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-or-casual-basis2025-10-02T00:00:41+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/general-information/private-rulings-by-the-commissioner-of-taxation/when-rulings-are-binding2025-08-24T06:52:25+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/general-information/record-keeping-requirements/tax-losses-record-keeping2025-08-24T06:52:01+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/general-information/record-keeping-requirements/record-keeping-for-overseas-transactions-and-interests2025-08-24T06:52:03+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/part-b2025-10-02T00:39:55+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/part-c2025-10-02T00:20:41+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/t2-subtotal2025-08-24T06:50:56+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/super-death-benefits2025-10-02T03:44:34+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/t5-tax-payable2025-08-24T06:51:03+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/supporting-information2025-10-01T23:59:49+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/part-e2025-10-02T03:42:56+10:00https://www.ato.gov.au/tax-rates-and-codes/schedule-13-tax-table-for-superannuation-income-streams-01-july-2024-to-30-june-2025/about-this-schedule2025-10-02T00:40:18+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/e-refundable-tax-offsets2025-08-24T06:50:57+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/t1-tax-on-taxable-income2025-08-24T06:50:47+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/b-gross-tax2025-08-24T06:50:50+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-d-income-tax-calculation-statement/12-income-tax-calculation-statement/h6-credit-for-interest-on-no-tfn-tax-offset2025-08-24T06:51:13+10:00https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/sample-data2025-10-02T00:39:57+10:00https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/employee-declarations2025-10-02T00:40:22+10:00https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/working-out-the-weekly-earnings2025-10-02T00:20:37+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/14-foreign-income-and-net-assets/f-net-assets-available-to-pay-benefits2025-08-24T06:51:28+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures2025-12-03T02:25:46+11:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/16-taxation-of-financial-arrangements-tofa/i-total-tofa-losses2025-08-24T06:51:34+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/16-taxation-of-financial-arrangements-tofa/h-total-tofa-gains2025-08-24T06:51:32+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/appendix-3-summaries-and-worksheets/worksheet-4-working-out-the-attributable-income-of-a-cfc2025-12-02T23:15:51+11:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/appendix-3-summaries-and-worksheets/worksheet-3-working-out-amounts-from-partnerships-to-include-in-the-tainted-income-ratio2025-12-02T23:15:51+11:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/appendix-3-summaries-and-worksheets/summary-sheet-2-working-out-your-share-of-the-attributable-income-of-a-cfc2025-12-02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he-fif2025-08-24T06:13:39+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/austria2025-08-24T06:15:07+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/united-kingdom2025-08-24T06:16:11+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/thailand2025-08-24T06:16:08+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/portugal2025-08-24T06:15:54+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/south-africa2025-08-24T06:15:59+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/taiwan2025-08-24T06:16:06+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/china2025-08-24T06:15:15+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/slovenia2025-08-24T06:15:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/netherlands2025-08-24T06:15:43+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/spain2025-08-24T06:16:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/venezuela2025-08-24T06:16:15+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/malaysia2025-08-24T06:15:40+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/nigeria2025-08-24T06:15:46+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/mexico2025-08-24T06:15:42+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/philippines2025-08-24T06:15:51+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/appendix-1-approved-stock-exchanges/ireland2025-08-24T06:15:31+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-a-balanced-investment-portfolio-in-fifs2025-08-24T06:13:17+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-general-insurance-company2025-08-24T06:13:04+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-life-insurance-company2025-08-24T06:13:02+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-from-the-fif-rules-for-income-earned-from-managing-funds2025-08-24T06:13:18+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-general-insurance-company2025-08-24T06:13:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-attributable-taxpayers2025-08-24T06:12:51+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-multi-industry-foreign-company2025-08-24T06:13:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-fif-that-is-trading-stock2025-08-24T06:13:12+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-life-insurance-company2025-08-24T06:13:01+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-of-a50000-or-less2025-08-24T06:13:09+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-bank2025-08-24T06:12:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-active-business2025-08-24T06:12:52+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-3-exemptions/exemption-for-active-business/the-balance-sheet-method2025-08-24T06:12:57+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2004/chapter-6-avoiding-double-taxation/attribution-account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2025-08-24T04:26:02+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-a-about-capital-gains-tax/real-estate-and-main-residence/home-used-to-produce-income-and-then-you-stop-living-in-it2025-08-24T04:26:05+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-a-about-capital-gains-tax/real-estate-and-main-residence/subdivision-of-land2025-08-24T04:25:46+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-a-about-capital-gains-tax/real-estate-and-main-residence/inheriting-a-dwelling-from-someone-who-inherited-it-themselves2025-08-24T04:26:16+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-a-about-capital-gains-tax/deceased-estates/joint-tenants2025-08-24T04:26:49+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-b-completing-the-capital-gains-section-of-your-tax-return/step-8-applying-the-small-business-cgt-concessions2025-08-24T04:27:07+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-b-completing-the-capital-gains-section-of-your-tax-return/step-5-applying-current-year-capital-losses2025-08-24T04:27:03+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-b-completing-the-capital-gains-section-of-your-tax-return/step-7-applying-the-cgt-discount2025-08-24T04:27:06+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2011/part-b-completing-the-capital-gains-section-of-your-tax-return/step-10-capital-losses-carried-forward-to-later-income-years2025-08-24T04:27:10+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2020/chapter-5-proving-your-assessment/part-1-record-keeping-for-cfc-attributable-taxpayers2025-08-24T06:07:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2020/chapter-3-taxation-of-foreign-dividends-and-branch-profits/part-2-taxation-of-branch-profits2025-08-24T06:06:56+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2020/appendix-3-summaries-and-worksheets/worksheet-3-working-out-amounts-from-partnerships-to-include-in-the-tainted-income-ratio2025-08-24T06:07:17+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2020/appendix-3-summaries-and-worksheets/summary-sheet-3-active-income-test2025-08-24T06:07:14+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/appendixes2025-08-24T04:41:32+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/appendixes/appendix-2-consumer-price-index-cpi2025-08-24T04:41:33+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/appendixes/appendix-3-flowcharts2025-08-24T04:41:35+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax2025-08-24T04:38:22+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/loss-destruction-or-compulsory-acquisition-of-an-asset2025-08-24T04:40:32+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/real-estate-and-main-residence2025-08-24T04:39:49+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/cgt-and-the-tofa-rules/when-will-the-tofa-rules-affect-an-entitys-tax-return2025-08-24T04:39:41+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/cgt-and-the-tofa-rules/key-impacts-on-cgt2025-08-24T04:39:44+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/cgt-and-the-tofa-rules/tofa-rules-apply-instead-of-cgt-rules2025-08-24T04:39:47+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/acquiring-cgt-assets2025-08-24T04:38:33+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/what-is-capital-gains-tax-and-what-rate-of-tax-do-you-pay2025-08-24T04:38:26+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/what-is-the-cost-base2025-08-24T04:38:30+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/marriage-or-relationship-breakdown/choosing-the-indexation-method-or-the-discount-method2025-08-24T04:41:00+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/marriage-or-relationship-breakdown/superannuation-interests2025-08-24T04:40:50+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-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.gov.au/forms-and-instructions/depreciating-assets-guide-2025/depreciating-assets-effective-life-cost-and-decline-in-value/what-is-a-depreciating-asset2025-08-24T05:41:44+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2025/depreciating-assets-effective-life-cost-and-decline-in-value/claiming-deductions-for-the-decline-in-value-of-depreciating-assets2025-08-24T05:41:46+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/appendixes/appendix-2-forestry-managed-investment-schemes2025-08-24T09:06:21+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/about-the-smsf-annual-return2025-08-24T09:03:44+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-e-losses-item-142025-08-24T09:05:20+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-132025-08-24T09:04:54+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-h-assets-and-liabilities2025-08-24T09:05:58+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/sections-f-and-g-member-information-and-supplementary-member-information2025-08-24T09:05:21+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/a-t1-j-and-b-calculation-of-gross-tax2025-08-24T09:04:56+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/e1-e2-e3-and-e4-e-refundable-tax-offsets-questions2025-08-24T09:05:05+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/k-payg-instalments-raised2025-08-24T09:05:15+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/g-section-102aam-interest-charge2025-08-24T09:05:10+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/s-amount-due-or-refundable2025-08-24T09:05:18+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-d-income-tax-calculation-statement-item-13/d1-d2-d3-d4-d-non-refundable-carry-forward-tax-offsets2025-08-24T09:05:02+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-b-income-item-11/y-exempt-current-pension-income2025-08-24T09:04:30+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-b-income-item-11/11-income2025-08-24T09:03:55+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-b-income-item-11/i-gross-distribution-from-partnerships2025-08-24T09:04:16+