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ABN
Capital allowances
 Individuals
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Guide to depreciating assets 2007-08
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| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2007. |
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Guide to depreciating assets 2008-09
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| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2009. |
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Tax Professionals
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Capital allowances schedule 2003
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| If you are claiming a deduction for decline in value, you may need to include the capital allowances schedule with your tax return. To be used by individuals, partnerships, companies, trusts and superannuation funds. (NAT 3424-06.2003) PDF [37.5 kB] |
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All
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Capital allowances schedule 2003
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| If you are claiming a deduction for decline in value, you may need to include the capital allowances schedule with your tax return. To be used by individuals, partnerships, companies, trusts and superannuation funds. (NAT 3424-06.2003) PDF [37.5 kB] |
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Capital allowances: low-cost assets – sampling rule for large business
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| This document provides information on the sampling rule which allows a business to select a sample of business purchases to help estimate possible deductions. Information includes how the rule works, and who can use it. (NAT 9850) |
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Guide to depreciating assets 2007-08
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| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2007. |
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Guide to depreciating assets 2008-09
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| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2009. |
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Uniform capital allowance system: calculating the decline in value of a depreciating asset
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| This document provides information on calculating the decline in value of a depreciating asset. It includes information on when a depreciating asset starts to decline in value, and how to make your own estimate of a depreciating asset's effective life. (N |
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Uniform capital allowance system: changing a depreciating asset's effective life
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| This document provides users with valuable information on changing a depreciating asset's effective life. It includes information on when an effective life can and can't be recalculated, and how to make a new estimate of effective life. (NAT 4517) |
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Uniform capital allowance system: disposal of a depreciating asset
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| This document provides information on the capital allowance rules relating to the disposal of a depreciating asset. Information includes how to account for the disposal of a depreciating asset, and offsetting a balancing adjustment amount against a replacement depreciating asset. |
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Uniform capital allowance system: low-value pools
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| This document provides information on the low-value pool provisions under the capital allowance system. It includes information on which depreciating assets can and can't be allocated to a low-value pool, and how to work out a deduction for pooled assets. |
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What are the uniform capital allowance rules
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| This document provides overview information on the capital allowance system. It includes information on depreciating assets, who is entitled to claim under the measures, and links to further - more detailed information. (NAT 4990) |
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Capital gains tax (CGT)
Class rulings
Compliance
Consolidation
Businesses
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Consolidation and market valuation
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| This guide summarises the Tax Office’s more detailed market valuation guidelines for consolidation, which set out the consolidation-specific requirements for market valuing assets (including membership interests in an entity). NAT 7803-02.2005 |
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Consolidation: overview
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| This document provides an introduction to the operation of the consolidation regime including eligibility requirements, potential costs and benefits, reporting and payment, and timing and transitional provisions. |
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Pay as you go (PAYG) instalments for entities leaving a consolidated group
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| This document is a guide on PAYG I to entities leaving a consolidated group. It includes information on how often to pay, how much to pay, the new instalment rate for change informer group, joining another consolidated group and leaving a group during the formation period. |
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Pay as you go instalments for consolidated groups
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| This document is an introduction to the pay as you go instalment product for consolidated groups. It includes information on how much to pay, working out the group's instalment income, how we calculate the consolidated instalment rate, changing the amount to pay as well as the impacts on previous PAYG instalment options. |
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All
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Consolidation and market valuation
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| This guide summarises the Tax Office’s more detailed market valuation guidelines for consolidation, which set out the consolidation-specific requirements for market valuing assets (including membership interests in an entity). NAT 7803-02.2005 |
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Consolidation: demystifying consolidation
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| This document contains practical information to help you and your clients make informed decisions about consolidation. It includes a presentation by Mark Northeast, a tax consulting partner of Pitcher Partners Melbourne. |
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Consolidation: eligibility - can you form a consolidated group?
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| Summary of the consolidated group eligibility criteria for head companies and subsidiaries including examples of structures that can and cannot consolidate. |
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Consolidation: implications when buying a wholly-owned business entity
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| Explanation of how the consolidation status of an entity that is being sold may have implications for the rights of the buyer. |
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Consolidation: overview
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| This document provides an introduction to the operation of the consolidation regime including eligibility requirements, potential costs and benefits, reporting and payment, and timing and transitional provisions. |
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Consolidation: transitional rules and timing
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| This document sets out the key timing issues that affect decisions on whether and when to consolidate, including transitional concessions, and includes a timeline of key dates. |
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Demystifying consolidation for small business workshop
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| Presenters' slides from the consolidation workshops for small business held in 2003 and 2004. |
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Pay as you go (PAYG) instalments for entities leaving a consolidated group
|
| This document is a guide on PAYG I to entities leaving a consolidated group. It includes information on how often to pay, how much to pay, the new instalment rate for change informer group, joining another consolidated group and leaving a group during the formation period. |
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Pay as you go instalments for consolidated groups
|
| This document is an introduction to the pay as you go instalment product for consolidated groups. It includes information on how much to pay, working out the group's instalment income, how we calculate the consolidated instalment rate, changing the amount to pay as well as the impacts on previous PAYG instalment options. |
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Deductions
Demergers
Depreciation
Individuals
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Guide to depreciating assets 2007-08
|
| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2007. |
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Guide to depreciating assets 2008-09
|
| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2009. |
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All
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Guide to depreciating assets 2007-08
|
| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2007. |
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Guide to depreciating assets 2008-09
|
| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2009. |
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Employment termination payments
All
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Bona fide redundancy payments and approved early retirement scheme payments
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| Brief information on eligible termination payments (ETPs) including approved early retirement schemes, bona fide redundancy payments and the taxation treatment of ETP components. |
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Eligible termination payment roll-overs post-June 1983 - untaxed element component
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| This fact sheet explains the tax and surcharge implications for individuals who have rolled-over an eligible termination payment (ETP) into their own self managed superannuation fund (SMSF). |
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Eligible termination payments - a guide for employers on permanent disability of an employee
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| This guide helps employers decide if they are paying an eligible termination payment because of an employee's permanent disability. |
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Eligible termination payments - a guide for employers on redundancy of an employee
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| This guide helps employers decide if they are paying a redundancy payment called a 'bona-fide redundancy payment' or an 'approved early retirement scheme payment'. |
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Eligible termination payments - a guide for employers on the death of an employee
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| This guide helps employers paying an eligible termination payment because of an employee's death. |
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Eligible termination payments - a practical guide for employers
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| This guide offers practical help to employers who are paying lump sum payments, called eligible termination payments (ETPs) to employees who stop working for you. |
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Employer ETP worksheet (ETPs with an invalidity component)
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| This worksheet will help employers calculate an eligible termination payment (ETP) before payment, when paid to an employee on termination of employment due to an employee's permanent disability. |
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Employer ETP worksheet (for redundancy and approved early retirement scheme payments)
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| This worksheet will help employers calculate the tax-free amount of a bona fide redundancy payment. |
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Employment termination payment on the death of an employee
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| Use this worksheet (PDF, 92KB) if you are making an eligible termination payment on the death of an employee. Do not include payments made to a trustee of a deceased estate. No amount is required to be withheld from a death benefit ETP paid to a trustee of a deceased estate. |
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Employment termination payment with an invalidity segment worksheet
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| Use this worksheet (PDF, 104KB) if you are making an employment termination payment that has an invalidity segment. Do not use this worksheet for payments relating to a death benefit, a genuine redundancy, or an early retirement payment. |
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Employment termination payments - when an employee leaves
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| This guide explains what you need to do when an employee leaves and you are making an employment termination payment (ETP). It will help you make and report the ETP, and calculate the tax amount to be withheld from the payment. |
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Employment termination payments worksheet
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| Use this worksheet (PDF, 96 KB) if you are making an employment termination payments. Do not use this worksheet for payments relating to invalidity, a death benefit, a genuine redundancy or early retirement. |
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Tax-free and employment termination payment amount for genuine redundancy or early retirement scheme payments
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| Use this worksheet (PDF, 84KB) to help you calculate the tax-free and employment termination payment amount for genuine redundancy or early retirement scheme payments. Do not use this worksheet for invalidity or death benefit payments. |
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Excise
Families
Fringe benefits
Non-profit organisations
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Endorsement to access charity tax concessions
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| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
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Fringe benefits tax for non-profit organisations
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| Help for non-profit organisations to understand their fringe benefits tax concessions and obligations. (NAT 14947) |
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Fundraising
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| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
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Tax basics for non-profit organisations
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| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
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Volunteers and tax
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| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
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Fuel tax credits
Gifts
Non-profit organisations
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Conservation covenant concessions
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| Explains tax concessions available to landowners entering into certain conservation covenants. |
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Cultural Gifts
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| This fact sheet discusses gifts of cultural items made to public art galleries, museums and libraries under the Cultural Gifts Program. NAT 8236. |
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Fundraising
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| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
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Gift fund requirements
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| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
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GiftPack
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| A comprehensive guide on tax deductible gifts. It helps organisations understand what they need to do if they want to receive tax deductible gifts. It also helps donors who want to claim tax deductions for their gifts. (NAT 3132) |
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Providing assistance to victims of natural and other disasters in Australia
