Skip to content
Skip to search
Skip to local navigation
Toggle main menu
Go to home page
Toggle online services and log on
Tax topics A-Z
In Legal database only
Sort by topic
Sort by title
Australian business number
GST for taxi drivers
Practical advice to help taxi drivers correctly report business income and expenses for goods and services tax (GST).
Capital allowances: low-cost assets - sampling rule for large business
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)
Uniform capital allowance system: calculating the decline in value of a depreciating asset
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.
Uniform capital allowance system: changing a depreciating asset's effective life
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)
Uniform capital allowance system: disposal of a depreciating asset
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.
Uniform capital allowance system: low-value pools
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.
What are the uniform capital allowance rules
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)
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.
Demergers in brief
Group demergers: CGT and dividend tax relief (NAT 9016)
Fuel tax credits
Fuel tax credits - business
Information about who can receive fuel tax credits and how to claim them. NAT 14584.
Fuel tax credits calculation worksheet
How to calculate the fuel tax credits amount to claim on your business activity statement.
Fuel tax credits registration - non-BAS claimants
Use this form if you do not claim through an activity statement and you want to register for fuel tax credits for either domestic electricity generation or non-profit emergency vehicles or vessels. If you are registered for GST you should not use this form.
Goods and services tax (GST)
Common GST errors and property
Common errors that may occur when you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments and more.
Bartering and barter exchanges
Business transactions involving bartering will result in tax obligations.
GST and motor vehicle trade-ins for charities
Explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles.
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.
Rental properties 2012-13
This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2012.
International transfer pricing - advance pricing arrangements
Explains how businesses can use an advance pricing arrangement with us to agree on how they will apply the arm's length principle in future years.
International transfer pricing - applying the arm's length principle
Explains how businesses can apply the arm's length principle in their international dealings with related parties.
International transfer pricing - introduction to concepts and risk assessment
Explains the basic concepts underlying international transfer pricing and when a business may face a transfer pricing review or audit.
PAYG withholding - voluntary agreements
This is a fact sheet that explains PAYG withholding - voluntary agreements.
PAYG withholding - what you need to know
Introduction guide for PAYG withholding obligations. NAT 5195
Prepaid expenses - investments in tax shelter arrangements - fact sheet
If you choose to enter a tax shelter arrangement the tax shelter rules may apply to limit your immediate deductions. (NAT 4513-5.23)
Record keeping and administration
Personal living expenses
This guide explains the importance we place on examining taxpayers' household expenditure when seeking to identify omitted cash income in the course of reviews or audits.
Record keeping in the primary production industry
Records you need to keep for your daily business transactions if you are a primary producer.
Tips and gratuities
How tax applies to tips (gratuities) you receive or distribute to your employees or contractors.
FAQs on service entity arrangements
Information guide to tax agents and tax payers on service entity arrangements.
Your service entity arrangements
Helps you ensure your business is claiming only deductible service fees and charges for your service entity arrangements. (NAT 13086)
Trans-Tasman Imputation: How to claim Australian franking credits attached to New Zealand dividends
Information to help you complete questions about New Zealand dividends in tax returns and refund of franking credits forms. (NAT 10851-06.2004)
Wine equalisation tax
Using invoices with a WEG label in the wine industry
Explains how to use invoices with regards to the WEG label.
Log on as a:
Super clearing house
System maintenance and issues
About online services