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-b-income-item-11/m-gross-trust-distributions2025-08-24T09:04:20+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-b-income-item-11/c-gross-interest2025-08-24T09:04:00+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-h-assets-and-liabilities/15b-australian-direct-investments2025-08-24T09:06:00+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2021-instructions/instructions-to-complete-your-annual-return/section-h-assets-and-liabilities/15a-australian-managed-investments2025-08-24T09:05:59+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-retu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17-to-p202025-08-24T04:17:24+10:00https://www.ato.gov.au/forms-and-instructions/business-and-professional-items-schedule-2025-instructions/instructions-to-complete-the-bpi-schedule-2025/business-income-and-expenses-p8/reconciliation-items2025-08-24T04:17:18+10:00https://www.ato.gov.au/forms-and-instructions/business-and-professional-items-schedule-2025-instructions/instructions-to-complete-the-bpi-schedule-2025/business-income-and-expenses-p8/expenses-p82025-08-24T04:17:16+10:00https://www.ato.gov.au/forms-and-instructions/business-and-professional-items-schedule-2025-instructions/instructions-to-complete-the-bpi-schedule-2025/business-income-and-expenses-p8/about-p8-business-income-and-expenses2025-08-24T04:17:13+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/appendixes-for-the-partnership-tax-return/appendix-4-commercial-debt-forgiveness2025-08-24T08:03:22+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/appendixes-for-the-partnership-tax-return/appendix-6-uniform-capital-allowances2025-08-24T08:03:25+10:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/compliance-administrative-and-failure-to-lodge-penalties2025-11-27T21:31:32+11:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/what-is-a-reportable-tax-position/section-b-category-a-and-b-reportable-tax-positions2025-11-25T23:29:34+11:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/what-is-a-reportable-tax-position/section-a-taxpayer-details2025-11-25T23:29:34+11:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/what-is-a-reportable-tax-position/section-c-category-c-reportable-tax-positions2025-11-25T23:29:34+11:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/when-a-transfer-pricing-position-is-a-reportable-tax-position2025-11-27T21:31:32+11:00https://www.ato.gov.au/forms-and-instructions/reportable-tax-position-2018-guide/reportable-tax-position-faqs-and-examples2025-11-27T21:31:33+11:00https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/payments-made-after-death2025-12-17T23:26:14+11:00https://www.ato.gov.au/forms-and-instructions/employment-termination-payments-withholding-from-unused-leave-payments/unused-long-service-leave/examples2025-12-16T11:10:24+11:00https://www.ato.gov.au/forms-and-instructions/film-industry-incentives-2016/claiming-a-film-tax-offset2025-12-18T23:14:24+11:00https://www.ato.gov.au/forms-and-instructions/film-industry-incentives-2016/the-producer-tax-offset2025-12-18T23:14:23+11:00https://www.ato.gov.au/forms-and-instructions/rental-properties-2013/introduction2025-08-24T08:12:28+10:00https://www.ato.gov.au/forms-and-instructions/rental-properties-2013/rental-income2025-08-24T08:12:30+10:00https://www.ato.gov.au/forms-and-instructions/rental-properties-2013/rental-income/rental-related-income2025-08-24T08:12:31+10:00https://www.ato.gov.au/forms-and-instructions/rental-properties-2013/rental-expenses/expenses-for-which-you-cannot-claim-deductions2025-08-24T08:12:37+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/business-description-and-status-items-1-and-22025-08-24T08:02:45+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/business-income-and-expenses-item-52025-08-24T08:02:46+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/income-excluding-foreign-income-items-6-to-9/6-tax-withheld2025-08-24T08:02:50+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/income-excluding-foreign-income-items-10-to-15/11-gross-interest2025-08-24T08:02:57+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/foreign-income-items-22-to-242025-08-24T08:03:04+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/how-self-assessment-affects-you2025-08-24T05:48:36+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/more-information2025-08-24T05:53:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures2025-08-24T05:51:06+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates/section-2-do-you-have-to-pay-an-interest-charge2025-08-24T05:51:36+10:00https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uide-2005/glossary/attributable-taxpayer2025-08-24T05:53:26+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/australian-tax-payable2025-08-24T05:53:33+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/services2025-08-24T05:54:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/non-resident-trust-estate2025-08-24T05:53:59+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/arms-length-amount2025-08-24T05:53:22+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-2-taxation-of-branch-profits2025-08-24T05:51:56+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax2025-08-24T05:52:01+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-2-taxation-of-branch-profits/what-branch-capital-gains-are-non-assessable-non-exempt-income2025-08-24T05:52:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-2-taxation-of-branch-profits/what-income-is-non-assessable-non-exempt2025-08-24T05:51:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents2025-08-24T05:52:02+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-2-credits-available-only-to-resident-companies2025-08-24T05:52:22+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/credit-for-foreign-taxes-paid-after-your-assessment2025-08-24T05:52:09+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/what-deductions-are-allowable2025-08-24T05:52:16+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/evidence-of-foreign-tax-paid2025-08-24T05:52:12+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/conversion-of-foreign-amounts2025-08-24T05:52:17+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/carry-forward-of-excess-foreign-tax-credits2025-08-24T05:52:21+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/refunds-of-foreign-tax2025-08-24T05:52:10+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-2-credits-available-only-to-resident-companies/carry-forward-of-foreign-losses-by-companies2025-08-24T05:52:32+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-2-credits-available-only-to-resident-companies/claiming-foreign-tax-credits-on-your-foreign-income2025-08-24T05:52:33+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-2-credits-available-only-to-resident-companies/credits-available-to-resident-companies-for-direct-and-underlying-tax2025-08-24T05:52:24+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends/section-3-when-is-a-cfc-deemed-to-pay-a-dividend/other-deemed-dividends-section-1082025-08-24T05:51:55+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends/section-1-how-do-you-treat-a-dividend-received-from-a-non-resident-company/dividends-other-than-non-portfolio-dividends2025-08-24T05:51:48+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-2-abbreviations-and-glossary-of-terms2025-08-24T05:53:15+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-4-what-records-of-elections-must-you-keep2025-08-24T05:52:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/proving-your-assessment2025-08-24T05:52:35+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-2-passing-the-active-income-test/commissioners-notice-to-an-attributable-taxpayer2025-08-24T05:52:49+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-1-record-keeping-for-attributable-taxpayers/are-you-required-to-keep-attribution-accounts2025-08-24T05:52:45+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-1-record-keeping-for-attributable-taxpayers/what-happens-if-the-records-are-not-kept2025-08-24T05:52:42+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-1-record-keeping-for-attributable-taxpayers/record-keeping-for-a-controlled-foreign-company2025-08-24T05:52:38+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-2-passing-the-active-income-test/taxpayers-notice-to-a-cfc/general-accounting-records2025-08-24T05:52:52+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-3-accruals-tax-on-change-of-residence-of-a-cfc-from-an-unlisted-country-to-australia/change-of-residence-of-a-cfc-from-an-unlisted-country-to-australia2025-08-24T05:54:27+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-1-foreign-income-regulations2025-08-24T05:53:06+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-1-foreign-income-regulations/attachment-a2025-08-24T05:53:11+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-1-foreign-income-regulations/attachment-a/section-404-countries2025-08-24T05:53:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business2025-08-24T05:49:15+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income2025-08-24T05:49:44+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures2025-08-24T05:48:40+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-8-relief-from-double-accruals-taxation2025-08-24T05:51:03+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-4-quarantining-of-losses2025-08-24T05:50:35+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-1-general-assumptions-for-working-out-the-attributable-income-of-a-cfc2025-08-24T05:49:45+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures/section-3-is-the-cfcs-income-generally-exempt-from-accruals-taxation2025-08-24T05:48:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures/section-4-what-types-of-attribution-can-apply2025-08-24T05:49:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-4-explanation-of-terms-used-in-this-part/net-gains-on-the-disposal-of-tainted-assets2025-08-24T05:49:33+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-4-explanation-of-terms-used-in-this-part/meaning-of-tainted-sales-income2025-08-24T05:49:39+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-4-explanation-of-terms-used-in-this-part/meaning-of-tainted-services-income2025-08-24T05:49:41+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-2-conditions-to-be-met-to-satisfy-the-test/condition-5-tainted-income-ratio-less-than-52025-08-24T05:49:24+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-2-conditions-to-be-met-to-satisfy-the-test/condition-3-does-the-cfc-keep-proper-records2025-08-24T05:49:21+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-3-is-the-tainted-income-ratio-less-than-5/gross-turnover2025-08-24T05:49:27+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-3-is-the-tainted-income-ratio-less-than-5/gross-tainted-turnover2025-08-24T05:49:28+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-7-reduction-of-attributable-income-because-of-interim-dividends/working-out-the-reduction2025-08-24T05:51:02+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-2-general-modifications-to-the-law/treatment-of-foreign-and-australian-taxes2025-08-24T05:50:06+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-5-working-out-the-net-income-of-a-partnership/assumption-about-modifications-to-the-act2025-08-24T05:50:49+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-5-working-out-the-net-income-of-a-partnership/additional-modifications-to-the-act2025-08-24T05:50:50+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit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ps://www.ato.gov.au/individuals-and-families/investments-and-assets/property-and-land/land-vacant-land-and-subdividing/deductions-for-vacant-land2025-08-24T03:44:08+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/property-and-land/land-vacant-land-and-subdividing/vacant-land-before-1-july-20192025-08-24T03:44:09+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