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| This fact sheet explains whether funds that assist disaster victims can be endorsed as deductible gift recipients (DGRs) under the necessitous circumstances fund DGR category. (NAT 5278.08.2003) |
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School building funds
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| This fact sheet explains whether a fund can be endorsed by the Tax Office as a school building fund and receive income tax deductible gifts. |
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The endorsement process for deductible gift recipients
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| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
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All
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Conservation covenant concessions
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| Explains tax concessions available to landowners entering into certain conservation covenants. |
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Cultural Gifts
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| This fact sheet discusses gifts of cultural items made to public art galleries, museums and libraries under the Cultural Gifts Program. NAT 8236. |
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Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
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Gift fund requirements
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| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
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GiftPack
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| A comprehensive guide on tax deductible gifts. It helps organisations understand what they need to do if they want to receive tax deductible gifts. It also helps donors who want to claim tax deductions for their gifts. (NAT 3132) |
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Providing assistance to victims of natural and other disasters in Australia
|
| This fact sheet explains whether funds that assist disaster victims can be endorsed as deductible gift recipients (DGRs) under the necessitous circumstances fund DGR category. (NAT 5278.08.2003) |
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School building funds
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| This fact sheet explains whether a fund can be endorsed by the Tax Office as a school building fund and receive income tax deductible gifts. |
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The endorsement process for deductible gift recipients
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| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
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GST
Individuals
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GST and gambling
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| How to work out if you are conducting gambling activities and how GST applies to gambling sales you make. NAT 3018 |
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Businesses
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Accounting for long-term non-reviewable contracts on your activity statement
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| These instructions will help you to account for the goods and services tax (GST) on long-term non-reviewable contracts (LTNRC) on your activity statement. NAT 13591-09.2005 |
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Application for medical assessment to obtain a car or car parts GST-free
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| Application for medical assessment to obtain a car or car parts GST-free. NAT 3417 |
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Application to register or change details for a GST group
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| You should complete this application if you want to change the nominated representative of a GST group, create a GST group, cancel a GST group, add a member to a GST group or delete a member from a GST group. (NAT 2952) |
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Business norms percentages No. 1 - hot bread shops
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| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a hot bread shop. NAT 3186-10.2007 |
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Business norms percentages No. 2 - convenience stores that convert food
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| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that converts food. NAT 3187-10.2007 |
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Business norms percentages No. 3 - convenience stores that do not convert food
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| Help you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that does not convert food. NAT 3188-10.2007 |
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Business norms percentages No. 4 - fresh fish retailers
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| Helps you to work out if you are eligible to use the business norms simplified accounting method if you are a fresh fish retailer and you sell some cooked fish. |
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Business norms percentages No. 5 - rural convenience stores
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| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007 |
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Business norms percentages No. 6 - pharmacies
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| Helps you to work out if you are eligible to use the businessnorms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007 |
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Business norms percentages No. 7 - cake shops
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| Helps you to work out if you are eligible to use the business norms simplified accounting. NAT 3270-10.2007 |
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Business norms percentages No. 8 - health food shops
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| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a health food shop and you do not convert GST-free food into taxable food. NAT 3271-10.2007 |
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Business norms percentages No. 9 - continental delicatessens
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| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272-10.2007 |
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Cash and non-cash accounting
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| Explains the cash basis and non-cash (accruals) basis of accounting for GST and when to pay GST and claim GST credits. NAT 3136. |
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Common GST errors and property
|
| This fact sheet covers common errors that may occur when for example, you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments. (NAT 73112). |
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Completing your annual GST return
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| These instructions explain how to complete your annual GST return. NAT 13075. |
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Computer Assisted Verification (CAV)
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| This fact sheet outlines how the Tax Office will use computer assisted verification techniques during our compliance activities. |
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Correcting GST mistakes
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| This guide explains when businesses can use a later Business activity statement (BAS) to correct mistakes made on an earlier BAS. It does not apply to 'adjustments' as defined in the GST law, just errors and omissions. NAT 4700. |
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Employee reimbursements and GST
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| Employers are entitled to GST credits for employee reimbursements. NAT 7755-08.2004 |
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Flowchart for scrap metal industry code of compliance
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| A flowchart to assist in understanding the process for the scrap metal industry code of compliance. NAT 10587-02.2008 |
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Goods and services tax - how to complete your activity statement
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| Explains what you need to do to complete the GST section of your activity statement. (NAT 7392) |
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GST - completing your activity statement - business norms method
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| Instructions for small food retailers that use the business norms simplified GST accounting method. |
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GST - completing your activity statement - purchases snapshot method
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| For small food retailers using a simplified GST accounting method NAT 15978-10.2007. Read together with Simplified GST accounting methods (NAT 3185). |
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GST - completing your activity statement - sales percentage method
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| For small food retailers using a simplified GST accounting method NAT 16016. Read together with Simplified GST accounting methods (NAT 3185). |
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GST - completing your activity statement - snapshot method
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| Instructions for small food retailers that use the snapshot simplified GST accounting method. |
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GST - completing your activity statement - stock purchases method
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| Instructions for small food retailers that use the stock purchases simplified GST accounting method. |
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GST - Travel agents and commissions
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| This fact sheet outlines the GST implications of commissions received by travel agents from suppliers of transport and land content. NAT 4518-07.2001 |
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GST and acupuncture, naturopathy and herbal medicine services
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| This fact sheet explains how GST applies to acupuncture, naturopathy and herbal medicine services you supplied from 1 July 2003. NAT 8090 |
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GST and annual private apportionment
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| This fact sheet explains how eligible taxpayers can account for the private portion of their business purchases on an annual basis rather than in every activity statement. NAT 12877. |
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GST and Australian travel packages sold by foreign tour operators
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| This fact sheet explains the goods and services tax (GST) obligations of foreign tour operators who sell or purchase Australian travel packages or components from 1 October 2005. NAT 13904-06.2005 |
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GST and commercial accommodation - completing your activity statement
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| Explains how to account for commercial accommodation you provide (not residential accommodation) on your activity statement. (NAT 10813). |
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GST and financial supplies - completing your activity statement
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| This document explains what a financial supply is and how to complete your activity statement. It also clarifies when you can claim GST credits for financial supplies, the financial acquisitions threshold and calculation methods. |
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GST and financial supplies for self managed super funds
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| This fact sheet explains the GST obligations for self managed superannuation funds and provides details of the requirements for claiming reduced GST credits on purchases used to make financial supplies. |
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GST and food - Schedules 1 and 2
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| This fact sheet outlines what food for human consumption is GST-free and what is taxable. |
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GST and fundraising dinners or similar functions
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| How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327. |
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GST and gambling supplies - completing your activity statement
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| How to account for and report goods and services tax (GST) on cash and non-cash prizes you provide. Nat 10672-07.2006. This information supplements the activity statement instructions (NAT 7392). |
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GST and imported goods
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| Describes how and when you pay GST on imports and circumstances where you can defer payment of GST on imported goods, how you can claim tax credits and the evidence of importation that is required. |
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GST and insurance transactions - completing your activity statement
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| How to account for goods and services tax (GST) on business related insurance you purchase, amounts you claim and excesses you pay. Nat 10668-07.2006. This information supplements the activity statement instructions (NAT 7392) |
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GST and international transport of passengers
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| This fact sheet explains that providers and arrangers of international transport of passengers need to identify which of their supplies are GST-free. NAT 3459-08.2000 (Not available in print) |
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GST and LCT on cars you buy - a guide for people with disabilities
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| This guide helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free. |
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GST and long-term non-reviewable contracts
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| This fact sheet explains how goods and services tax (GST) applies to long-term non-reviewable contracts from 1 July 2005. NAT 12997-07.2005 |
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GST and medical aids and appliances
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| This fact sheet explains when the sale of medical aids and appliances are GST-free. NAT 4651 |
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GST and medical services
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| How GST applies to medical services. For information about how GST applies to other health services, refer to 'GST and other health services' (NAT 4650). |
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GST and motor vehicles
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| Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629). |
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GST and other health services
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| This fact sheet explains what health services, apart from medical services, are GST-free. NAT 4650-11.2005 |
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GST and personal aquatic survival skills
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| Describes the difference between supplying personal aquatic survival skills and swimming lessons. |
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GST and product recalls
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| Explains how GST applies to recalled products that cannot be used or resold. |
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GST and progressive or periodic sales and purchases - completing your activity statement
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| How to account for and report goods and services tax (GST) on progressive or periodic sales and purchases. (NAT 15398). This information supplements the activity statement instructions (NAT 7392). |
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GST and property
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| This guide will help you work out how GST applies to GST property sales and transactions (NAT 72957). |
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GST and property - creditable purpose adjustments
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| Explains when you may have an adjustment for a change in use of property (NAT 73095). |
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GST and second-hand goods - completing your activity statement
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| How to calculate and report goods and services tax (GST) on sales and purchases of second-hand goods.Nat 10817-07.2006. This information supplements the activity statement instructions (NAT 7392). |
