What's new

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27/07/2021Keeping your business information secureCheck and update your authorisations regularly using Relationship Authorisation Manager (RAM).
27/07/2021Supporting honest businessesFind out how you can support honest businesses and stop those gaining an unfair advantage over those that do the right thing.
27/07/2021Transactions and taxesTransactions and taxes that attract our attention.
22/07/2021What income to excludeBusinesses do not need to include some amounts (such as eligible government grants and GST they have collected) in their business's assessable income.
20/07/2021Closely held payeesSingle Touch Payroll reporting for small businesses, companies or trusts with directly related (closely held) payees.
19/07/2021FATCA news and updatesNews and updates for Foreign Account Tax Compliance Act (FATCA) reporters.
19/07/2021FATCA small reporter toolThis guide helps reporters prepare a FATCA report using the ATO's Small Reporter Tool v1.07.
16/07/2021Top 1000 Program what attracts our attentionGuide for large public and multinational companies covered by the Top 1,000 programs to prepare for engagement with us.
15/07/20212021 local file instructions availableThe 2021 country-by-country (CBC) local file instructions are now available, with a lodgment extension until 30 August 2021 for early balancing entities.
15/07/2021Competent Authority determinationSupporting information for a competent authority determination under Limitation on Benefits provisions in the UK and USA conventions (and other tax treaties) – Article 4(1) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
15/07/2021Local file instructions 2021Use these instructions to help you complete the 2021 local file as part of your country-by-country reporting obligations to ATO.Use these instructions to help you complete the 2021 local file as part of your country-by-country reporting obligations to ATO.
15/07/2021Local file/master file 2021A detailed description about the design and requirements of the local file and master file for 2021 under the country-by-country reporting regime for entities who submit files to ATO.
13/07/2021FBT retraining and reskilling exemption now lawThe fringe benefits tax (FBT) exemption to support retraining and reskilling is now law.
13/07/2021How to participate in the JMEIThe Junior Minerals Exploration Incentive (JMEI) is voluntary. If you wish to participate, there are a number of steps involved.
13/07/2021Last year to claim backing business investment - accelerated depreciationBacking business investment ended on 30 June 2021. Read if you're eligible and how to claim correctly for 2020-21.
13/07/2021Updated guidance on residency for foreign-incorporated companiesThe transitional compliance approach outlined in practical compliance guideline PCG 2018/9 for foreign-incorporated companies has been extended.
12/07/2021Commercial lease payment changes due to COVID-19Find out about potential changes to tax obligations if your business has received, or given, a rent concession as a result of COVID-19.
12/07/2021Foreign investment - exemption certificates for property developersInstructions and guidance for property developers on how to apply for a new (or near-new) dwelling exemption certificate, and their obligations to report on the sale of Australian residential property to foreign buyers.
12/07/2021TPAR - check if you need to lodgeIf you pay contractors to provide certain services, you may need to lodge a Taxable payments annual report (TPAR), due 28 August.
09/07/2021Trading stock and the treatment of proceeds from the sale of softwareThe tax treatment of software sales proceeds depends on the software's purpose and if it is identified as 'trading stock'.
08/07/2021Comparing the New Zealand and Australian tax systemInformation comparing New Zealand and Australian tax systems.
08/07/2021Help with STP Phase 2New Single Touch Payroll (STP) employer reporting guidelines are now available.
08/07/2021JobMaker Hiring Credit claim period ends soonThe second claim period for the JobMaker Hiring Credit scheme ends on 31 July 2021. Don't miss out – check you meet the eligibility requirements, then register and claim now.
07/07/2021Capital allowances: review of assets used in the fertiliser manufacturing industryWe have started a review of the assets used in the fertiliser manufacturing industry to make new effective life determinations.
07/07/2021Capital allowances: review of assets used in wooden furniture and upholstered seat manufacturingWe have started a review of the assets used in wooden and upholstered furniture (including seat) manufacturing industry with a view to making new effective life determinations.
07/07/2021Capital allowances: review of plastic safety screensWe have started a review of plastic safety screens (commonly referred to as 'sneeze guards') used to prevent the spread of COVID-19 with a view to making effective life determinations.
05/07/2021Employee pre-fill informationIf your employer reports through Single Touch Payroll (STP), there are several reasons why the information you need to complete your income tax return may not be pre-filled.
05/07/2021GST property settlement online forms and instructionsInstructions for purchasers of new residential premises or potential residential land on how to complete and lodge GST property settlement forms to the ATO.
05/07/2021Setting up your myGov accountEmployees can set up a myGov account and link to the ATO to access their tax and super information, including their income statements (payment summary).
02/07/2021How to access your income statementFactsheet explaining how to access your income statement if your employer reports through Single Touch Payroll.