/cgt-events/how-to-choose-a-cgt-rollover-and-apply-for-an-extension2025-08-24T03:45:05+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/your-main-residence-home/treating-former-home-as-main-residence2025-08-24T03:45:25+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/your-main-residence-home/living-separately-to-your-spouse-or-children2025-08-24T03:45:28+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/your-main-residence-home/compulsory-acquisition-of-your-home2025-08-24T03:45:34+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/your-main-residence-home/using-your-home-for-rental-or-business2025-11-18T22:09:23+11:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/cgt-discount-for-affordable-housing/community-housing-providers-reporting-for-affordable-housing2025-08-24T03:45:44+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/property-and-capital-gains-tax/transferring-property-to-family-or-friends2025-08-24T03:45:36+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/cgt-discount-for-foreign-residents2025-08-24T03:46:15+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/your-residency-status-and-cgt2025-08-24T03:46:12+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/taxable-australian-property2025-08-24T03:46:17+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/foreign-resident-capital-gains-withholding/vendor-declarations2025-10-02T00:32:44+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/foreign-resident-capital-gains-withholding/australian-residents-and-clearance-certificates2025-10-02T00:32:45+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/calculating-your-cgt/how-to-calculate-your-cgt2025-11-06T03:07:36+11:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/calculating-your-cgt/using-capital-losses-to-reduce-capital-gains2025-08-24T03:45:17+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets/non-fungible-tokens2025-08-24T03:44:37+10:00https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets/crypto-asset-transactions-with-gift-cards-or-debit-cards2025-09-18T23:08:03+10:00https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-family-income2025-08-24T03:43:12+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/income/salary-wages-or-other-income-on-an-income-statement-or-payment-summary2025-08-24T02:20:14+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/income/amounts-that-you-do-not-pay-tax-on2026-03-09T01:39:14+11:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/income/australian-super-or-annuity-payments2025-08-24T02:20:26+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/adjustments/working-holiday-maker2025-08-24T02:22:04+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/income/foreign-income2025-08-24T02:20:58+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2025/income/salary-wages-or-other-income-on-an-income-statement-or-payment-summary/government-pensions-and-allowances2025-08-24T02:20:18+10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ency-assistance2025-10-01T23:53:58+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/exemptions-concessions-and-other-ways-to-reduce-fbt/work-related-items-exempt-from-fbt2025-11-26T22:27:42+11:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/fbt-on-cars-other-vehicles-parking-and-tolls/car-parking-and-fbt2025-10-02T00:13:26+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/fbt-on-cars-other-vehicles-parking-and-tolls/cars-and-fbt/car-leasing-and-fbt2025-10-02T00:13:26+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/expense-payment-fringe-benefits2025-10-02T00:13:32+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/entertainment-related-fringe-benefits2025-10-02T00:33:33+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/entertainment-related-fringe-benefits/calculating-the-taxable-value-of-entertainment-related-benefits2025-10-01T23:54:04+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/entertainment-related-fringe-benefits/exempt-entertainment-benefits-for-business2025-10-02T00:13:30+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/accommodation-and-location-related-fringe-benefits/living-away-from-home-allowance-fringe-benefits2025-10-02T00:13:27+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/accommodation-and-location-related-fringe-benefits/relocation-expenses-fringe-benefit-concessions2025-10-02T00:33:30+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/accommodation-and-location-related-fringe-benefits/remote-area-fbt-concessions/fringe-benefits-tax-remote-areas2025-10-02T00:33:32+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/benefits-quick-reference2025-10-02T00:33:35+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/registering-for-fbt2025-10-02T00:13:12+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/employee-declarations2025-10-02T00:13:11+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/what-attracts-our-attention2026-03-04T22:50:36+11:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/reportable-fringe-benefits/reporting-exclusion-for-entertainment-related-benefits2025-10-02T00:33:16+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/government-organisations-and-fbt/fbt-administration-in-government-organisations/effective-fbt-administration-by-government-organisations2025-10-02T00:33:39+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/government-organisations-and-fbt/fbt-administration-in-government-organisations/engage-with-stakeholders2025-10-01T23:54:10+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/government-organisations-and-fbt/fbt-administration-in-government-organisations/how-fbt-operates-for-government-employers2025-10-02T00:33:38+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/employees-incorrectly-treated-as-independent-contractors/what-to-do-if-a-worker-wants-to-be-a-independent-contractor2025-10-01T23:58:14+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/difference-between-employees-and-independent-contractors/commercial-risks2025-10-02T00:07:57+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/difference-between-employees-and-independent-contractors/independence2025-10-02T00:30:03+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/difference-between-employees-and-independent-contractors/industry-examples/domestic-painting2025-10-02T00:12:34+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/difference-between-employees-and-independent-contractors/industry-examples/road-transport2025-10-02T00:34:08+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/annual-reporting/how-to-lodge-your-payment-summary-annual-report2026-03-05T01:09:10+11:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payg-payment-summaries/restructure-of-government-organisations2025-10-02T00:37:46+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/payments-to-employees/allowances-and-reimbursements2025-10-02T00:37:39+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/payments-to-employees/types-of-payments-to-employees2025-10-02T00:37:40+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/payments-to-employees/tax-file-number-and-withholding-declarations2025-10-02T00:15:11+10:00https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/withholding-from-investment-income/investment-income-and-royalties-paid-to-foreign-residents/overview2026-02-27T02:14:42+11:00https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2018/income/sole-trader-and-business-income-or-losses-and-partnership-or-trust-distributions/loss-details2025-08-24T02:40:29+10:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/flood-support2026-01-15T00:16:03+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/summary-of-our-disaster-support2026-01-15T00:17:57+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters2026-01-14T04:30:37+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/your-home-and-land-after-a-disaster2026-01-14T04:49:55+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/repairing-and-rebuilding-rental-properties-and-business-premises-after-a-disaster2026-01-14T04:52:06+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/disaster-support-grants-and-deductions-for-business2025-12-16T11:53:24+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/business-premises-damaged-or-destroyed-after-a-disaster2025-12-16T11:53:27+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/insurance-payouts-after-a-disaster2026-01-14T04:48:04+11:00https://www.ato.gov.au/individuals-and-families/financial-difficulties-and-disasters/support-in-difficult-times/natural-disaster-support/recovery-following-natural-disasters/fuel-tax-credits-following-a-disaster2026-01-14T04:54:08+11:00https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/smsf-regulation-and-compliance/smsf-compliance/smsf-voluntary-disclosure-service2025-12-16T11:37:33+11:00https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/a-d/doctor-specialist-and-other-medical-professionals-income-and-work-related-deductions/deductions-for-work-expenses/medical-professional-expenses-ps2025-08-24T03:37:02+10:00https://www.ato.gov.au/individuals-and-families/your-tax-return/if-you-disagree-with-an-ato-decision/object-to-a-decision/what-to-include-in-your-objection/supporting-information-to-provide/deductions2025-12-16T11:55:14+11:00https://www.ato.gov.au/individuals-and-families/your-tax-return/if-you-disagree-with-an-ato-decision/object-to-a-decision/what-to-include-in-your-objection/supporting-information-to-provide/taxation-of-financial-arrangements2025-12-16T11:21:58+11:00https://www.ato.gov.au/individuals-and-families/your-tax-return/if-you-disagree-with-an-ato-decision/object-to-a-decision/what-to-include-in-your-objection/suppo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ps://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/attribution-managed-investment-trusts/attribution-method-for-managed-investment-trusts/attributing-amounts-to-members2025-10-02T03:45:01+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/attribution-managed-investment-trusts/attribution-method-for-managed-investment-trusts/attribution-vs-present-entitlement2025-10-02T00:38:04+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/withholding-rules/applying-the-new-withholding-rules-from-1-july-20152025-10-02T00:38:05+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/managed-investment-trusts-overview/withholding-rules/withholding-on-fund-payments-for-mits2025-10-02T00:00:51+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/streaming-trust-capital-gains-and-franked-distributions/specific-entitlement/becoming-specifically-entitled2025-10-01T23:59:24+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/streaming-trust-capital-gains-and-franked-distributions/capital-gains/calculating-the-extra-capital-gain2025-10-01T23:59:22+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/streaming-trust-capital-gains-and-franked-distributions/franked-distributions/calculating-shares-of-the-franked-distribution-and-attached-franking-credit2025-10-02T00:17:02+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/effective-life-of-an-asset/recalculating-a-depreciating-assets-effective-life2025-10-02T03:48:05+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/effective-life-of-an-asset/how-we-make-effective-life-determinations2025-10-01T23:55:28+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/reporting-and-paying-gst/fares2025-10-02T00:43:58+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/non-commercial-losses/offset-or-defer-the-loss-individuals-or-sole-traders/excepted-business-activities2025-12-16T11:20:02+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/non-commercial-losses/offset-or-defer-the-loss-individuals-or-sole-traders/similar-business-activities2025-12-16T11:40:30+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/non-commercial-losses/offset-or-defer-the-loss-individuals-or-sole-traders/four-tests2025-12-16T10:57:56+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/primary-producers/managing-varying-income/abnormal-primary-production-income/sustainable-rural-water-use-and-infrastructure-program2026-03-09T01:57:38+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/primary-producers/livestock-and-other-assets/depreciating-assets/calculating-the-decline-in-value-of-grapevines2025-12-16T11:16:12+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/primary-producers/livestock-and-other-assets/valuing-livestock/oyster-farmers-calculating-the-value-of-trading-stock2025-12-16T11:15:59+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/primary-producers/livestock-and-other-assets/deductions-and-offsets-for-capital-expenditure/landcare-operations2025-12-16T11:16:45+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-home-based-business-expenses/home-based-businesses-expenses-company-or-trust2026-01-08T04:04:10+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/motor-vehicles-used-by-your-employees2025-12-16T11:02:24+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/logbook-method2025-12-16T10:57:52+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/calculating-car-expenses-prior-to-1-july-20152025-12-16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o.