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GST and serviced apartments in retirement villages
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| This fact sheet explains the goods and services tax (GST) treatment of certain supplies you, as a retirement village operator, make to residents of serviced apartments in your retirement village. NAT 12761. |
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GST and the application of the non-commercial activity rules for charities to the provision of fringe benefits
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| This fact sheet explains how the non-commercial activity rules apply to a supply made by a charity which is a fringe benefit. This covers fringe benefits and includes exempt benefits under the Fringe Benefits Tax Assessment Act. NAT 7633-11.2003 |
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GST and the arbitration process for long-term non-reviewable contracts
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| This fact sheet provides questions and answers in relation to goods and services tax (GST) and the arbitration process for long-term non-reviewable contracts. NAT 14206-08.2005 |
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GST and the disposal of capital assets
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| How to account for GST when disposing of capital assets (NAT 7682). |
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GST and the environmental management charge
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| How GST applies to the environmental management charge. |
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GST and the Great Barrier Reef Marine Park structural adjustment package 2004
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| This fact sheet explains the goods and services tax (GST) implications of each component of the adjustment package available to those affected by the Great Barrier Reef Marine Park (GBRMP) rezoning. NAT 13209-08.2005 |
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GST and the margin scheme
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| The GST and the margin scheme guide outlines how you can use the margin scheme, how to apply it, the calculation methods, GST payable, eligibility, valuations, written agreements, record keeping and how to access more information. |
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GST and the margin scheme - completing your activity statement
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| Explains how to account for GST on sales and purchases made under the margin scheme. (NAT 10670). |
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GST and the sale of reconditioned parts
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| This fact sheet explains the goods and services tax (GST) treatment of sales of reconditioned parts where the invoice you issue separately itemises a deposit for a worn part the customer sells to you in return. |
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GST and the treatment of supplies made through agents
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| This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents. NAT 11504-08.2007 |
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GST and things purchased from offshore - completing your activity statement
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| How to account for goods and services tax (GST) on purchases from offshore. Nat 10674-07.2006. This information supplements the activity statement instructions (NAT 7392). |
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GST and vouchers - completing your activity statement
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| How to account for and report goods and services tax (GST) on vouchers (NAT 10815). This information supplements the activity statement instructions (NAT 7392). |
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GST branches
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| Explains the requirements of a GST branch and will help you understand your GST obligations if you register a GST branch. |
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GST calculation worksheet for BAS
|
| This GST calculation work sheet for BAS will assist you in calculating your GST. NAT 4203-04.2004 |
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GST credits for business
|
| Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. (NAT 3019) |
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GST food guide
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| This guide explains the rules you use to work out the GST status of food items you sell. |
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|
GST for pre-school operators
|
| This guide explains what you, as a pre-school operator, need to do to meet your GST obligations. NAT 12579-6.2007 |
|
|
|
GST for small business
|
| This guide provides an overview of GST and explains what you need to do to meet your GST obligations. NAT 3014. |
|
|
|
GST for the racing industry
|
| This guide explains what owners, lessees, jockeys, drivers, trainers and breeders of racing animals need to do to meet their goods and services tax (GST) obligations. NAT 13425. |
|
|
|
GST groups
|
| This fact sheet explains how to form a GST group and how it operates under GST law (NAT 3089). |
|
|
|
GST instalments
|
| This fact sheet contains information about options for reporting and paying GST, including the option to pay GST by instalments. |
|
|
|
GST on livestock and game sales
|
| Under the GST Act, sales of animals are subject to GST while sales of meat for human consumption are GST-free. NAT 3508-08.2006. |
|
|
|
Having your GST issue reviewed
|
| Your rights in relation to goods and services tax (GST) decisions. |
|
|
|
Hire purchase, leasing and GST
|
| This fact sheet explains what hire purchase leasing is, how GST applies and how you can claim GST credits on hire purchases. It also explains how leasing agreements operate, how GST is payable and how you can claim GST credits. NAT 3491. |
|
|
|
Industry incentive payments for greeting card retailers
|
| Explains the GST treatment of incentives you receive from greeting card manufacturers and wholesalers. |
|
|
|
Insurance and GST
|
| Explains how GST applies if you are registered for GST and take out general insurance for business purposes. (NAT 3427). |
|
|
|
Leaving the GST system
|
| What you need to do to finalise your GST obligations. |
|
|
|
Luxury car tax
|
| Explains how to meet your luxury car tax (LCT) obligations. (NAT 3394) |
|
|
|
Luxury car tax - how to complete your activity statement
|
| Instructions for completing the luxury car tax (LCT) section of your activity statement. NAT 7391 |
|
|
|
Making an adjustment on your activity statement
|
| How to make an adjustment of your net goods and services tax (GST) liability for a reporting period. Read this guide in conjunction with Goods and services tax-how to complete your activity statement (NAT 7392). NAT 11035-07.2006 |
|
|
|
Quarterly GST options
|
| This fact sheet explains the three options for reporting and/or paying goods and services tax (GST) quarterly. (NAT 4149) |
|
|
|
Rebates and GST
|
| How GST applies to rebates you pay and receive and other trade incentive payments that are common in the manufacturing, wholesaling and retailing industries. |
|
|
|
Report your GST once a year
|
| This fact sheet explains who is eligible to report goods and services tax (GST) annually and outlines the election, lodgment and payment arrangements. NAT 12906-12.2007 |
|
|
|
Reporting and paying GST monthly
|
| Explains your obligations if you choose, or are required to report and pay your goods and services tax (GST) monthly. |
|
|
|
Reporting mistakes on GST and property transactions
|
| If you are a property owner, developer or are registered for GST and you use your property differently from the way you planned to, you may have to report a GST adjustment. You can do this by completing a Voluntary Disclosure Statement. |
|
|
|
Selling taxi licences and plates
|
| This fact sheet explains when the sale of a taxi licence/plate can be GST-free as a supply of a going concern. NAT 7427-09.2007 |
|
|
|
Simpler GST accounting for the food and grocery industry
|
| This fact sheet is a binding ruling explaining how you can rely on the EANnet food classification system to find out which food and groceries have GST included in the price and which products are GST-free. NAT 7162. |
|
|
|
Simplified GST accounting methods
|
| Describes the simplified GST accounting methods for small food retailers and explains when they can be used. NAT 3185-10.2007 |
|
|
|
Time limits on GST refunds
|
| This page advises taxpayers how they can submit a notification form for their entitlement to a GST refund. |
|
|
|
Valid tax invoices and GST credits
|
| This fact sheet explains the requirements of a valid tax invoice and recipient created tax invoices (RCTIs). |
|
|
|
Varying your GST instalments
|
| This fact sheet explains how you can vary your GST instalment amount advised by the Tax Office. It may help you decide whether you should vary your instalment amount. NAT 4239-04.2001 |
|
|
Non-profit organisations
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
Tax basics for non-profit organisations
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
All
|
Accounting for long-term non-reviewable contracts on your activity statement
|
| These instructions will help you to account for the goods and services tax (GST) on long-term non-reviewable contracts (LTNRC) on your activity statement. NAT 13591-09.2005 |
|
|
|
Application for medical assessment to obtain a car or car parts GST-free
|
| Application for medical assessment to obtain a car or car parts GST-free. NAT 3417 |
|
|
|
Application to register or change details for a GST group
|
| You should complete this application if you want to change the nominated representative of a GST group, create a GST group, cancel a GST group, add a member to a GST group or delete a member from a GST group. (NAT 2952) |
|
|
|
Business norms percentages No. 1 - hot bread shops
|
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a hot bread shop. NAT 3186-10.2007 |
|
|
|
Business norms percentages No. 2 - convenience stores that convert food
|
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that converts food. NAT 3187-10.2007 |
|
|
|
Business norms percentages No. 3 - convenience stores that do not convert food
|
| Help you to work out if you are eligible to use the business norms simplified accounting method if you operate a convenience store that does not convert food. NAT 3188-10.2007 |
|
|
|
Business norms percentages No. 4 - fresh fish retailers
|
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you are a fresh fish retailer and you sell some cooked fish. |
|
|
|
Business norms percentages No. 5 - rural convenience stores
|
| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a rural convenience store that may include fuel or Australia Post agency sales. NAT 3268-10.2007 |
|
|
|
Business norms percentages No. 6 - pharmacies
|
| Helps you to work out if you are eligible to use the businessnorms simplified GST accounting method if you operate a pharmacy that makes GST-free and taxable food sales. NAT 3269-10.2007 |
|
|
|
Business norms percentages No. 7 - cake shops
|
| Helps you to work out if you are eligible to use the business norms simplified accounting. NAT 3270-10.2007 |
|
|
|
Business norms percentages No. 8 - health food shops
|
| Helps you to work out if you are eligible to use the business norms simplified accounting method if you operate a health food shop and you do not convert GST-free food into taxable food. NAT 3271-10.2007 |
|
|
|
Business norms percentages No. 9 - continental delicatessens
|
| Helps you to work out if you are eligible to use the business norms simplifi ed accounting method if you operate a continental delicatessen and you do not sell hot food or prepared meals. NAT 3272-10.2007 |
|
|
|
Cash and non-cash accounting
|
| Explains the cash basis and non-cash (accruals) basis of accounting for GST and when to pay GST and claim GST credits. NAT 3136. |
|
|
|
Common GST errors and property
|
| This fact sheet covers common errors that may occur when for example, you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments. (NAT 73112). |
|
|
|
Completing your annual GST return
|
| These instructions explain how to complete your annual GST return. NAT 13075. |
|
|
|
Computer Assisted Verification (CAV)
|
| This fact sheet outlines how the Tax Office will use computer assisted verification techniques during our compliance activities. |
|
|
|
Correcting GST mistakes
|
| This guide explains when businesses can use a later Business activity statement (BAS) to correct mistakes made on an earlier BAS. It does not apply to 'adjustments' as defined in the GST law, just errors and omissions. NAT 4700. |
|
|
|
Employee reimbursements and GST
|
| Employers are entitled to GST credits for employee reimbursements. NAT 7755-08.2004 |
|
|
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Flowchart for scrap metal industry code of compliance
|
| A flowchart to assist in understanding the process for the scrap metal industry code of compliance. NAT 10587-02.2008 |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
Goods and services tax - how to complete your activity statement
|
| Explains what you need to do to complete the GST section of your activity statement. (NAT 7392) |
|
|
|
GST - completing your activity statement - business norms method
|
| Instructions for small food retailers that use the business norms simplified GST accounting method. |
|
|
|
GST - completing your activity statement - purchases snapshot method
|
| For small food retailers using a simplified GST accounting method NAT 15978-10.2007. Read together with Simplified GST accounting methods (NAT 3185). |
|
|
|
GST - completing your activity statement - sales percentage method
|
| For small food retailers using a simplified GST accounting method NAT 16016. Read together with Simplified GST accounting methods (NAT 3185). |
|
|
|
GST - completing your activity statement - snapshot method
|
| Instructions for small food retailers that use the snapshot simplified GST accounting method. |
|
|
|
GST - completing your activity statement - stock purchases method
|
| Instructions for small food retailers that use the stock purchases simplified GST accounting method. |
|
|
|
GST - Travel agents and commissions
|
| This fact sheet outlines the GST implications of commissions received by travel agents from suppliers of transport and land content. NAT 4518-07.2001 |
|
|
|
GST and acupuncture, naturopathy and herbal medicine services
|
| This fact sheet explains how GST applies to acupuncture, naturopathy and herbal medicine services you supplied from 1 July 2003. NAT 8090 |
|
|
|
GST and annual private apportionment
|
| This fact sheet explains how eligible taxpayers can account for the private portion of their business purchases on an annual basis rather than in every activity statement. NAT 12877. |
|
|
|
GST and Australian travel packages sold by foreign tour operators
|
| This fact sheet explains the goods and services tax (GST) obligations of foreign tour operators who sell or purchase Australian travel packages or components from 1 October 2005. NAT 13904-06.2005 |
|
|
|
GST and commercial accommodation - completing your activity statement
|
| Explains how to account for commercial accommodation you provide (not residential accommodation) on your activity statement. (NAT 10813). |
|
|
|
GST and financial supplies - completing your activity statement
|
| This document explains what a financial supply is and how to complete your activity statement. It also clarifies when you can claim GST credits for financial supplies, the financial acquisitions threshold and calculation methods. |
|
|
|
GST and financial supplies for self managed super funds
|
| This fact sheet explains the GST obligations for self managed superannuation funds and provides details of the requirements for claiming reduced GST credits on purchases used to make financial supplies. |
|
|
|
GST and food - Schedules 1 and 2
|
| This fact sheet outlines what food for human consumption is GST-free and what is taxable. |
|
|
|
GST and fundraising dinners or similar functions
|
| How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327. |
|
|
|
GST and gambling
|
| How to work out if you are conducting gambling activities and how GST applies to gambling sales you make. NAT 3018 |
|
|
|
GST and gambling supplies - completing your activity statement
|
| How to account for and report goods and services tax (GST) on cash and non-cash prizes you provide. Nat 10672-07.2006. This information supplements the activity statement instructions (NAT 7392). |
|
|
|
GST and imported goods
|
| Describes how and when you pay GST on imports and circumstances where you can defer payment of GST on imported goods, how you can claim tax credits and the evidence of importation that is required. |
|
|
|
GST and insurance transactions - completing your activity statement
|
| How to account for goods and services tax (GST) on business related insurance you purchase, amounts you claim and excesses you pay. Nat 10668-07.2006. This information supplements the activity statement instructions (NAT 7392) |
|
|
|
GST and international transport of passengers
|
