- Applying for an ABNExternal Link
- A New Tax System (Australian Business Number) Act 1999External Link
- Change of details for superannuation entities
- Capital gains tax (CGT) schedule 2018 (NAT 3423)
- Foreign exchange (forex) – general information on average rates
- Foreign exchange gains and losses – Translation (conversion) rule
- Foreign income return form guide
- Fringe benefits tax: a guide for employers
- General value shifting regime: who it affects
- Guide to capital gains tax 2018
- Guide to the debt and equity tests
- Guide to depreciating assets 2018 (NAT 1996)
- Guide to the general value shifting regime (NAT 8366)
- Guide to foreign income tax offset rules
- Guide to the taxation of financial arrangements (TOFA)
- How to complete the Superannuation member contribution statement (MCS)
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Income Tax Assessment (1936 Act) Regulation 2015
- Income Tax Assessment Regulations 1997
- Income tax (Transitional Provisions) Act 1997
- Legislative instrument registered on the Federal Register of Legislation (at legislation.gov.auExternal Link)
- Losses schedule 2018 (NAT 3425)
- Losses schedule instructions 2018
- National Rental Affordability Scheme (Consequential Amendments) Act 2008External Link
- New International Tax Arrangements (Managed Funds and Other Measures) Act 2005External Link
- New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005External Link
- Non-individual PAYG payment summary schedule 2018 (NAT 3422)
- PAYG payment summary – withholding where ABN not quoted (NAT 3283)
- PAYG withholding from foreign residents – payment summary
- Small Superannuation Accounts Act 1995
- Super member contributions statement (NAT 74656)
- Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Regulations 1994
- Superannuation Legislation Amendment Act (No. 4)1999
- Taxation Administration Act 1953
- Taxation Administration Regulations 1976
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
- TFN Withholding for Closely Held Trusts
Tax determinations and tax rulings
These are on our legal database at law.ato.gov.au
- Australian Taxation Office Interpretative Decision – ATOID 2009/100 – Complying superannuation fund: deductibility of premiums on ‘whole of life policy’ – subsection 295-465(1) of the ITAA 1997
- Taxation Ruling IT 2624 Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
- Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
- Taxation Ruling TR 93/17 Income tax: income tax deductions available to superannuation funds
- Taxation Ruling TR 96/7 Income tax: record keeping – section 262A – general principles
- Taxation Ruling TR 97/25 Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
- Taxation Ruling TR 2005/9 Income tax: record keeping – electronic records
- Taxation Ruling TR 2006/7 Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income
- Taxation Ruling TR 2017/2 Income tax: effective life of depreciating assets (applicable from 1 July 2017)
- Taxation Ruling TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
- Taxation Ruling TR 2010/1 Income tax: superannuation contributions
- Taxation Ruling TR 2012/6 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members.
- Taxation Ruling TR 2011/5 Income tax: objections against income tax assessments