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/real-estate-and-main-residence/major-capital-improvements-to-a-dwelling-acquired-before-20-september-19852025-08-24T04:40:22+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-a-about-capital-gains-tax/real-estate-and-main-residence/constructing-renovating-or-repairing-a-dwelling-on-land-you-already-own2025-08-24T04:40:16+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/introduction2025-08-24T04:38:21+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-c-instructions-for-companies-trusts-and-funds-entities/step-4-how-to-complete-the-cgt-schedule2025-08-24T04:41:31+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-1-types-of-cgt-assets-and-cgt-events2025-08-24T04:41:12+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-4-total-current-year-capital-gains2025-08-24T04:41:16+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-2-exemptions-and-rollovers2025-08-24T04:41:13+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-11-capital-losses-carried-forward-to-later-income-years2025-08-24T04:41:24+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-3-calculating-your-current-year-capital-gain-or-capital-loss-for-each-cgt-asset-or-cgt-event2025-08-24T04:41:15+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2015/part-b-completing-the-capital-gains-section-of-your-tax-return/step-9-applying-the-small-business-cgt-concessions2025-08-24T04:41:22+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/deceased-estates/trustee-choice-to-be-assessed-on-capital-gains2025-08-24T04:37:36+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/deceased-estates/life-and-remainder-interests2025-08-24T04:37:35+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/deceased-estates/choosing-the-indexation-method-or-the-discount-method2025-08-24T04:37:31+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/where-to-now2025-08-24T04:35:15+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/modifications-to-the-cost-base-and-reduced-cost-base2025-08-24T04:35:02+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/foreign-residents-temporary-residents-and-changing-residency2025-08-24T04:35:07+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures2025-08-24T06:06:12+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/chapter-2-transferor-trust-and-related-measures/part-2-tax-and-interest-charges-under-section-99b-for-beneficiaries-of-non-resident-trust-estates2025-08-24T06:06:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/more-information2025-08-24T06:06:27+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/what-is-the-cost-base2025-08-24T04:34:59+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/cgt-and-foreign-exchange-gains-and-losses2025-08-24T04:35:12+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/chapter-4-taxation-of-foreign-investment-fund-fif-interests2025-08-24T06:06:17+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company-cfc/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income2025-08-24T06:06:10+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2014/part-a-about-capital-gains-tax/does-capital-gains-tax-apply-to-you/acquiring-cgt-assets2025-08-24T04:35:03+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/how-self-assessment-affects-you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ions/capital-gains-tax-concessions-for-small-business-guide-2008/applying-the-cgt-concessions-to-a-capital-gain-from-a-small-business-asset/step-1-determine-whether-you-satisfy-the-basic-conditions-for-the-small-business-cgt-concessions2025-08-24T04:18:16+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2008/getting-started/what-cgt-concessions-are-available-for-small-business2025-08-24T04:18:13+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2008/getting-started/what-cgt-records-do-you-need-to-keep2025-08-24T04:18:11+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-20152025-12-16T11:32:02+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2022-instructions/calculation-rates2025-11-28T04:41:07+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2022-instructions/whats-new-in-fbt2025-11-28T04:41:03+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2022-instructions/2022-fbt-return-calculation-details-taxable-employers2025-11-28T04:41:05+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/small-business-rollover2025-12-16T12:01:59+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions2025-12-16T12:01:55+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/small-business-15-year-exemption/consequences-of-applying-the-reduction2025-12-16T11:09:55+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/small-business-retirement-exemption/consequences-of-choosing-the-exemption2025-12-16T11:10:05+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/small-business-retirement-exemption/cgt-retirement-exemption-limit2025-12-16T11:10:04+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/small-business-rollover/further-cgt-events2025-12-16T11:10:11+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/maximum-net-asset-value-test2025-12-16T11:09:31+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/cgt-concession-stakeholder2025-12-16T11:09:47+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/significant-individual-test2025-12-16T11:09:49+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/working-out-whether-you-are-a-small-business-entity2025-12-16T11:09:25+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/extra-conditions-if-the-cgt-asset-is-a-share-or-trust-interest2025-12-16T11:09:46+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/active-asset-test2025-12-16T11:09:44+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/how-do-you-apply-losses-concessions-and-the-discount/choosing-small-business-concessions2025-12-16T11:09:20+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/connected-with-indirect-control-of-an-entity2025-12-16T11:09:43+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/nominating-a-beneficiary-as-controller-of-the-trust2025-12-16T11:09:41+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/connected-with-control-of-a-partnership-company-or-trust-except-a-discretionary-trust2025-12-16T11:09:38+11:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2015/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/connected-with-control-of-a-discretionary-trust2025-12-16T11:09:40+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-e-research-development-tax-offset/abbreviations2026-03-10T00:52:36+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-e-research-development-tax-offset/definitions2026-03-10T00:52:36+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-6-eligible-feedstock-expenditure2026-03-10T03:37:35+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-7-plantpilot-plant-deductions-pre-29-january-2001-including-disposal-losses2026-03-10T03:59:09+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-4-contract-other2026-03-10T03:37:35+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-concession-2007-instructions-for-excel-spreadsheet-version/part-a-calculation-of-rd-deduction/item-13-interest-or-amounts-in-the-nature-of-interest2026-03-10T04:07:56+11:00https://www.ato.gov.au/forms-and-instructions/losses-schedule-2010-instructions2025-08-24T07:32:03+10:00https://www.ato.gov.au/forms-and-instructions/government-super-contributions-workbook-20232025-08-24T07:10:52+10:00https://www.ato.gov.au/forms-and-instructions/losses-schedule-2010-instructions/more-information2025-08-24T07:32:16+10:00https://www.ato.gov.au/forms-and-instructions/losses-schedule-2010-instructions/introduction2025-08-24T07:32:04+10:00https://www.ato.gov.au/forms-and-instructions/losses-schedule-2010-instructions/completing-the-schedule/page-3-of-the-schedule2025-08-24T07:32:11+10:00https://www.ato.gov.au/forms-and-instructions/pbl-publishing-and-broadcasting-limited-restructure-2007-not-choosing-rollover/example2025-08-24T08:04:41+10:00https://www.ato.gov.au/forms-and-instructions/pbl-publishing-and-broadcasting-limited-restructure-2007-not-choosing-rollover/terms-explained2025-08-24T08:04:39+10:00https://www.ato.gov.au/forms-and-instructions/pbl-publishing-and-broadcasting-limited-restructure-2007-not-choosing-rollover/more-information2025-08-24T08:04:38+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions2025-08-24T09:31:00+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/remainder-of-trust-tax-return2025-08-24T09:31:37+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes2025-08-24T09:33:01+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/deductions2025-08-24T09:31:54+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/completing-the-tax-return-page-1-trust-tax-return2025-08-24T09:31:23+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/schedules2025-08-24T09:31:17+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income2025-08-24T09:31:40+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/remainder-of-trust-tax-return/4-did-you-sell-any-goods-or-services-using-the-internet2025-08-24T09:31:39+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes/appendix-12-closely-held-trust-reporting2025-08-24T09:33:17+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes/appendix-6-uniform-capital-allowances2025-08-24T09:33:08+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes/appendix-14-small-business-entities2025-08-24T09:33:20+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes/appendix-7-personal-services-income-psi2025-08-24T09:33:10+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/appendixes/appendix-9-instructions-to-trustees-of-deceased-estates2025-08-24T09:33:13+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/general-information/penalties-and-interest-charges2025-08-24T09:31:12+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/general-information/purchase-or-sale-of-a-business-during-the-income-year2025-08-24T09:31:13+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/general-information/requirements2025-08-24T09:31:15+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/general-information/interposed-entity-elections-and-family-trust-elections2025-08-24T09:31:06+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/deductions/18-other-deductions2025-08-24T09:31:56+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/completing-the-tax-return-page-1-trust-tax-return/full-name-of-the-trustee-to-who-notices-should-be-sent2025-08-24T09:31:29+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/completing-the-tax-return-page-1-trust-tax-return/type-of-trust2025-08-24T09:31:32+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/schedules/capital