| This fact sheet explains that providers and arrangers of international transport of passengers need to identify which of their supplies are GST-free. NAT 3459-08.2000 (Not available in print) |
|
|
|
GST and LCT on cars you buy - a guide for people with disabilities
|
| This guide helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free. |
|
|
|
GST and long-term non-reviewable contracts
|
| This fact sheet explains how goods and services tax (GST) applies to long-term non-reviewable contracts from 1 July 2005. NAT 12997-07.2005 |
|
|
|
GST and medical aids and appliances
|
| This fact sheet explains when the sale of medical aids and appliances are GST-free. NAT 4651 |
|
|
|
GST and medical services
|
| How GST applies to medical services. For information about how GST applies to other health services, refer to 'GST and other health services' (NAT 4650). |
|
|
|
GST and motor vehicles
|
| Explains how GST applies to the purchase or disposal of a motor vehicle. (NAT 4629). |
|
|
|
GST and other health services
|
| This fact sheet explains what health services, apart from medical services, are GST-free. NAT 4650-11.2005 |
|
|
|
GST and personal aquatic survival skills
|
| Describes the difference between supplying personal aquatic survival skills and swimming lessons. |
|
|
|
GST and product recalls
|
| Explains how GST applies to recalled products that cannot be used or resold. |
|
|
|
GST and progressive or periodic sales and purchases - completing your activity statement
|
| How to account for and report goods and services tax (GST) on progressive or periodic sales and purchases. (NAT 15398). This information supplements the activity statement instructions (NAT 7392). |
|
|
|
GST and property
|
| This guide will help you work out how GST applies to GST property sales and transactions (NAT 72957). |
|
|
|
GST and property - creditable purpose adjustments
|
| Explains when you may have an adjustment for a change in use of property (NAT 73095). |
|
|
|
GST and second-hand goods - completing your activity statement
|
| How to calculate and report goods and services tax (GST) on sales and purchases of second-hand goods.Nat 10817-07.2006. This information supplements the activity statement instructions (NAT 7392). |
|
|
|
GST and serviced apartments in retirement villages
|
| This fact sheet explains the goods and services tax (GST) treatment of certain supplies you, as a retirement village operator, make to residents of serviced apartments in your retirement village. NAT 12761. |
|
|
|
GST and the application of the non-commercial activity rules for charities to the provision of fringe benefits
|
| This fact sheet explains how the non-commercial activity rules apply to a supply made by a charity which is a fringe benefit. This covers fringe benefits and includes exempt benefits under the Fringe Benefits Tax Assessment Act. NAT 7633-11.2003 |
|
|
|
GST and the arbitration process for long-term non-reviewable contracts
|
| This fact sheet provides questions and answers in relation to goods and services tax (GST) and the arbitration process for long-term non-reviewable contracts. NAT 14206-08.2005 |
|
|
|
GST and the disposal of capital assets
|
| How to account for GST when disposing of capital assets (NAT 7682). |
|
|
|
GST and the environmental management charge
|
| How GST applies to the environmental management charge. |
|
|
|
GST and the Great Barrier Reef Marine Park structural adjustment package 2004
|
| This fact sheet explains the goods and services tax (GST) implications of each component of the adjustment package available to those affected by the Great Barrier Reef Marine Park (GBRMP) rezoning. NAT 13209-08.2005 |
|
|
|
GST and the margin scheme
|
| The GST and the margin scheme guide outlines how you can use the margin scheme, how to apply it, the calculation methods, GST payable, eligibility, valuations, written agreements, record keeping and how to access more information. |
|
|
|
GST and the margin scheme - completing your activity statement
|
| Explains how to account for GST on sales and purchases made under the margin scheme. (NAT 10670). |
|
|
|
GST and the sale of reconditioned parts
|
| This fact sheet explains the goods and services tax (GST) treatment of sales of reconditioned parts where the invoice you issue separately itemises a deposit for a worn part the customer sells to you in return. |
|
|
|
GST and the treatment of supplies made through agents
|
| This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents. NAT 11504-08.2007 |
|
|
|
GST and things purchased from offshore - completing your activity statement
|
| How to account for goods and services tax (GST) on purchases from offshore. Nat 10674-07.2006. This information supplements the activity statement instructions (NAT 7392). |
|
|
|
GST and vouchers - completing your activity statement
|
| How to account for and report goods and services tax (GST) on vouchers (NAT 10815). This information supplements the activity statement instructions (NAT 7392). |
|
|
|
GST branches
|
| Explains the requirements of a GST branch and will help you understand your GST obligations if you register a GST branch. |
|
|
|
GST calculation worksheet for BAS
|
| This GST calculation work sheet for BAS will assist you in calculating your GST. NAT 4203-04.2004 |
|
|
|
GST credits for business
|
| Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. (NAT 3019) |
|
|
|
GST food guide
|
| This guide explains the rules you use to work out the GST status of food items you sell. |
|
|
|
GST for pre-school operators
|
| This guide explains what you, as a pre-school operator, need to do to meet your GST obligations. NAT 12579-6.2007 |
|
|
|
GST for small business
|
| This guide provides an overview of GST and explains what you need to do to meet your GST obligations. NAT 3014. |
|
|
|
GST for the racing industry
|
| This guide explains what owners, lessees, jockeys, drivers, trainers and breeders of racing animals need to do to meet their goods and services tax (GST) obligations. NAT 13425. |
|
|
|
GST groups
|
| This fact sheet explains how to form a GST group and how it operates under GST law (NAT 3089). |
|
|
|
GST instalments
|
| This fact sheet contains information about options for reporting and paying GST, including the option to pay GST by instalments. |
|
|
|
GST on livestock and game sales
|
| Under the GST Act, sales of animals are subject to GST while sales of meat for human consumption are GST-free. NAT 3508-08.2006. |
|
|
|
Having your GST issue reviewed
|
| Your rights in relation to goods and services tax (GST) decisions. |
|
|
|
Hire purchase, leasing and GST
|
| This fact sheet explains what hire purchase leasing is, how GST applies and how you can claim GST credits on hire purchases. It also explains how leasing agreements operate, how GST is payable and how you can claim GST credits. NAT 3491. |
|
|
|
Industry incentive payments for greeting card retailers
|
| Explains the GST treatment of incentives you receive from greeting card manufacturers and wholesalers. |
|
|
|
Insurance and GST
|
| Explains how GST applies if you are registered for GST and take out general insurance for business purposes. (NAT 3427). |
|
|
|
Leaving the GST system
|
| What you need to do to finalise your GST obligations. |
|
|
|
Luxury car tax
|
| Explains how to meet your luxury car tax (LCT) obligations. (NAT 3394) |
|
|
|
Luxury car tax - how to complete your activity statement
|
| Instructions for completing the luxury car tax (LCT) section of your activity statement. NAT 7391 |
|
|
|
Making an adjustment on your activity statement
|
| How to make an adjustment of your net goods and services tax (GST) liability for a reporting period. Read this guide in conjunction with Goods and services tax-how to complete your activity statement (NAT 7392). NAT 11035-07.2006 |
|
|
|
Quarterly GST options
|
| This fact sheet explains the three options for reporting and/or paying goods and services tax (GST) quarterly. (NAT 4149) |
|
|
|
Rebates and GST
|
| How GST applies to rebates you pay and receive and other trade incentive payments that are common in the manufacturing, wholesaling and retailing industries. |
|
|
|
Report your GST once a year
|
| This fact sheet explains who is eligible to report goods and services tax (GST) annually and outlines the election, lodgment and payment arrangements. NAT 12906-12.2007 |
|
|
|
Reporting and paying GST monthly
|
| Explains your obligations if you choose, or are required to report and pay your goods and services tax (GST) monthly. |
|
|
|
Reporting mistakes on GST and property transactions
|
| If you are a property owner, developer or are registered for GST and you use your property differently from the way you planned to, you may have to report a GST adjustment. You can do this by completing a Voluntary Disclosure Statement. |
|
|
|
Selling taxi licences and plates
|
| This fact sheet explains when the sale of a taxi licence/plate can be GST-free as a supply of a going concern. NAT 7427-09.2007 |
|
|
|
Simpler GST accounting for the food and grocery industry
|
| This fact sheet is a binding ruling explaining how you can rely on the EANnet food classification system to find out which food and groceries have GST included in the price and which products are GST-free. NAT 7162. |
|
|
|
Simplified GST accounting methods
|
| Describes the simplified GST accounting methods for small food retailers and explains when they can be used. NAT 3185-10.2007 |
|
|
|
Tax basics for non-profit organisations
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Time limits on GST refunds
|
| This page advises taxpayers how they can submit a notification form for their entitlement to a GST refund. |
|
|
|
Valid tax invoices and GST credits
|
| This fact sheet explains the requirements of a valid tax invoice and recipient created tax invoices (RCTIs). |
|
|
|
Varying your GST instalments
|
| This fact sheet explains how you can vary your GST instalment amount advised by the Tax Office. It may help you decide whether you should vary your instalment amount. NAT 4239-04.2001 |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
HELP/SFSS
Incentives
Income tax
Individuals
|
Airline employees 2007-08
|
| If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331. |
|
|
|
Airline employees 2008-09
|
| If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331. |
|
|
|
Australian Defence Force members 2007-08
|
| If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321. |
|
|
|
Australian Defence Force members 2008-09
|
| If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321. |
|
|
|
Baby bonus instructions and claim 2007-08
|
| Use this form to claim the baby bonus if you gave birth to a baby or gained legal responsibility of a child aged under 5 (for example, through adoption) on or after 1 July 2001 and prior to 1 July 2004. NAT 6580-6.2008. |
|
|
|
Baby bonus instructions and claim 2008-09
|
| Use this form to claim the baby bonus if you gave birth to a baby or gained legal responsibility of a child aged under 5 (for example, through adoption) on or after 1 July 2001 and prior to 1 July 2004. NAT 6580-6.2009. |
|
|
|
Building workers 2007-08
|
| If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324. |
|
|
|
Building workers 2008-09
|
| If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324. |
|
|
|
Cleaners 2007-08
|
| If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328. |
|
|
|
Cleaners 2008-09
|
| If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328. |
|
|
|
Education Tax Refund instructions and claim 2008-09
|
| For people who are not required to lodge an income tax return and want to claim the Education Tax Refund. |
|
|
|
Factory workers 2007-08
|
| If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329. |
|
|
|
Factory workers 2008-09
|
| If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329. |
|
|
|
Failure to lodge on time for non-practitioners
|
| Provides information on a penalty which may be applied to late lodgment of certain tax documents. (NAT 07093-11.2005) |
|
|
|
Foreign income return form guide 2007-08
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2008. |
|
|
|
Foreign income return form guide 2008-09
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009. |
|
|
|
Hairdressers 2007-08
|
| If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320. |
|
|
|
Hairdressers 2008-09
|
| If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320. |
|
|
|
Hospitality industry employees 2007-08
|
| If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 23260. |
|
|
|
Hospitality industry employees 2008-09
|
| If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 2326. |
|
|
|
Income averaging for special professionals 2007-08
|
| 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 2475-6.2008. |
|
|
|
Income averaging for special professionals 2008-09
|
| 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 2475-6.2009. |
|
|
|
Interest on early payments and overpayments of tax 2007-08
|
| For individuals and taxable trusts, this guide explains your entitlement to interest if you pay your tax early, pay more than is required, or if the Tax Office delays the refund of a running balance account surplus. NAT 2277-6.2008. |
|
|
|
Interest on early payments and overpayments of tax 2008-09
|
| For individuals and taxable trusts, this guide explains your entitlement to interest if you pay your tax early, pay more than is required, or if the Tax Office delays the refund of a running balance account surplus. NAT 2277-6.2009. |
|
|
|
Journalists 2007-08
|
| If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782. |
|
|
|
Journalists 2008-09
|
| If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782. |
|
|
|
Lawyers 2007-08
|
| If you are employed as a lawyer, solicitor, articled clerk and other paralegal, this guide will help you to work out what you can claim in your tax return. NAT 2327. |
|
|
|
Lawyers 2008-09
|
| If you are employed as a lawyer, solicitor, articled clerk and other paralegal, this guide will help you to work out what you can claim in your tax return. NAT 2327. |
|
|
|
Nurses 2007-08
|
| If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319. |
|
|
|
Nurses 2008-09
|
| If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319. |
|
|
|
Performing artists 2007-08
|
| If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325. |
|
|
|
Performing artists 2008-09
|
| If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325. |
|
|
|
Police officers 2007-08
|
| If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316. |
|
|
|
Police officers 2008-09
|
| If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316. |
|
|
|
Real estate employees 2007-08
|
| If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323. |
|
|
|
Real estate employees 2008-09
|
| If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323. |
|
|
|
Salary and wage occupation codes 2005
|
| For use by individuals to assist with the completion of their 2005 taxation returns. NAT 1932-6.2005 in Portable Document Format (PDF). |
|
|
|
Shop assistants 2007-08
|
| If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322. |
|
|
|
Shop assistants 2008-09
|
| If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322. |
|
|
|
Study and claim
|
| If you work and study, you may be eligible for tax deductions. |
|
|
|
Tax can be a piece of cake
|
| Information for young people new to the tax system. Includes information about tax file numbers and lodging your tax return. NAT 2705. |
|
|
|
Tax file numbers
|
| This fact sheet provides information on why a tax file number is needed, proof of identity requirements, how to apply for (or ask about) a tax file number, privacy and penalties. (NAT 1753) |
|
|
|
TaxPack 2008
|
| TaxPack 2008 is designed to help you complete your 2008 tax return for individuals. This guide includes information about the TaxPack, TaxPack supplement and TaxPack for retirees. NAT 0976-06.2008. |
|
|
|
TaxPack 2009
|
| TaxPack 2009 is designed to help you complete your 2009 tax return for individuals. |
|
|
|
Tax-smart investing: what Australians investing in overseas property need to know
|
| Tips to help you be a tax-smart overseas property investor. |
|
|
|
Teachers 2007-08
|
| If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317. |
|
|
|
Teachers 2008-09
|
| If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317. |
|
|
|
Timor Sea Treaty - Joint Petroleum Development Area instructions 2007-08
|
| These instructions should be used by an individual who has earned income during 2007-08 for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. NAT 8277-6.2008. |
|
|
|
Timor Sea Treaty - Joint Petroleum Development Area instructions 2008-09
|
| These instructions should be used by an individual who has earned income during 2008-09 for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. NAT 8277-6.2009. |
|
|
|
Truck drivers 2007-08
|
| If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318. |
|
|
|
Truck drivers 2008-09
|
| If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318. |
|
|
|
Ultimate beneficiary schedule
|
| This schedule enables trustees of closely held trusts to comply with the disclosure requirements in respect of ultimate beneficiaries to net income and tax-preferred amounts of the trusts. |
|
|
|
You and your shares 2007-08
|
| 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 2632-6.2008. |
|
|
|
You and your shares 2008-09
|
| 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 2632-6.2009. |
|
|
Non-profit organisations
|
Does your organisation have to pay income tax?
