. |
| PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report |
| Instructions and sample form for reporting payments of interest and unfranked dividends paid to non-residents that are not reported on an annual investment income report (AIIR), and royalties paid to non-residents. NAT 7187. |
| PAYG withholding from interest, dividends and royalties paid to non-residents |
| Information about when and how much to withhold from interest, dividends, and royalities you pay to non-residents of Australia. |
| PAYG withholding where ABN not quoted - annual report |
| You should complete this form when reporting amounts that are withheld from a supplier that does not quote their Australian business number (ABN). You are required to complete details of each payee from which you have withheld amounts. |
| PricewaterhouseCoopers Review of the Advance Pricing Arrangement Program |
| Review of the ATO's Advance Pricing Arrangement Program conducted by PricewaterhouseCoopers Legal. |
| Proof of identity - for individuals and businesses resident outside Australia |
| You must provide certain documentation as evidence that you are carrying on the enterprise for which you are seeking GST registration. You may also be required to provide evidence of your identity. Information about what you must provide, and when you are required to provide it. |
| Providing services in Australia - what you need to know |
| What you need to know about providing services in Australia. |
| Residency requirements for companies, corporate limited partnerships and trusts |
| This document gives an explanation of what different criteria companies, corporate limited partnerships and trusts must meet to be considered Australian residents. |
| Selling goods into Australia |
| Outlines your Australian tax obligations if you import goods into Australia with or without having a physical presence here. It distinguishes between cases where your country has a tax treaty with Australia and where it does not. |
| Tax on Australian income for foreign residents |
| What you need to know about how tax applies to your Australian income. |
| Thin capitalisation |
| Provides an overview of thin capitalisation and links to more information on the topic. |
| Trading over the Internet |
| This scenario explores the Australian tax obligations you face if you are a New Zealand resident entity that trades over the internet. |
| Transfer pricing |
| Explains that when considering the application of Division 13, you should also consider the associated enterprises article of any relevant tax treaties. |
| Trans-Tasman imputation - election form |
| This form allows a New Zealand company to choose that the Australian imputation system is to apply to the company |
| Trans-Tasman imputation - information for New Zealand companies |
| Trans-Tasman imputation - information for New Zealand companies |
| Trans-Tasman imputation - revocation form |
| This form allows a New Zealand company that has made a NZ franking choice, to revoke the choice. |
| Withholding from payments to foreign residents for casino gaming junket activities |
| Explains your PAYG withholding obligations as a casino operator when you make payments to foreign residents for arranging casino gaming junket activities. |
| Withholding from payments to foreign residents for construction and related activities |
| This is a guide that covers those payments made to foreign residents for construction and related activities. (NAT 10398) |
| Withholding from payments to foreign residents for entertainment or sports activities |
| PAYG withholding arrangements for payments made to foreign residents for entertainment or sports activities |