-gains-tax-cgt-schedule2025-08-24T09:31:18+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/key-financial-information/35-total-liabilities2025-08-24T09:32:21+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income/11-gross-interest2025-08-24T09:31:48+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income/7-credit-for-interest-on-early-payments-amount-of-interest2025-08-24T09:31:43+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income/10-forestry-managed-investment-scheme-income2025-08-24T09:31:46+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income/15-total-of-items-5-to-142025-08-24T09:31:53+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/income-excluding-foreign-income/13-superannuation-lump-sums-and-employment-termination-payments2025-08-24T09:31:50+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/42-trade-creditors2025-08-24T09:32:33+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/49-small-business-entity-simplified-depreciation2025-08-24T09:32:42+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/36-business-name-of-main-business2025-08-24T09:32:24+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/53-income-of-the-trust-estate2025-08-24T09:32:51+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/38-opening-stock2025-08-24T09:32:27+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/55-choice-for-resident-trustee-to-be-assessed-to-capital-gains-on-behalf-of-beneficiaries2025-08-24T09:32:53+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/48-capital-allowances2025-08-24T09:32:40+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/37-business-address-of-main-business2025-08-24T09:32:25+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/46-unpaid-present-entitlement-to-a-private-company2025-08-24T09:32:38+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/52-medicare-levy-reduction-or-exemption2025-08-24T09:32:49+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/business-and-professional-items/45-fringe-benefit-employee-contributions2025-08-24T09:32:36+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/foreign-income/26-total-net-income-or-loss2025-08-24T09:32:09+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2013-instructions/foreign-income/23-other-assessable-foreign-source-income2025-08-24T09:32:04+10:00https://www.ato.gov.au/forms-and-instructions/company-tax-return-20202025-08-24T05:16:47+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-20202025-08-24T09:44:21+10:00https://www.ato.gov.au/forms-and-instructions/timor-sea-treaty-joint-petroleum-development-area-instructions-2017/check-that-you-have2025-08-24T09:18:59+10:00https://www.ato.gov.au/forms-and-instructions/timor-sea-treaty-joint-petroleum-development-area-instructions-2017/completing-your-australian-tax-return2025-08-24T09:18:57+10:00https://www.ato.gov.au/forms-and-instructions/timor-sea-treaty-joint-petroleum-development-area-instructions-2017/background2025-08-24T09:18:48+10:00https://www.ato.gov.au/forms-and-instructions/timor-sea-treaty-joint-petroleum-development-area-instructions-2017/completing-the-schedule2025-08-24T09:19:02+10:00https://www.ato.gov.au/forms-and-instructions/timor-sea-treaty-joint-petroleum-development-area-instructions-2017/how-self-assessment-affects-you2025-08-24T09:19:04+10:00https://www.ato.gov.au/forms-and-instructions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working-out-the-tainted-income-ratio-for-a-controlled-foreign-company-cfc2025-08-24T06:05:59+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2018/appendix-3-summaries-and-worksheets/summary-sheet-3-active-income-test2025-08-24T06:05:55+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2018/appendix-3-summaries-and-worksheets/summary-sheet-2-working-out-your-share-of-the-attributable-income-of-a-cfc2025-08-24T06:05:53+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-tax-offset-rules-guide-2013/foreign-income-tax-paid-by-a-controlled-foreign-company2025-08-24T06:09:14+10:00https://www.ato.gov.au/forms-and-instructions/government-super-contributions-workbook-2020/more-information2025-08-24T07:10:30+10:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/record-keeping2025-12-16T11:12:22+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/taxable-employers2025-12-16T11:11:52+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories2025-12-16T11:12:00+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/non-profit-organisations/public-hospitals-non-profit-hospitals-and-public-ambulance-services2025-12-16T11:11:57+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/non-profit-organisations/public-benevolent-institutions-and-health-promotion-charities2025-12-16T11:11:56+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories/c-loans-granted2025-12-16T11:12:05+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories/g-employees-receiving-living-away-from-home-allowance-show-totals-including-exempt-components2025-12-16T11:12:11+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories/a-cars-using-the-statutory-formula2025-12-16T11:12:02+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories/j-board2025-12-16T11:12:12+11:00https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2016-completing-your-return/fringe-benefit-categories/b-cars-using-the-operating-cost-method2025-12-16T11:12:04+11:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2025-instructions2025-08-24T09:08:15+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2025-instructions/appendixes-for-the-smsf-annual-return/appendix-2-capital-works-deductions2025-08-24T09:08:40+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2025-instructions/instructions-to-complete-your-smsf-annual-return-2025/section-d-income-tax-calculation-statement-item-132025-09-01T02:50:43+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2025-instructions/instructions-to-complete-your-smsf-annual-return-2025/section-c-deductions-and-non-deductible-expenses-item-122025-08-24T09:08:26+10:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-incentive-schedule-2021-instructions2025-08-24T08:27:35+10:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-incentive-schedule-2021-instructions/part-b-feedstock2025-12-16T23:35:26+11:00https://www.ato.gov.au/forms-and-instructions/research-and-development-tax-incentive-schedule-2021-instructions/part-c-clawback-rd-recoupment-tax2025-12-16T23:38:04+11:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/key-financial-information-items-33-to-362025-08-24T09:45:49+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/statements-of-distribution-items-57-to-602025-08-24T09:45:51+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/declarations2025-08-24T09:45:52+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/taxation-of-financial-arrangements-items-31-to-322025-08-24T09:45:47+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/appendixes/appendix-2-royalties2025-08-24T09:45:56+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/appendixes/appendix-12-trust-assessment-codes2025-08-24T09:46:09+10:00https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2021-instructions/appendixes/appendix-7-personal-services-income-psi2025-08-24T09:46:02+10:00https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-busines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lp2025-08-24T06:17:20+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-4-methods-of-fif-taxation/part-year-resident2025-08-24T06:17:19+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-4-methods-of-fif-taxation/market-value-method2025-08-24T06:17:21+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-visitors-to-australia2025-08-24T06:17:07+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-life-insurance-company2025-08-24T06:17:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-an-interest-of-a50000-or-less2025-08-24T06:17:06+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-employer-sponsored-foreign-superannuation2025-08-24T06:17:08+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-underwriting-members-of-lloyds2025-08-24T06:17:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-general-insurance-company2025-08-24T06:17:03+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-life-insurance-company2025-08-24T06:16:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-9-taxation-of-non-resident-trusts/who-do-the-fif-measures-apply-to/trusts-to-which-the-fif-measures-apply2025-08-24T06:17:59+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-4-methods-of-fif-taxation/determining-market-value/working-out-the-calculated-profit-or-loss-of-the-fif2025-08-24T06:17:28+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2005/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-general-insurance-company/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-real-property-company2025-08-24T06:17:04+10:00https://www.ato.gov.au/forms-and-instructions/foster-s-group-limited-demerger-2011/more-information2025-08-24T06:27:28+10:00https://www.ato.gov.au/forms-and-instructions/interest-on-early-payments-and-overpayments-of-tax-2017/delayed-refund-of-a-running-balance-account-rba-surplus2025-08-24T07:18:39+10:00https://www.ato.gov.au/forms-and-instructions/consolidated-groups-losses-schedule-2018-instructions/introduction2025-08-24T05:27:48+10:00https://www.ato.gov.au/forms-and-instructions/consolidated-groups-losses-schedule-2018-instructions/entity-details2025-08-24T05:27:50+10:00https://www.ato.gov.au/forms-and-instructions/consolidated-groups-losses-schedule-2018-instructions/part-c-ownership-test-and-business-continuity-test2025-08-24T05:27:54+10:00https://www.ato.gov.au/forms-and-instructions/amma-or-sds-statement-trustee-guidance-notes-2022/guidance-notes2025-08-24T04:04:20+10:00https://www.ato.gov.au/forms-and-instructions/amma-or-sds-statement-trustee-guidance-notes-2022/guidance-notes/footnotes2025-08-24T04:04:21+10:00https://www.ato.gov.au/forms-and-instructions/deductions-for-prepaid-expenses-2021/general-deduction-provisions-and-certain-research-and-development-provisions2025-08-24T05:33:08+10:00https://www.ato.gov.au/forms-and-instructions/deductions-for-prepaid-expenses-2021/general-information-about-prepaid-expenses2025-08-24T05:33:06+10:00https://www.ato.gov.au/forms-and-instructions/deductions-for-prepaid-expenses-2021/investments-in-tax-shelter-arrangements2025-08-24T05:33:10+10:00https://www.ato.gov.au/forms-and-instructions/deductions-for-prepaid-expenses-2021/carrying-on-a-business-incurring-deductible-non-business-expenditure2025-08-24T05:33:14+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2020-instructions/about-the-smsf-annual-return2025-08-24T09:00:58+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2020-instructions/instructions-to-complete-your-annual-return2025-08-24T09:01:03+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2020-instructions/instructions-to-complete-your-annual-return/section-c-deductions-and-non-deductible-expenses-item-122025-08-24T09:01:43+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2020-instructions/instructions-to-complete-your-annual-return/sections-f-and-g-member-information-and-supplementary-member-information2025-08-24T09:02:33+10:00https://www.ato.gov.au/forms-and-instructions/self-managed-supe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to.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/2000-to-2009/2001-tax-returns-schedules-instructions-and-guides2025-08-24T08:08:32+10:00https://www.ato.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/2000-to-2009/2004-tax-returns-schedules-instructions-and-guides2025-10-14T04:39:39+11:00https://www.ato.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/1990-to-1999/1990-tax-returns-schedules-instructions-and-guides2025-08-24T08:08:49+10:00https://www.ato.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/1990-to-1999/1993-tax-returns-schedules-instructions-and-guides2025-08-24T08:08:45+10:00https://www.ato.