|
| This factsheet explains the steps for working out the income tax status of your organisation. It also explains the special income tax concessions that apply to taxable non-profit organisations. NAT 7194-08.2007 |
|
|
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
GST and motor vehicle trade-ins for charities
|
| This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. |
|
|
|
How to calculate your organisation's taxable income
|
| This fact sheet explains how to calculate the taxable income of a non-profit club, society or association, including the concessional treatment of amounts received from members. NAT 7196-08.2007 |
|
|
|
Income tax guide for non-profit organisations
|
| This guide helps non-profit organisations, including charities, understand their income tax obligations and entitlements. You should use this guide if you are involved in the administration of a non-profit organisation. (NAT 7967-09.2006) |
|
|
|
Tax basics for non-profit organisations
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
All
|
Airline employees 2007-08
|
| If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331. |
|
|
|
Airline employees 2008-09
|
| If you work in the airline industry as a flight attendant, flight engineer, pilot or ground engineer, this document will help you to work out what claims you can make in your tax return. NAT 2331. |
|
|
|
Australian Defence Force members 2007-08
|
| If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321. |
|
|
|
Australian Defence Force members 2008-09
|
| If you are a member of the defence forces, this guide will help you to work out what you can claim in your tax return. NAT 2321. |
|
|
|
Baby bonus instructions and claim 2007-08
|
| Use this form to claim the baby bonus if you gave birth to a baby or gained legal responsibility of a child aged under 5 (for example, through adoption) on or after 1 July 2001 and prior to 1 July 2004. NAT 6580-6.2008. |
|
|
|
Baby bonus instructions and claim 2008-09
|
| Use this form to claim the baby bonus if you gave birth to a baby or gained legal responsibility of a child aged under 5 (for example, through adoption) on or after 1 July 2001 and prior to 1 July 2004. NAT 6580-6.2009. |
|
|
|
Bartering and barter exchanges
|
| Business transactions involving bartering will result in taxation obligations. NAT 9748. |
|
|
|
Building workers 2007-08
|
| If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324. |
|
|
|
Building workers 2008-09
|
| If you are employed in the building industry, this guide will help you to work out what you can claim in your tax return. NAT 2324. |
|
|
|
Business industry codes 2007
|
| For use by individuals, partnerships, trusts and companies to assist with completion of 2007 tax returns. NAT1827-6.2007 |
|
|
|
Business industry codes 2009
|
| For use by individuals, partnerships, trusts and companies to assist with the completion of 2009 tax returns. NAT 1827-6.2009 |
|
|
|
Capital allowances schedule instructions 2009
|
| If you have claimed a deduction for decline in value, you may need to complete a capital allowances schedule for 2009. NAT 4089-6.2009 |
|
|
|
Cleaners 2007-08
|
| If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328. |
|
|
|
Cleaners 2008-09
|
| If you are employed as a cleaner, this guide will help you to work out what you can claim in your tax return. NAT 2328. |
|
|
|
Company tax return instructions 2009
|
| For use by companies to assist with completion of 2009 tax returns. NAT 0669-6.2009. |
|
|
|
Consolidated groups losses schedule instructions 2005
|
| A head company of a consolidated group or MEC (multiple entry consolidated) group that satisfies any one or more of a series of tests must complete the Consolidated losses schedule 2005, and lodge it with the Company tax return 2005. NAT 7891-6.2005. |
|
|
|
Consolidated groups losses schedule instructions 2009
|
| A head company of a consolidated group or MEC (multiple entry consolidated) group that satisfies any one or more of a series of tests, must complete the Consolidated losses schedule 2009 and lodge it with the Company tax return 2009. NAT 7891-6.2009 |
|
|
|
Does your organisation have to pay income tax?
|
| This factsheet explains the steps for working out the income tax status of your organisation. It also explains the special income tax concessions that apply to taxable non-profit organisations. NAT 7194-08.2007 |
|
|
|
Education Tax Refund instructions and claim 2008-09
|
| For people who are not required to lodge an income tax return and want to claim the Education Tax Refund. |
|
|
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Explanatory notes for the Life insurance companies taxation schedule - consolidated groups 2009
|
| If you are responsible for preparing the tax return for a life insurance company, these instructions will help you to prepare the attached schedule. NAT 7334CON-6.2009 |
|
|
|
Explanatory notes for the Life insurance companies taxation schedule 2009
|
| If you are responsible for preparing the tax return for a life insurance company, these instructions will help you to prepare the attached schedule. NAT 7334-6.2009 |
|
|
|
Factory workers 2007-08
|
| If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329. |
|
|
|
Factory workers 2008-09
|
| If you work in a factory, this guide will help you to work out what you can claim in your tax return. NAT 2329. |
|
|
|
Failure to lodge on time for non-practitioners
|
| Provides information on a penalty which may be applied to late lodgment of certain tax documents. (NAT 07093-11.2005) |
|
|
|
Family trust election and/or family trust revocation form 2005
|
| For completion by family trust trustee(s) to assist with completion of 2005 tax returns. NAT 2787 available in Portable Document Format (PDF). |
|
|
|
Family trust election, revocation or variation 2009
|
| Election form and explanatory notes. For completion by family trust trustee(s) to assist with completion of 2009 tax returns. NAT 2787-6.2009 |
|
|
|
Farm management deposit scheme
|
| This document describes proposed legislative amendments to remove a minor inconsistency in the application of the farm mangement deposits scheme. |
|
|
|
Farm management deposits scheme
|
| This overview explains how primary producers can shift before-tax income from years when they need it least, to years when they need it most. NAT 8776. |
|
|
|
Foreign income return form guide 2007-08
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2008. |
|
|
|
Foreign income return form guide 2008-09
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009. |
|
|
|
Fund income tax return instructions 2009
|
| For use by funds to assist with completion of Fund income tax return 2009. NAT 71605-6.2009 |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
GST and motor vehicle trade-ins for charities
|
| This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. |
|
|
|
Guide to concessions for small business entities
|
| Information about the concessions available to small business entities. |
|
|
|
Hairdressers 2007-08
|
| If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320. |
|
|
|
Hairdressers 2008-09
|
| If you are employed as a hairdresser, this guide will help you to work out what you can claim in your tax return. NAT 2320. |
|
|
|
Home-based business
|
| Additional tax considerations for people operating a business at or from their home. |
|
|
|
Hospitality industry employees 2007-08
|
| If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 23260. |
|
|
|
Hospitality industry employees 2008-09
|
| If you are employed in the hospitality industry as a chef, waiter, waitress or bar attendant, this guide will help you to work out what you can claim in your tax return. NAT 2326. |
|
|
|
How to calculate your organisation's taxable income
|
| This fact sheet explains how to calculate the taxable income of a non-profit club, society or association, including the concessional treatment of amounts received from members. NAT 7196-08.2007 |
|
|
|
Income averaging for special professionals 2007-08
|
| 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 2475-6.2008. |
|
|
|
Income averaging for special professionals 2008-09
|
| 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 2475-6.2009. |
|
|
|
Income tax and deductions for small business
|
| How to calculate assessable income and allowable deductions, and lodge an annual income tax return. (NAT 10710) |
|
|
|
Income tax guide for non-profit organisations
|
| This guide helps non-profit organisations, including charities, understand their income tax obligations and entitlements. You should use this guide if you are involved in the administration of a non-profit organisation. (NAT 7967-09.2006) |
|
|
|
Interest on early payments and overpayments of tax 2007-08
|
| For individuals and taxable trusts, this guide explains your entitlement to interest if you pay your tax early, pay more than is required, or if the Tax Office delays the refund of a running balance account surplus. NAT 2277-6.2008. |
|
|
|
Interest on early payments and overpayments of tax 2008-09
|
| For individuals and taxable trusts, this guide explains your entitlement to interest if you pay your tax early, pay more than is required, or if the Tax Office delays the refund of a running balance account surplus. NAT 2277-6.2009. |
|
|
|
Interposed entity election or revocation 2009
|
| Election form and explanatory notes. For use by the trustee(s), company or partners to assist with completion of 2009 tax returns. NAT 2788-6.2009 |
|
|
|
Journalists 2007-08
|
| If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782. |
|
|
|
Journalists 2008-09
|
| If you are employed as a journalist in the print, radio or television industry, this guide will help you to work out what you can claim in your tax return. NAT 2782. |
|
|
|
Lawyers 2007-08
|
| If you are employed as a lawyer, solicitor, articled clerk and other paralegal, this guide will help you to work out what you can claim in your tax return. NAT 2327. |
|
|
|
Lawyers 2008-09
|
| If you are employed as a lawyer, solicitor, articled clerk and other paralegal, this guide will help you to work out what you can claim in your tax return. NAT 2327. |
|
|
|
Life insurance companies taxation schedule and explanatory notes 2005
|
| If you are responsible for preparing the tax return for a life company, these instructions will help you to prepare the attached schedule. NAT 7334-6.2005. |
|
|
|
Losses schedule instructions 2005
|
| For use by companies, trusts and superannuation funds to assist with completion of 2005 Losses schedule. NAT 4088-6.2005. Updated with revised version on 14 July 2005. |
|
|
|
Losses schedule instructions 2009
|
| For use by companies, trusts and superannuation funds to assist with completion of 2009 Losses schedule. NAT 4088-6.2009 |
|
|
|
Nurses 2007-08
|
| If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319. |
|
|
|
Nurses 2008-09
|
| If you are employed as a nurse, this guide will help you to work out what you can claim in your tax return. NAT 2319. |
