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Publications

Last updated 15 February 2022

You may need to refer to the following publications when completing the company tax return.

A New Tax System (Australian Business Number) Act 1999

Application for ABN registration for companies, partnerships, trusts and other organisations (NAT 2939)

Application for refund of franking credits – endorsed income tax exempt entities and deductible gift recipients (NAT 4131)

Capital allowances: copyright in a film and certain licences relating to copyright in a film

Capital gains tax (CGT) schedule 2019 (NAT 3423)

Company tax return 2019 (NAT 0656)

Debt and equity tests: guide to 'at call' loans

Debt and equity tests: guide to the debt and equity tests

Deductions for prepaid expenses 2019

Development Allowance Authority Act 1992

Direct debit request

Dividend and interest schedule 2019 (NAT 8030)

Family trusts – details of amendments

Family trust distribution tax payment advice

Federal Register of Legislative Instruments (also at frli.gov.auExternal Link)

Film Licensed Investment Company Act 2005

Foreign exchange (forex): Guide to functional currency rules

Foreign income return form guide 2019

Franking account tax return and instructions 2019 (NAT 1382)

Fringe Benefits Tax Assessment Act 1986

Fringe benefits tax - a guide for employers

General value shifting regime: overview of provisions (NAT 8366)

Guide to capital gains tax 2019 (NAT 4151)

Capital gains tax concessions for small business - overview

Guide to company tax return for not-for-profit organisations 2019

Guide to depreciating assets 2019 (NAT 1996)

Guide to foreign income tax offset rules 2019 (NAT 72923)

Guide to functional currency rules

Guide to the taxation of financial arrangements (TOFA)

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997

Industry, Research and Development Act 1986

International dealings schedule (NAT 73345)

International dealings schedule instructions

Interposed entity election or revocation 2019 (NAT 2788)

Life Insurance Act 1995

Losses schedule instructions 2019

Market valuation for tax purposes

Mutuality and taxable income

National Rental Affordability Scheme (Consequential Amendments) Act 2008

Non-individual PAYG payment summary schedule 2019 (NAT 3422)

Other capital expenses (including capital works deductions)

Our statistics

PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187)

Personal services income - basic information you need to know

Personal services income - What to do when the PSI rules apply

Personal services income tool

Pooled Development Funds Act 1992

Private ruling application form

Research and development tax incentive schedule instructions 2019

Shortfall Interest Charge (Imposition) Act 2005

Simplified imputation: Franking deficit tax offset

Simplified imputation: FDT offset for late balancers

Small business entity concessions - Eligibility

Strata title body corporate tax return and instructions 2019 (NAT 4125)

Tax Laws Amendment (Improvements to Self Assessment) Act (No.1) 2005

Tax Laws Amendment (2007 Measures No.2) Act 2007

Tax Laws Amendment (2007 Measures No.3) Act 2007

Tax Laws Amendment (2007 Measures No.4) Act 2007

Tax Laws Amendment (2007 Measures No.5) Act 2007

Tax Laws Amendment (2010 Measures No.1) Act 2010

Tax Laws Amendment (2012 Measures No.2) Act 2012

Taxation Administration Act 1953

Tax Laws Amendment (Small Business) Act 2007

Tax Laws Amendment (Small Business Measures No.1) Act 2015

Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

Treasury Laws Amendment (Supporting Australian Farmers) Act 2018External Link

TFN withholding for closely held trusts

Thin capitalisation

Venture capital deficit tax return and explanatory notes

For consolidated or MEC groups

Consolidated groups losses schedule 2019 (NAT 7888)

Consolidated groups losses schedule instructions 2019

Consolidation reference manual

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