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/1990-to-1999/1997-tax-returns-schedules-instructions-and-guides2025-08-24T08:08:39+10:00https://www.ato.gov.au/forms-and-instructions/prior-year-tax-return-forms-and-schedules/1990-to-1999/1991-tax-returns-schedules-instructions-and-guides2025-08-24T08:08:48+10:00https://www.ato.gov.au/forms-and-instructions/amma-or-sds-statement-trustee-guidance-notes-2017/guidance-notes/part-b-summary-of-2017-tax-return-items2025-08-24T04:03:41+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends2025-08-24T05:54:51+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax2025-08-24T05:54:54+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/appendix-1-foreign-income-regulations/attachment-a2025-08-24T05:55:15+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/appendix-1-foreign-income-regulations/listed-countries2025-08-24T05:55:11+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-4-proving-your-assessment/part-1-record-keeping-for-attributable-taxpayers2025-08-24T05:54:56+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-4-proving-your-assessment/part-4-what-records-of-elections-must-you-keep2025-08-24T05:55:01+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-4-proving-your-assessment/part-2-passing-the-active-income-test2025-08-24T05:54:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates2025-08-24T05:54:48+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company/part-1-are-you-subject-to-the-cfc-measures2025-08-24T05:54:39+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-5-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/more-information2025-08-24T05:55:08+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2006/chapter-5-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/attribution-account-surpluses-and-attributed-tax-account-surpluses2025-08-24T05:55:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/appendix-3-summaries-and-worksheets/summary-sheet-3-active-income-test2025-08-24T06:00:46+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/appendix-3-summaries-and-worksheets/worksheet-3-working-out-amounts-from-partnerships-to-include-in-the-tainted-income-ratio2025-08-24T06:00:51+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/chapter-6-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/post-fif-abolition-surpluses2025-08-24T06:00:32+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/appendix-1-foreign-income-regulations/attachment-a2025-08-24T06:00:38+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/chapter-5-proving-your-assessment/part-4-what-records-of-elections-must-you-keep2025-08-24T06:00:24+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/chapter-5-proving-your-assessment/part-3-can-the-ato-ask-you-to-get-information-from-overseas2025-08-24T06:00:23+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/chapter-5-proving-your-assessment/part-2-passing-the-active-income-test2025-08-24T06:00:21+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2012/chapter-2-transferor-trust-and-related-measure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s-distributions-and-tax-on-amounts-you-receive/how-non-share-dividends-are-taxed2025-08-24T10:01:54+10:00https://www.ato.gov.au/forms-and-instructions/you-and-your-shares-2022/dividends-distributions-and-tax-on-amounts-you-receive/dividend-or-distribution-statement2025-08-24T10:01:55+10:00https://www.ato.gov.au/forms-and-instructions/you-and-your-shares-2022/dividends-distributions-and-tax-on-amounts-you-receive/taxation-implications2025-08-24T10:01:57+10:00https://www.ato.gov.au/forms-and-instructions/standard-distribution-statement-guidance-notes-for-fund-managers-2009/guidance-notes/part-a-summary-of-items-on-the-tax-return-for-individuals-supplementary-section-20092025-08-24T09:10:52+10:00https://www.ato.gov.au/forms-and-instructions/attribution-managed-investment-trust-tax-return-instructions-2020/completing-the-amit-tax-return/declarations2025-08-24T04:10:17+10:00https://www.ato.gov.au/forms-and-instructions/attribution-managed-investment-trust-tax-return-instructions-2020/schedules/international-dealings-schedule-ids2025-08-24T04:09:52+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-4-proving-your-assessment/part-2-passing-the-active-income-test2025-08-24T05:57:50+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-4-proving-your-assessment/part-4-what-records-of-elections-must-you-keep2025-08-24T05:57:53+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-4-proving-your-assessment/part-3-can-the-tax-office-ask-you-to-get-information-from-overseas2025-08-24T05:57:51+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-5-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/more-information-on-consolidation2025-08-24T05:58:01+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-5-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/attribution-account-surpluses2025-08-24T05:57:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-2-transferor-trust-and-related-measures/introduction2025-08-24T05:57:39+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures2025-08-24T05:57:41+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company-cfc/part-1-are-you-subject-to-the-cfc-measures2025-08-24T05:57:34+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2009/abbreviations-and-glossary/glossary2025-08-24T05:57:32+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-e-losses/13-losses2025-08-24T06:51:20+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/appendixes/appendix-5-capital-works-deductions2025-08-24T07:56:36+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/appendixes/appendix-3-thin-capitalisation2025-08-24T07:56:33+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/income-excluding-foreign-income/12-dividends2025-08-24T07:56:02+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/income-excluding-foreign-income/8-partnerships-and-trusts2025-08-24T07:55:59+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/deductions/18-other-deductions2025-08-24T07:56:10+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/deductions/19-total-of-items-16-to-182025-08-24T07:56:12+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2017-instructions/deductions/20-net-australian-income-or-loss2025-08-24T07:56:14+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/basic-conditions-for-the-small-business-cgt-concessions/additional-conditions-if-the-cgt-asset-is-a-share-or-trust-interest2025-08-24T03:57:22+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/basic-conditions-for-the-small-business-cgt-concessions/maximum-net-asset-value-test2025-08-24T03:57:09+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/overview-of-capital-gains-tax/applying-the-discount-and-concessions2025-08-24T03:56:52+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/overview-of-capital-gains-tax/small-business-concessions2025-08-24T03:56:49+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/overview-of-capital-gains-tax/distributions-out-of-concession-amounts-tax-consequences2025-08-24T03:56:58+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/small-business-15-year-exemption/consequences-of-applying-the-exemption2025-08-24T03:57:29+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/small-business-retirement-exemption/consequences-of-choosing-the-exemption2025-08-24T03:57:41+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/small-business-retirement-exemption/receiving-actual-capital-proceeds-not-required2025-08-24T03:57:38+10:00https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2008/small-business-rollover/what-are-the-circumstances-that-cause-the-gain-to-crystallise2025-08-24T03:57:48+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-4-summaries-and-worksheets2025-08-24T05:54:30+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/introduction2025-08-24T05:51:07+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/part-1-are-you-subject-to-the-transferor-trust-measures/section-1-are-you-a-transferor-in-relation-to-a-non-resident-trust-estate2025-08-24T05:51:09+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates/section-2-do-you-have-to-pay-an-interest-charge/period-over-which-the-interest-charge-accrues2025-08-24T05:51:42+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates/section-2-do-you-have-to-pay-an-interest-charge/what-interest-rate-applies2025-08-24T05:51:43+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-2-transferor-trust-and-related-measures/part-2-interest-charge-for-beneficiaries-of-non-resident-trust-estates/section-1-have-you-received-an-assessable-distribution-from-a-non-resident-trust-estate/is-the-distribution-assessable2025-08-24T05:51:34+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/attribution2025-08-24T05:53:27+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/net-foreign-income2025-08-24T05:53:57+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/offshore-banking-income2025-08-24T05:54:04+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/transferor-trust2025-08-24T05:54:22+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/australian-partnership2025-08-24T05:53:32+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/creditable-taxes2025-08-24T05:53:40+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/adjusted-net-foreign-income2025-08-24T05:53:20+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/tainted-sales-income2025-08-24T05:54:17+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/part-x-australian-resident2025-08-24T05:54:07+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/other-income2025-08-24T05:54:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/listed-country2025-08-24T05:53:52+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/associates2025-08-24T05:53:23+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/attributable-income2025-08-24T05:53:25+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/apportionable-deductions2025-08-24T05:53:21+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/property2025-08-24T05:54:10+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/glossary/act2025-08-24T05:53:18+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends/section-1-how-do-you-treat-a-dividend-received-from-a-non-resident-company2025-08-24T05:51:47+10: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f-measures2025-08-24T06:21:35+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-8-record-keeping/prosecution-provisions2025-08-24T06:21:36+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-8-record-keeping/what-records-must-you-keep-for-fifs-and-flps2025-08-24T06:21:32+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-8-record-keeping/record-keeping-for-each-method-of-taxation2025-08-24T06:21:34+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-5-foreign-life-assurance-policies-flps/cash-surrender-value-method2025-08-24T06:21:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-5-foreign-life-assurance-policies-flps/meaning-of-a-foreign-life-assurance-policy2025-08-24T06:21:10+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-7-avoiding-double-taxation-calculation-method/overview-of-the-foreign-tax-credit-system2025-08-24T06:21:20+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-7-avoiding-double-taxation-calculation-method/market-value-and-deemed-rate-of-return-methods2025-08-24T06:21:22+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-7-avoiding-double-taxation-calculation-method/the-foreign-tax-credit-system-trust-fifs2025-08-24T06:21:25+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-10-consolidation-consolidated-income-tax-treatment-for-groups-of-entities/fif-attribution-account-surpluses-and-fif-attributed-tax-account-surpluses2025-08-24T06:21:53+10:00https://www.ato.gov.au/forms-and-instructions/company-tax-return-2022-instructions/appendixes/appendix-7-company-tax-rate2025-08-24T05:20:48+