|
|
|
Partnership and trust tax return instructions 2005
|
| For use by partnerships and trusts to assist with completion of 2005 tax returns. NAT 2297-6.2005 is available in Portable Document Format (PDF). |
|
|
|
Partnership and trust tax returns instructions 2009
|
| For use by partnerships and trusts to assist with completion of 2009 tax returns. NAT 2297-6.2009 |
|
|
|
Performing artists 2007-08
|
| If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325. |
|
|
|
Performing artists 2008-09
|
| If you are employed as a performing artist, this guide will help you to work out what you can claim in your tax return. NAT 2325. |
|
|
|
Personal services income schedule 2003
|
| For use by companies, partnerships and trusts only. To assist with completion of 2003 tax returns. (NAT 3421-06.2003) Available in PDF. |
|
|
|
Personal services income schedule 2005
|
| For use by companies, partnerships and trusts only, to assist with completion of 2005 tax returns. NAT 3421 is available in Portable Document Format (PDF). |
|
|
|
Personal services income schedule 2009
|
| For use by companies, partnerships and trusts only, to assist with completion of 2009 tax returns. NAT 3421-6.2009 |
|
|
|
Police officers 2007-08
|
| If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316. |
|
|
|
Police officers 2008-09
|
| If you are employed as a police officer, this guide will help you to work out what you can claim in your tax return. NAT 2316. |
|
|
|
Real estate employees 2007-08
|
| If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323. |
|
|
|
Real estate employees 2008-09
|
| If you are employed in the real estate industry, this guide will help you to work out what you can claim in your tax return. NAT 2323. |
|
|
|
Record keeping for barter transactions
|
| Details what records you need to keep for your barter transactions if you operate a small business involved in bartering. |
|
|
|
Record keeping in the pubs and clubs industry
|
| Details what records you need to keep for your daily business transactions if you operate a small business in the pubs and clubs industry. |
|
|
|
Research and development tax concession schedule instructions 2009
|
| For use by companies to assist with research and development deductions on the company tax return for 2009. NAT 6709-6.2009 |
|
|
|
Salary and wage occupation codes 2005
|
| For use by individuals to assist with the completion of their 2005 taxation returns. NAT 1932-6.2005 in Portable Document Format (PDF). |
|
|
|
Salary and wage occupation codes 2009
|
| For use by tax practitioners to assist with completion of their clients' 2009 tax returns. NAT 1932-08-2009. |
|
|
|
Salary and wage occupation codes booklet 2008
|
| For use by individuals to assist with completion of their 2008 tax returns. NAT 1932-6.2008 |
|
|
|
Schedule 25A instructions 2009
|
| For use by companies, trusts, partnerships and funds to assist with completion of 2009 tax returns. NAT 2639-6.2009 |
|
|
|
Self managed superannuation fund annual return instructions 2009
|
| For use by self managed superannuation funds to assist in completion of 2009 annual return. NAT 71606-6.2009 |
|
|
|
Shop assistants 2007-08
|
| If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322. |
|
|
|
Shop assistants 2008-09
|
| If you are employed as a shop assistant, this guide will help you to work out what you can claim in your tax return. NAT 2322. |
|
|
|
Study and claim
|
| If you work and study, you may be eligible for tax deductions. |
|
|
|
Tax basics for non-profit organisations
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Tax can be a piece of cake
|
| Information for young people new to the tax system. Includes information about tax file numbers and lodging your tax return. NAT 2705. |
|
|
|
Tax file numbers
|
| This fact sheet provides information on why a tax file number is needed, proof of identity requirements, how to apply for (or ask about) a tax file number, privacy and penalties. (NAT 1753) |
|
|
|
TaxPack 2008
|
| TaxPack 2008 is designed to help you complete your 2008 tax return for individuals. This guide includes information about the TaxPack, TaxPack supplement and TaxPack for retirees. NAT 0976-06.2008. |
|
|
|
TaxPack 2009
|
| TaxPack 2009 is designed to help you complete your 2009 tax return for individuals. |
|
|
|
Tax-smart investing: what Australians investing in overseas property need to know
|
| Tips to help you be a tax-smart overseas property investor. |
|
|
|
Teachers 2007-08
|
| If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317. |
|
|
|
Teachers 2008-09
|
| If you are employed as a school teacher, this guide will help you to work out what you can claim in your tax return. NAT 2317. |
|
|
|
Thin capitalisation schedule and instructions 2009
|
| For use by entities subject to thin capitalisation provisions to assist with the completion of company, trust, partnership and fund 2009 returns. NAT 6458-6.2009 |
|
|
|
Timor Sea Treaty - Joint Petroleum Development Area instructions 2007-08
|
| These instructions should be used by an individual who has earned income during 2007-08 for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. NAT 8277-6.2008. |
|
|
|
Timor Sea Treaty - Joint Petroleum Development Area instructions 2008-09
|
| These instructions should be used by an individual who has earned income during 2008-09 for performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. NAT 8277-6.2009. |
|
|
|
Truck drivers 2007-08
|
| If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318. |
|
|
|
Truck drivers 2008-09
|
| If you are employed as a truck driver, this guide will help you to work out what you can claim in your tax return. NAT 2318. |
|
|
|
Ultimate beneficiary schedule
|
| This schedule enables trustees of closely held trusts to comply with the disclosure requirements in respect of ultimate beneficiaries to net income and tax-preferred amounts of the trusts. |
|
|
|
Venture capital deficit tax return and explanatory notes 2009
|
| The venture capital deficit tax return for year ending 30 June 2009 must be completed for all pooled development funds that have a liability to pay venture capital deficits tax. NAT 3309-6.2009 |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
|
You and your shares 2007-08
|
| 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 2632-6.2008. |
|
|
|
You and your shares 2008-09
|
| 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 2632-6.2009. |
|
|
International tax
Individuals
|
Foreign income return form guide 2007-08
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2008. |
|
|
|
Foreign income return form guide 2008-09
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009. |
|
|
|
Foreign investment funds guide 2007-08
|
| If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2008. |
|
|
|
Foreign investment funds guide 2008-09
|
| If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2009. |
|
|
|
Guide to foreign income tax offset rules 2008-09
|
| 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 2009 |
|
|
|
How to claim a foreign tax credit 2007-08
|
| If you are an Australian resident individual and have paid foreign tax on income you received from outside Australia, this guide will help you to claim a credit for that foreign tax. NAT 2338-6.2008. |
|
|
|
Working in Australia
|
| If you are not an Australian resident, and work during your visit to Australia, this guide tells you what you need to know and do to comply with taxation laws. NAT 2414-10.2009. |
|
|
All
|
Foreign hybrids – information guide
|
| Changes to the taxation treatment of certain foreign hybrid entities have been made by the Government and apply from the start of the 2003-04 financial year – with an option to apply the new rules from the start of the 2002-03 financial year. |
|
|
|
Foreign income return form guide 2007-08
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2008. |
|
|
|
Foreign income return form guide 2008-09
|
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009. |
|
|
|
Foreign investment funds guide 2007-08
|
| If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2008. |
|
|
|
Foreign investment funds guide 2008-09
|
| If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2009. |
|
|
|
Guide to foreign income tax offset rules 2008-09
|
| 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 2009 |
|
|
|
How to claim a foreign tax credit 2007-08
|
| If you are an Australian resident individual and have paid foreign tax on income you received from outside Australia, this guide will help you to claim a credit for that foreign tax. NAT 2338-6.2008. |
|
|
|
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 of aduit. |
|
|
|
International transfer pricing - marketing intangibles
|
| Examples to show how the Tax Office will determine anappropriate reward for marketing activities performed by an enterprise using trade marks or trade names it doesn't own. |
|
|
|
Working in Australia
|
| If you are not an Australian resident, and work during your visit to Australia, this guide tells you what you need to know and do to comply with taxation laws. NAT 2414-10.2009. |
|
|
New to business
Non-commercial losses
Not for profit
Non-profit organisations
|
Australian business number (ABN)
|
| This factsheet provides information on the Australian business number, including how to register and requirements for non-profit organisations that undertake multiple enterprises and/or have multiple entities. NAT 4450 |
|
|
|
Conservation covenant concessions
|
| Explains tax concessions available to landowners entering into certain conservation covenants. |
|
|
|
Does your organisation have to pay income tax?
|
| This factsheet explains the steps for working out the income tax status of your organisation. It also explains the special income tax concessions that apply to taxable non-profit organisations. NAT 7194-08.2007 |
|
|
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Essential tax information for your non-profit organisation
|
| For those involved in the financial aspects of non-profit organisations - such as charities, clubs, societies and associations - we offer a range of publications, advisory, educational and electronic services. |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
Gift fund requirements
|
| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
|
|
|
How to calculate your organisation's taxable income
|
| This fact sheet explains how to calculate the taxable income of a non-profit club, society or association, including the concessional treatment of amounts received from members. NAT 7196-08.2007 |
|
|
|
Income tax guide for non-profit organisations
|
| This guide helps non-profit organisations, including charities, understand their income tax obligations and entitlements. You should use this guide if you are involved in the administration of a non-profit organisation. (NAT 7967-09.2006) |
|
|
|
Is your non-profit organisation subject to capital gains tax?
