Publications and legal references found in these instructions.
Publications
- Applying for an ABNExternal Link
- Changes to your self-managed superannuation fund (SMSF)
- Capital gains tax (CGT) schedule 2023
- Foreign exchange (forex) – General information on average rates
- Foreign exchange gains and losses – Translation (conversion) rules
- Foreign income return form guide
- Fringe benefits tax – a guide for employers
- General value shifting regime – who it affects
- Guide to capital gains tax 2023
- Guide to the debt and equity tests
- Guide to depreciating assets 2023
- Guide to the general value shifting regime
- Guide to foreign income tax offset rules 2023
- Guide to the taxation of financial arrangements (TOFA)
- Losses schedule 2023
- Losses schedule instructions 2023
- Non-individual PAYG payment summary schedule 2023
- PAYG payment summary – withholding where ABN not quoted
- PAYG payment summary – foreign residents
- TFN withholding for closely held trusts
Legislative references
- A New Tax System (Australian Business Number) Act 1999External Link
- 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)
- 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
- Small Superannuation Accounts Act 1995
- 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
- Taxation Administration Regulations 2017
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
Tax determinations and rulings
These are on our legal database at law.ato.gov.au
- ATO ID 2009/100 Complying superannuation fund: deductibility of premiums on ‘whole of life policy’ – subsection 295-465(1) of the ITAA 1997
- IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
- 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?
- TR 93/17 Income tax: income tax deductions available to superannuation funds
- TR 96/7 Income tax: record keeping – section 262A – general principles
- TR 97/25 Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
- TR 2018/2 Income tax: record keeping and access – electronic records
- 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
- TR 2022/1 Income tax: effective life of depreciating assets (applicable from 1 July 20221)
- TR 2008/9 Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
- TR 2010/1 Income tax: superannuation contributions
- 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.
- TR 2011/5 Income tax: objections against income tax assessments
- LCR 2019/1 The business continuity test – carrying on a similar business
Additional information is available, Contact us.
Use these instructions to complete the Fund income tax return 2023.