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/worksheets2025-08-24T06:21:58+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/worksheets/worksheet-2-deemed-rate-of-return-method-for-fifs2025-08-24T06:22:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/worksheets/worksheet-5-cash-surrender-value-method-for-flps2025-08-24T06:22:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-3-exemptions2025-08-24T06:20:37+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-3-exemptions/exemption-for-attributable-taxpayers2025-08-24T06:20:38+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-life-insurance-company2025-08-24T06:20:45+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-holding-company-of-a-foreign-real-property-company2025-08-24T06:20:49+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-3-exemptions/exemption-for-an-interest-in-a-foreign-general-insurance-company2025-08-24T06:20:46+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-4-methods-of-fif-taxation2025-08-24T06:21:01+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-4-methods-of-fif-taxation/market-value-method2025-08-24T06:21:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-6-avoiding-double-taxation/reduction-of-fif-income-for-fif-interests-acquired-under-an-employee-share-scheme2025-08-24T06:21:16+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-2-key-concepts-of-the-fif-measures/interests-in-a-fif-or-a-flp-subject-to-the-fif-measures2025-08-24T06:20:31+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-2-key-concepts-of-the-fif-measures/what-is-a-foreign-life-assurance-policy-flp2025-08-24T06:20:27+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-2-key-concepts-of-the-fif-measures/election-to-exclude-an-interest-in-a-foreign-hybrid-from-the-fif-measures2025-08-24T06:20:33+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-9-taxation-of-non-resident-trusts/taxpayers-exempt-from-the-fif-measures2025-08-24T06:21:42+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-9-taxation-of-non-resident-trusts/attribution-of-non-resident-trust-income-under-the-fif-measures2025-08-24T06:21:43+10:00https://www.ato.gov.au/forms-and-instructions/foreign-investment-funds-guide-2007/chapter-9-taxation-of-non-resident-trusts/who-do-the-fif-measures-apply-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0https://www.ato.gov.au/forms-and-instructions/payg-payment-summary-super-income-stream/after-completing-this-form2025-11-26T02:27:16+11:00https://www.ato.gov.au/forms-and-instructions/payg-payment-summary-super-income-stream/how-to-obtain-this-form2025-11-26T02:27:15+11:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/deductions2025-08-24T07:57:11+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/deductions/18-other-deductions2025-08-24T07:57:14+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/general-information2025-08-24T07:56:53+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/income-excluding-foreign-income/15-total-of-items-5-to-142025-08-24T07:57:09+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/income-excluding-foreign-income/14-other-australian-income2025-08-24T07:57:08+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/appendixes/appendix-15-exploration-credits2025-08-24T07:57:44+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/appendixes/appendix-2-royalties2025-08-24T07:57:35+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/appendixes/appendix-7-deductions-applicable-to-partners2025-08-24T07:57:43+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/appendixes/appendix-3-thin-capitalisation2025-08-24T07:57:37+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2018-instructions/abbreviations2025-08-24T07:57:46+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/q-trust-distributions-other-amounts2025-08-24T06:53:36+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/common-rate-pools2025-08-24T05:34:20+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/what-happens-if-you-no-longer-hold-or-use-a-depreciating-asset2025-08-24T05:34:15+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/u-net-non-arms-length-income2025-08-24T06:53:49+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/h-gross-payments-where-abn-not-quoted2025-08-24T06:53:24+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/r2-assessable-personal-contributions2025-08-24T06:53:40+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/m-have-you-applied-a-cgt-exemption-or-rollover2025-08-24T06:53:13+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/w-gross-income2025-08-24T06:53:50+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/deductions-for-the-cost-of-depreciating-assets2025-08-24T05:34:01+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/r1-assessable-employer-contributions2025-08-24T06:53:38+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/primary-production-depreciating-assets2025-08-24T05:34:22+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/small-business-entities2025-08-24T05:34:25+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/abbreviations-used-in-this-publication2025-08-24T05:33:58+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/immediate-deduction-for-certain-non-business-depreciating-assets-costing-300-or-less2025-08-24T05:34:09+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/e-australian-franking-credits-from-a-new-zealand-company2025-08-24T06:53:21+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/definitions2025-08-24T05:34:29+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/working-out-decline-in-value2025-08-24T05:34:07+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2014-instructions/section-b-income/10-income/l-dividend-franking-credit2025-08-24T06:53:29+10:00https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2013/about-this-guide2025-08-24T05:33:57+10:00https://www.ato.gov.au/forms-and-instructions/deductions-for-prepaid-expenses-2017/more-information2025-08-24T05:32:19+10:00https://www.ato.gov.au/forms-and-instructions/partnership-tax-return-2024-instructions/instructions-to-complete-the-partnership-tax-return-2024/reconciliation-items-and-net-incom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payments-with-special-rules/household-employees2025-10-02T00:37:09+10:00https://www.ato.gov.au/businesses-and-organisations/assets-and-property/property/are-you-in-the-business-of-renovating-properties/being-a-personal-investor2025-10-02T00:33:46+10:00https://www.ato.gov.au/businesses-and-organisations/assets-and-property/property/are-you-in-the-business-of-renovating-properties/property-renovating-as-a-business-or-profit-making-activity2025-10-02T00:33:45+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-registration-and-reporting-obligations/closely-held-trusts/tfn-withholding-for-closely-held-trusts2025-10-02T00:42:19+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/tax-exempt-trust-distributions-and-the-anti-avoidance-rules/pay-or-notify-rule2025-10-02T00:16:57+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/unit-trusts/public-unit-trust-statement-of-distribution2025-10-01T23:59:26+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/specific-rules-for-some-trusts/managed-investment-trusts/capital-treatment-elections2025-10-02T00:42:43+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-tax-risks-and-compliance/tax-avoidance-taskforce-trusts/supporting-research2025-10-02T00:17:00+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-tax-risks-and-compliance/tax-avoidance-taskforce-trusts/overview2025-10-02T00:16:59+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-tax-risks-and-compliance/tax-avoidance-taskforce-trusts/results-and-insights-trusts-taskforce2025-10-02T00:42:28+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-tax-risks-and-compliance/tax-avoidance-taskforce-trusts/tax-avoidance-taskforce-trusts-what-we-do2025-10-01T23:59:30+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/trust-loss-provisions/change-in-ownership-or-control-consequences2025-10-02T00:42:24+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/trust-loss-provisions/which-tests-to-apply2025-10-02T00:42:26+10:00https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/trust-loss-provisions/about-trust-loss-provisions2025-10-02T00:16:53+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/temporary-full-expensing/about-temporary-full-expensing2025-10-02T00:39:25+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/temporary-full-expensing/tfe-for-small-business-entities-using-simplified-depreciation2026-03-10T01:39:33+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/record-keeping-for-capital-expenses2025-10-02T00:39:08+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/prime-cost-straight-line-and-diminishing-value-methods2025-10-01T23:56:45+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/effective-life-of-an-asset2025-10-02T00:37:34+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/disposing-or-ceasing-to-use-a-depreciating-asset2025-10-01T23:56:41+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/renting-out-all-or-part-of-your-home/lodging-your-tax-return2025-12-22T01:33:35+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/simpler-depreciation-for-small-business/assets-and-exclusions2025-10-02T00:44:43+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/reporting-and-paying-gst2025-10-02T00:21:50+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/loss-carry-back-tax-offset/working-out-the-tax-offset2025-10-01T23:48:54+10:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/loss-carry-back-tax-offset/eligibility-for-the-tax-offset2025-11-24T22:43:37+11:00https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/losses/losses/how-to-claim-a-tax-loss2026-03-03T21:35:23+11:00https://www.ato.gov.au/businesses-and-organisations/income-deduction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-pricing/country-by-country-reporting/local-file-instructions-2018/local-file-part-a/irpd-service-arrangements2025-11-26T21:46:29+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2018/local-file-part-a/irpd-derivative-transactions2025-11-26T03:51:16+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2018/local-file-part-a/irpd-use-rights2025-11-26T21:46:29+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2020/local-file-part-a/irpd-use-rights2025-11-30T22:36:15+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2020/local-file-part-a/irpd-derivative-transactions2025-11-26T23:20:00+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2022/local-file-part-a/reporting-foreign-exchange-gains-and-losses2025-11-25T21:14:25+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2017/local-file-part-a/irpd-service-arrangements2025-10-02T00:31:34+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2017/local-file-part-a/other-revenue-irpds2025-10-01T23:49:48+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2017/local-file-part-a/irpd-debt-factoring-or-debt-securitisation2025-10-02T00:29:56+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2017/local-file-part-a/irpds-involving-disposal-or-acquisition-of-tangible-property-of-a-non-revenue-capital-nature2025-10-01T23:55:19+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting/local-file-instructions-2017/local-file-part-a/irpds-in-tangible-property-of-a-revenue-nature2025-10-02T00:07:58+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/income/employees-who-work-in-a-foreign-country2025-10-02T00:29:35+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/income/refund-of-over-withheld-withholding-how-to-apply2025-10-01T23:49:53+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/income/straddle-holding-period-rule2025-10-01T23:49:56+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/income/withholding-from-dividends-paid-to-foreign-residents2025-10-01T23:49:55+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/trans-tasman-rules/trans-tasman-imputation-information-for-new-zealand-companies2025-10-02T00:09:43+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/trans-tasman-rules/comparing-the-new-zealand-and-australian-tax-system/registering-your-business2025-10-02T00:30:53+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/irpd-statistics-previous-editions/international-related-party-dealings-statistics-2022-23/overview-of-irpd-statistics-2022-232025-10-01T23:50:07+10:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/mli-article-4-1-administrative-approach2025-11-25T01:33:38+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/transitional-cbc-reporting-safe-harbour2026-01-07T21:45:27+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/transitional-cbc-reporting-safe-harbour/simplified-etr-test2025-12-18T22:29:43+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/transitional-cbc-reporting-safe-harbour/routine-profits-test2025-12-18T22:29:42+11:00https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/international-compliance-assurance-programme-icap202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ermination-of-an-agribusiness-non-forestry-mis2025-12-21T22:18:25+11:00https://www.ato.gov.au/about-ato/tax-avoidance/understanding-tax-schemes/in-detail/collapse-and-restructure-of-agribusiness-managed-investment-schemes-participant-information/early-termination-of-an-agribusiness-forestry-mis2025-12-21T22:18:25+11:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/international/banning-foreign-purchases-of-established-dwellings2025-05-21T00:36:34+10:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/tax-integrity-expanding-the-general-anti-avoidance-rule-in-the-income-tax-law2025-07-08T03:22:57+10:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/new-royalty-penalty-and-withdrawal-of-intangibles-measure2025-07-08T03:32:52+10:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/changes-to-offsetting-debts-on-hold2025-07-16T22:50:56+10:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/small-business-support-20000-dollar-instant-asset-write-off2025-12-05T04:46:30+11:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation2025-03-31T21:19:43+11:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation2026-02-26T06:06:41+11:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/other-topics/debit-card-merchant-service-fees2025-03-31T21:35:58+11:00https://www.ato.gov.au/about-ato/new-legislation/in-detail/other-topics/strengthening-the-integrity-of-the-taxation-system2025-03-31T21:10:09+11:00https://www.ato.gov.au/about-ato/who-we-are/executive-and-governance/key-committees/audit-and-risk-committee-charter2026-01-15T22:59:41+11:00https://www.ato.gov.au/about-ato/who-we-are/executive-and-governance/key-committees/audit-and-risk-committee-charter/audit-and-risk-committee-charter-20252026-03-10T02:59:06+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/chapter-ten-the-2000s2024-03-23T14:24:34+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/chapter-eleven-conclusion2023-10-26T03:35:25+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/chapter-six-the-1960s2024-03-23T14:24:26+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/introduction2024-03-23T14:24:13+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/chapter-three-the-1930s2026-02-22T03:53:15+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/chapter-eight-the-1980s2026-02-22T03:55:16+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/endnotes/chapter-one2023-10-26T03:35:26+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/endnotes/chapter-three2026-02-22T03:55:22+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/endnotes/chapter-eleven2023-10-26T03:35:28+11:00https://www.ato.gov.au/about-ato/who-we-are/working-for-all-australians-1910-2010/forewords/ministers-foreword2024-03-23T14:24:09+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/guidelines-for-contractors-and-suppliers/invoicing2025-10-01T22:27:22+10:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/guidelines-for-contractors-and-suppliers/commitments-and-values2025-10-01T22:41:56+10:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/guidelines-for-contractors-and-suppliers/information-security-guidelines-for-contractors/information-security-monitoring2025-10-01T22:37:19+10:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/supplier-diversity2025-10-01T22:29:50+10:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/procurement-related-complaints2026-03-10T04:22:08+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/statement-of-tax-record2026-02-27T05:27:21+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/procurement-related-complaints/public-interest-certificates/public-interest-certificate-spc-106762025-12-22T02:52:43+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/procurement-related-complaints/public-interest-certificates/public-interest-certificate-spc-76632026-01-12T04:00:47+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/procurement-related-complaints/public-interest-certificates/public-interest-certificate-spc-76682026-01-12T03:48:38+11:00https://www.ato.gov.au/about-ato/ato-tenders-and-procurement/complying-with-procurement-policy-and-legislation/procurement-related-complaints/public-intere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24T05:52:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/working-out-your-foreign-tax-credits2025-08-24T05:52:13+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-3-what-credit-can-you-claim-for-foreign-tax/section-1-foreign-tax-credits-available-to-all-australian-residents/trusts2025-08-24T05:52:04+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends/section-3-when-is-a-cfc-deemed-to-pay-a-dividend/portfolio-dividends2025-08-24T05:51:53+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-3-taxation-of-foreign-dividends-and-branch-profits-and-the-foreign-tax-credit-system/part-1-taxation-of-foreign-dividends/section-3-when-is-a-cfc-deemed-to-pay-a-dividend/when-should-you-deem-a-dividend-to-have-been-paid-by-a-cfc2025-08-24T05:51:52+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-42025-08-24T05:52:34+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-3-can-the-tax-office-ask-you-to-get-information-from-overseas2025-08-24T05:52:57+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-2-passing-the-active-income-test2025-08-24T05:52:46+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-1-record-keeping-for-attributable-taxpayers2025-08-24T05:52:37+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-2-passing-the-active-income-test/cfcs-notice-to-its-partnership2025-08-24T05:52:54+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-1-record-keeping-for-attributable-taxpayers/how-should-the-records-be-kept-and-for-how-long2025-08-24T05:52:44+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-4/part-2-passing-the-active-income-test/taxpayers-notice-to-a-cfc/recognised-accounts2025-08-24T05:52:53+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-3-accruals-tax-on-change-of-residence-of-a-cfc-from-an-unlisted-country-to-australia2025-08-24T05:54:26+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/appendix-1-foreign-income-regulations/listed-countries2025-08-24T05:53:08+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-1-what-is-the-purpose-of-the-active-income-test2025-08-24T05:49:16+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-2-conditions-to-be-met-to-satisfy-the-test2025-08-24T05:49:18+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-2-is-the-cfc-largely-exempt-because-it-is-primarily-engaged-in-a-genuine-active-business/section-3-is-the-tainted-income-ratio-less-than-52025-08-24T05:49:25+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-2-general-modifications-to-the-law2025-08-24T05:50:00+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-5-working-out-the-net-income-of-a-partnership2025-08-24T05:50:47+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-9-how-much-is-included-in-assessable-income2025-08-24T05:51:05+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income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-foreign-income-section-404-country2025-08-24T06:51:25+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/17-overseas-transaction-or-interest-and-foreign-source-income/foreign-source-income2025-08-24T06:51:41+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/17-overseas-transaction-or-interest-and-foreign-source-income/overseas-interests2025-08-24T06:51:39+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/17-overseas-transaction-or-interest-and-foreign-source-income/international-related-party-dealings-and-transfer-pricing2025-08-24T06:51:38+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/chapter-1-attribution-of-the-current-year-profits-of-a-controlled-foreign-company-cfc/part-2-does-the-cfc-satisfy-the-active-income-test2025-12-03T02:25:47+11:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/16-taxation-of-financial-arrangements-tofa/j-tofa-transitional-balancing-adjustment2025-08-24T06:51:35+10:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/chapter-5-proving-your-assessment/part-3-can-we-ask-you-to-get-information-from-overseas2025-12-02T23:46:10+11:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/chapter-5-proving-your-assessment/part-1-record-keeping-for-cfc-attributable-taxpayers2025-12-02T23:46:10+11:00https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide/chapter-3-taxation-of-foreign-dividends-and-branch-profits/part-2-taxation-of-branch-profits2025-12-03T02:25:45+11:00https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-5-tax-table-01-july-2024-to-30-june-2025/about-this-schedule2025-10-02T00:40:17+10:00https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-5-tax-table-01-july-2024-to-30-june-2025/tax-file-number-tfn-declarations2025-10-01T23:59:49+10:00https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax2025-12-16T12:05:03+11:00https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/transfer-balance-cap2026-02-17T04:34:31+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19952025-12-16T11:12:48+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19942025-12-16T11:12:50+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19932025-12-16T11:12:51+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19902025-12-16T11:12:56+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19972025-12-16T11:12:45+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19882025-12-16T11:12:59+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-annual-1988-to-1997-financial-years/financial-year-ending-30-june-19892025-12-16T11:12:58+11:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-c-deductions/11-deductions/d-capital-works-deductions2025-08-24T06:50:23+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-c-deductions/11-deductions/o-taxable-income-or-loss2025-08-24T06:50:40+10:00https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-c-deductions/11-deductions/i-investment-expenses2025-08-24T06:50:28+10:00https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-weekly-tax-table-1-july-2021-to-30-june-2022/finding-the-study-and-training-support-loans-weekly-component2025-10-02T00:00:44+10:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-daily-2019-financial-year/february-20192025-12-16T11:14:06+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-daily-2019-financial-year/august-20182025-12-16T11:14:15+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-daily-2019-financial-year/december-20182025-12-16T11:14:09+11:00https://www.ato.gov.au/tax-rates-and-codes/foreign-exchange-rates-daily-2019-financial-year/october-20182025-12-16T11:14:12+11:00https://www.ato.gov.au/forms-and-instructions/superannuation-member-contributions-statement-2013-and-later-financial-years/instructions2025-12-16T12:04:22+11:00https://www.ato.gov.au/forms-and-instr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