|
| This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281 |
|
|
|
Providing assistance to victims of natural and other disasters in Australia
|
| This fact sheet explains whether funds that assist disaster victims can be endorsed as deductible gift recipients (DGRs) under the necessitous circumstances fund DGR category. (NAT 5278.08.2003) |
|
|
|
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
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Tax file number withholding on accounts and investments held by non-profit organisations
|
| This factsheet explains PAYG withholding if a non-profit organisation does not provide its ABN or TFN to its investment body. It explains how to claim an exemption from quoting a TFN and how to apply for a refund or credit of TFN amounts withheld. |
|
|
|
The endorsement process for deductible gift recipients
|
| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
All
|
Australian business number (ABN)
|
| This factsheet provides information on the Australian business number, including how to register and requirements for non-profit organisations that undertake multiple enterprises and/or have multiple entities. NAT 4450 |
|
|
|
Conservation covenant concessions
|
| Explains tax concessions available to landowners entering into certain conservation covenants. |
|
|
|
Does your organisation have to pay income tax?
|
| This factsheet explains the steps for working out the income tax status of your organisation. It also explains the special income tax concessions that apply to taxable non-profit organisations. NAT 7194-08.2007 |
|
|
|
Endorsement to access charity tax concessions
|
| This fact sheet outlines the endorsement process under which charities apply to the Tax Office to access income tax, fringe benefits tax (FBT) and goods and services tax (GST) charity tax concessions. NAT 3192-12.2007 |
|
|
|
Essential tax information for your non-profit organisation
|
| For those involved in the financial aspects of non-profit organisations - such as charities, clubs, societies and associations - we offer a range of publications, advisory, educational and electronic services. |
|
|
|
Fundraising
|
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
|
|
|
Gift fund requirements
|
| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
|
|
|
How to calculate your organisation's taxable income
|
| This fact sheet explains how to calculate the taxable income of a non-profit club, society or association, including the concessional treatment of amounts received from members. NAT 7196-08.2007 |
|
|
|
Income tax guide for non-profit organisations
|
| This guide helps non-profit organisations, including charities, understand their income tax obligations and entitlements. You should use this guide if you are involved in the administration of a non-profit organisation. (NAT 7967-09.2006) |
|
|
|
Is your non-profit organisation subject to capital gains tax?
|
| This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281 |
|
|
|
Providing assistance to victims of natural and other disasters in Australia
|
| This fact sheet explains whether funds that assist disaster victims can be endorsed as deductible gift recipients (DGRs) under the necessitous circumstances fund DGR category. (NAT 5278.08.2003) |
|
|
|
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
|
| This document provides an overview of tax issues relating to non-profit organisations such as charities, clubs, societies and associations (NAT 7966) and has been updated to include the legislative changes as outlined in the Addendum (NAT 7966ADD). |
|
|
|
Tax file number withholding on accounts and investments held by non-profit organisations
|
| This factsheet explains PAYG withholding if a non-profit organisation does not provide its ABN or TFN to its investment body. It explains how to claim an exemption from quoting a TFN and how to apply for a refund or credit of TFN amounts withheld. |
|
|
|
The endorsement process for deductible gift recipients
|
| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
|
|
|
Volunteers and tax
|
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
|
|
PAYG
PAYG instalments
PAYG withholding
Payment summaries
Personal services
Prepaid expenses
Individuals
|
Deductions for prepaid expenses 2007-08
|
| If you have prepaid a deductible expense for something which is to be done within 13 months, read this guide to find out how much of it you can claim this year. NAT 4170-6.2008. |
|
|
|
Deductions for prepaid expenses 2008-09
|
| If you have prepaid a deductible expense for something which is to be done within 13 months, read this guide to find out how much of it you can claim this year. NAT 4170-6.2009. |
|
|
Primary production
Record keeping
Businesses
|
E-Record overview
|
| Decide if e-Record is right for your business, and learn about improvements in the latest versions. Information on record keeping publications. |
|
|
|
Record keeping for small business
|
| Explains what business records you need to keep and outlines a basic record keeping system. (NAT 3029) |
|
|
|
Record keeping in the primary production industry
|
| Sets out what records you need to keep for your daily business transactions if you operate a small business in the primary production industry. (NAT 11033) |
|
|
|
Record keeping in the retail industry
|
| This fact sheet provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the retail industry. NAT 10898 |
|
|
|
Record keeping in the service industry
|
| Provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the service industry. NAT 11008 |
|
|
|
Record keeping in the wholesale industry
|
| Provides guidelines on what records you need to keep for your daily business transactions if you operate a small business in the wholesale industry. NAT 11007 |
|
|
Registered software facility (RSF)
Registration
Reports
Seniors
Individuals
|
Business and professional items 2008-09
|
| Use this guide to help you complete the business and professional items schedule for individuals on your 2009 tax return. NAT 2543-6.2009. |
|
|
|
Super and your retirement
|
| An introduction for retirees that provides information about accessing and managing your super benefits if you are planning to retire, or have retired or semi-retired. |
|
|
All
|
Business and professional items 2008-09
|
| Use this guide to help you complete the business and professional items schedule for individuals on your 2009 tax return. NAT 2543-6.2009. |
|
|
|
Super and your retirement
|
| An introduction for retirees that provides information about accessing and managing your super benefits if you are planning to retire, or have retired or semi-retired. |
|
|
Service arrangements
Superannuation
Tax havens
All
|
Tax havens and tax administration
|
| Explains the Tax Office's view of tax havens, how we approach compliance in this area, what we are finding, and some situations where we suggest taxpayers be cautious. |
|
|
Tax return
Individuals
|
Household flyer 2002
|
| Tax time pamphlet - why have you received this pamphlet. (NAT 2545) |
|
|
|
Household flyer 2003
|
| Tax Time 2003 Information to help you prepare and lodge your tax return (NAT 2545) |
|
|
|
Refund of franking credit instructions and application for individuals 2008-09
|
| This publication outlines the criteria for claiming a refund of imputation credits, explains common terms, and includes a worksheet and application forms. NAT 4105-06.2009. |
|
|
|
Refund of franking credits instructions and application for individuals 2007-08
|
| This publication outlines the criteria for claiming a refund of imputation credits, explains common terms, and includes a worksheet and application forms. NAT 4105-06.2008. |
|
|
|
Rental properties 2007-08
|
| This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2008. |
|
|
|
Rental properties 2008-09
|
| This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2009. |
|
|
|
Rental property instructions
|
| If you have or had a rental property, and you lodge your return on paper, this schedule and instructions will help you to work out what to declare on your income tax return. The schedule is included in e-tax and ELS programs. (NAT 02683-06.2002) |
|
|
|
TaxPack 2008
|
| TaxPack 2008 is designed to help you complete your 2008 tax return for individuals. This guide includes information about the TaxPack, TaxPack supplement and TaxPack for retirees. NAT 0976-06.2008. |
|
|
|
TaxPack 2009
|
| TaxPack 2009 is designed to help you complete your 2009 tax return for individuals. |
|
|
Tax tables
Businesses
|
PAYGW tax table - bonuses and similar payments
|
| For payments made on or after 1 November 2004. Use this table to calculate amounts to be withheld from bonus or similar payments made to a payee. NAT 7905. |
|
|
|
PAYGW tax table - commission payments
|
| For payments made on or after 1 July 2003. Use this table if you make a commission payment to a payee. Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds of a particular transaction. NAT 10146. |
|
|
|
PAYGW tax table - superannuation pensions and annuities
|
| For payments made between 1 January 2003 and 30 June 2006. Use this table if you make a payment to a superannuation pension or annuity. NAT 3350 |
|
|
|
Schedule 10 - special daily rates tax table incorporating medicare levy including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table where a payee is engaged on a daily or casual basis. NAT 1024. |
|
|
|
Schedule 11 - Higher Education Loan Programme (HELP) weekly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from weekly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2173. |
|
|
|
Schedule 12 - Higher Education Loan Programme (HELP) fortnightly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from fortnightly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2185. |
|
|
|
Schedule 13 - Higher Education Loan Programme (HELP) monthly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from monthly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2186. |
|
|
|
Schedule 14 - statement of formulas for calculating Higher Education Loan Programme (HELP) component including coefficients for calculating weekly withholding amounts incorporating HELP component
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts for payees who have an accumulated Higher Education Loan Programme (HELP) debt. NAT 2335. |
|
|
|
Schedule 15 - statement of formulas for calculating witholding amounts for members of the defence force
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts from payments made to members of the defence force. NAT 2446. |
|
|
|
Schedule 16 - statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component including coefficients for calculating weekly withholding amounts incorporating SFSS component
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts for payees who have an accumulated Student Financial Supplement Scheme (SFSS) debt. NAT 3305. |
|
|
|
Schedule 17 - Student Financial Supplement Scheme (SFSS) weekly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from weekly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3306. |
|
|
|
Schedule 18 - Student Financial Supplement Scheme (SFSS) fortnightly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from fortnightly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3307. |
|
|
|
Schedule 19 - Student Financial Supplement Scheme (SFSS) monthly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from monthly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3308. |
|
|
|
Schedule 20 - quarterly tax table incorporating medicare levy with and without leave loading
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to payees on a quarterly basis. NAT 3479. |
|
|
|
Schedule 21 - coefficients for calculating weekly withholding amounts incorporating SFSS component and HELP component
|
| For payments made on or after 1 July 2009. Use this table to calculate weekly withholding amounts for payees who have both an accumulated Higher Education Loan Programme (HELP) debt and an accumulated Student Financial Supplement Scheme (SFSS) debt. NAT 3539. |
|
|
|
Schedule 22 - special tax table for aged pensioners and low income aged persons (senior Australians)
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to senior Australians. NAT 4466. |
|
|
|
Schedule 23 - Special tax table - Joint Petroleum Development Area
|
| This tax table is used for payments made to individuals for work or services performed in the Joint Petroleum Development Area. |
|
|
|
Schedule 24 - special tax table for individuals employed in the horticultural industry including statement of formulas
|
| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments made to seasonal payees who work in any process associated with the production, cultivation or harvest of horticultural crop. NAT 1013. |
|
|
|
Schedule 25 - special tax table for individuals employed in the shearing industry including statement of formulas
|
| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments to individual payees employed in the shearing industry. NAT 1014. |
|
|
|
Schedule 26 - tax table for return to work payments
|
| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments made to an individual, under an arrangement to induce that individual to resume working for or providing services to, you or any other entity. NAT 3347. |
|
|
|
Schedule 27 - tax table for eligible termination payments
|
| For payments made between 1 July 2006 and 30 June 2007. Use this table if you make an eligible terminationpayment (ETP) to an individual. You may need to withhold an amount from that payment and pay the withheld amount to the Tax Office. NAT 3349. |
|
|
|
Schedule 28 - tax table for unused leave payments on termination of employment
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from unused leave payments on termination of employment or office. NAT 3351. |
|
|
|
Schedule 29 - tax table for payments made under voluntary agreements
|
| For payments made on or after 1 January 2006. Use this table to calculate withholding amounts from payments made to an individual, under a voluntary agreement to withhold. NAT 3352. |
|
|
|
Schedule 30 - tax table for back payments including lump sum payments in arrears
|
| For payments made between 1 July 2006 and 30 June 2008. Use this table if you make a payment to another person that is a back payment, including lump sum payments in arrears. NAT 3348 |
|
|
|
Schedule 30 - tax table for back payments including lump sum payments in arrears
|
| For payments made on or after 1 July 2008. Use this table to calculate withholding amounts from back payments, including lump sum payments in arrears. NAT 3348. |
|
|
|
Schedule 31 - tax table for annuities
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from unused leave payments on termination of employment or office. NAT 3351. |
|
|
|
Schedule 32 - tax table for employment termination payments
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from annuity payments that are non-superannuation income stream. NAT 3350. |
|
|
|
Schedule 33 - tax table for superannuation lump sums
|
| For payments made on or after 1 July 2009. Use this table if you make a superannuation lump sum payment to an individual. NAT 70981. |
|
|
|
Schedule 5 - weekly tax table with no and half medicare levy including weekly table for medicare levy adjustment - half levy
|
| For payments made on or after 1 July 2009 .Use this table if you make payments to a payee who is entitled to a full or half levy exemption from the Medicare levy. NAT 1008. |
|
|
|
Schedule 6 - medicare levy adjustment weekly tax table
|
| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a weekly basis and the payee is entitled to medicare levy adjustment. NAT 1010. |
|
|
|
Schedule 7 - medicare levy adjustment fortnightly tax table
|
| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a fortnightly basis and the payee is entitled to medicare levy adjustment. NAT 1011. |
|
|
|
Schedule 8 - medicare levy adjustment monthly tax table
|
| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a monthly basis and the payee is entitled to medicare levy adjustment. NAT 1012. |
|
|
|
Schedule 9 - special tax table for actors, variety artists and other entertainers
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to actors, variety artists and other entertainers, who receive daily payments. NAT 1023. |
|
|
All
|
PAYGW tax table - bonuses and similar payments
|
| For payments made on or after 1 November 2004. Use this table to calculate amounts to be withheld from bonus or similar payments made to a payee. NAT 7905. |
|
|
|
PAYGW tax table - commission payments
|
| For payments made on or after 1 July 2003. Use this table if you make a commission payment to a payee. Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds of a particular transaction. NAT 10146. |
|
|
|
PAYGW tax table - superannuation pensions and annuities
|
| For payments made between 1 January 2003 and 30 June 2006. Use this table if you make a payment to a superannuation pension or annuity. NAT 3350 |
|
|
|
Schedule 10 - special daily rates tax table incorporating medicare levy including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table where a payee is engaged on a daily or casual basis. NAT 1024. |
|
|
|
Schedule 11 - Higher Education Loan Programme (HELP) weekly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from weekly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2173. |
|
|
|
Schedule 12 - Higher Education Loan Programme (HELP) fortnightly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from fortnightly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2185. |
|
|
|
Schedule 13 - Higher Education Loan Programme (HELP) monthly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from monthly payments, to cover anticipated Higher Education Loan Programme (HELP) debts. NAT 2186. |
|
|
|
Schedule 14 - statement of formulas for calculating Higher Education Loan Programme (HELP) component including coefficients for calculating weekly withholding amounts incorporating HELP component
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts for payees who have an accumulated Higher Education Loan Programme (HELP) debt. NAT 2335. |
|
|
|
Schedule 15 - statement of formulas for calculating witholding amounts for members of the defence force
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts from payments made to members of the defence force. NAT 2446. |
|
|
|
Schedule 16 - statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component including coefficients for calculating weekly withholding amounts incorporating SFSS component
|
| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating withholding amounts for payees who have an accumulated Student Financial Supplement Scheme (SFSS) debt. NAT 3305. |
|
|
|
Schedule 17 - Student Financial Supplement Scheme (SFSS) weekly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from weekly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3306. |
|
|
|
Schedule 18 - Student Financial Supplement Scheme (SFSS) fortnightly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from fortnightly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3307. |
|
|
|
Schedule 19 - Student Financial Supplement Scheme (SFSS) monthly tax table including statement of formulas
|
| For payments made on or after 1 July 2009. Use this table to calculate the additional tax to be withheld from monthly payments, to cover anticipated Student Financial Supplement Scheme (SFSS) debts. NAT 3308. |
|
|
|
Schedule 2 - weekly tax table incorporating medicare levy with and without leave loading
|
| For payments made on or after 1 July 2009.Use this table to calculate amounts to be withheld from payments made to payees on a weekly basis. NAT 1005. |
|
|
|
Schedule 20 - quarterly tax table incorporating medicare levy with and without leave loading
|
| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to payees on a quarterly basis. NAT 3479. |
|
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Schedule 21 - coefficients for calculating weekly withholding amounts incorporating SFSS component and HELP component
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| For payments made on or after 1 July 2009. Use this table to calculate weekly withholding amounts for payees who have both an accumulated Higher Education Loan Programme (HELP) debt and an accumulated Student Financial Supplement Scheme (SFSS) debt. NAT 3539. |
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Schedule 22 - special tax table for aged pensioners and low income aged persons (senior Australians)
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to senior Australians. NAT 4466. |
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Schedule 23 - Special tax table - Joint Petroleum Development Area
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| This tax table is used for payments made to individuals for work or services performed in the Joint Petroleum Development Area. |
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Schedule 24 - special tax table for individuals employed in the horticultural industry including statement of formulas
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| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments made to seasonal payees who work in any process associated with the production, cultivation or harvest of horticultural crop. NAT 1013. |
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Schedule 25 - special tax table for individuals employed in the shearing industry including statement of formulas
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| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments to individual payees employed in the shearing industry. NAT 1014. |
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Schedule 26 - tax table for return to work payments
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| For payments made on or after 1 July 2006. Use this table to calculate amounts to be withheld from payments made to an individual, under an arrangement to induce that individual to resume working for or providing services to, you or any other entity. NAT 3347. |
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Schedule 27 - tax table for eligible termination payments
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| For payments made between 1 July 2006 and 30 June 2007. Use this table if you make an eligible terminationpayment (ETP) to an individual. You may need to withhold an amount from that payment and pay the withheld amount to the Tax Office. NAT 3349. |
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Schedule 28 - tax table for unused leave payments on termination of employment
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from unused leave payments on termination of employment or office. NAT 3351. |
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Schedule 29 - tax table for payments made under voluntary agreements
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| For payments made on or after 1 January 2006. Use this table to calculate withholding amounts from payments made to an individual, under a voluntary agreement to withhold. NAT 3352. |
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Schedule 3 - fortnightly tax table incorporating medicare levy with and without leave loading
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to payees on a fortnightly basis. NAT 1006. |
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Schedule 30 - tax table for back payments including lump sum payments in arrears
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| For payments made between 1 July 2006 and 30 June 2008. Use this table if you make a payment to another person that is a back payment, including lump sum payments in arrears. NAT 3348 |
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Schedule 30 - tax table for back payments including lump sum payments in arrears
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| For payments made on or after 1 July 2008. Use this table to calculate withholding amounts from back payments, including lump sum payments in arrears. NAT 3348. |
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Schedule 31 - tax table for annuities
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from unused leave payments on termination of employment or office. NAT 3351. |
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Schedule 32 - tax table for employment termination payments
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from annuity payments that are non-superannuation income stream. NAT 3350. |
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Schedule 33 - tax table for superannuation lump sums
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| For payments made on or after 1 July 2009. Use this table if you make a superannuation lump sum payment to an individual. NAT 70981. |
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Schedule 4 - monthly tax table incorporating medicare levy with and without leave loading
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| For payments made on or after 1 July 2009.Use this table to calculate amounts to be withheld from payments made to payees on a monthly basis. NAT 1007. |
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Schedule 5 - weekly tax table with no and half medicare levy including weekly table for medicare levy adjustment - half levy
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| For payments made on or after 1 July 2009 .Use this table if you make payments to a payee who is entitled to a full or half levy exemption from the Medicare levy. NAT 1008. |
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Schedule 6 - medicare levy adjustment weekly tax table
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| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a weekly basis and the payee is entitled to medicare levy adjustment. NAT 1010. |
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Schedule 7 - medicare levy adjustment fortnightly tax table
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| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a fortnightly basis and the payee is entitled to medicare levy adjustment. NAT 1011. |
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Schedule 8 - medicare levy adjustment monthly tax table
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| For payments made on or after 1 July 2009. Use this table if you make payments to payees on a monthly basis and the payee is entitled to medicare levy adjustment. NAT 1012. |
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Schedule 9 - special tax table for actors, variety artists and other entertainers
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| For payments made on or after 1 July 2009. Use this table to calculate amounts to be withheld from payments made to actors, variety artists and other entertainers, who receive daily payments. NAT 1023. |
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Statement of formulas for calculating amounts to be withheld
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| For payments made on or after 1 July 2009. Use this table to obtain the statement of formulas for calculating amounts to be withheld from payments. NAT 1004. |
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Taxpayers' charter
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Accessing information under the Freedom of Information Act
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| This booklet tells you about your rights to access the information we hold about you and what you can do if you're refused access to documents. (NAT 2554) |
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Fair use of our access and information gathering powers
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| The law gives the Commissioner of Taxation powers to gain access to premises and documents and to obtain information. This booklet explains the principles underlying the fair and professional use of these powers by us. (NAT 2559) |
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Getting advice from the Tax Office
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| This booklet sets out the types of advice and information we offer and how you can get it. (NAT2553) |
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If you're not satisfied
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| This booklet provides detailed information on what you can do if you believe your legal rights or our service and other standards have not been met. (NAT 2556) |
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If you're subject to enquiry or audit
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| This booklet tells you what you can expect if you're subject to a face-to-face enquiry or audit from us. It outlines how you'll be treated, what you can expect from us and what's expected of you. (NAT 2558) |
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Taxpayers' charter - expanded version
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| This document gives further explanation of your rights, your obligations and how to be heard as covered in the Taxpayers' Charter - what you need to know. (NAT 2547) |
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Taxpayers' charter - what you need to know
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| This document informs you of your rights, your obligations and how to be heard in your dealings with the Tax Office. (NAT 2548) |
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Treating you fairly and reasonably
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| This booklet tells you about our commitment to treat you fairly and reasonably. (NAT 2549) |
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Who can help you with your tax affairs
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| This booklet tells you who can help or represent you in dealing with us and also explains your responsibilities and those of your representative. (NAT 2555) |
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Your honesty and complying with the tax laws
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| This booklet tells you what can happen if you make an honest mistake and what may happen if we find that you have deliberately sought to avoid your tax obligations. (NAT 2550) |
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Your privacy and the confidentiality of your tax affairs
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| This booklet provides information on how we respect your privacy and keep your information confidential. It tells you how the law protects your information and what you can do if you think we've breached your privacy or the confidentiality of your tax affairs. (NAT 2552) |
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Wine equalisation tax (WET)
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