Publications
- Application for ABN registration for superannuation entities (NAT 2944)
- A New Tax System (Australian Business Number) Act 1999
- Change of details for superannuation entities (NAT 3036)
- Capital allowances schedule 2008 (NAT 3424)
- Capital allowances schedule instructions 2008 (NAT 4089)
- Capital gains tax (CGT) schedule 2008 (NAT 3423)
- Debt and equity tests: guide to the debt and equity tests
- Foreign exchange (forex) - General information on average rates
- Foreign exchange (forex) - Translation (conversion) rules
- Foreign income return form guide 2008 (NAT 1840)
- Foreign investment funds guide 2008 (NAT 2130)
- General value shifting regime: who it affects
- Guide to capital gains tax 2008 (NAT 4151)
- Guide to depreciating assets 2008 (NAT 1996)
- Guide to the general value shifting regime (NAT 8366)
- How to claim a foreign tax credit 2008 (NAT 2338)
- How to complete the Superannuation member contribution statement (MCS) (NAT 2603)
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Income Tax Regulations 1936
- Income Tax Assessment Regulations 1997
- Income tax (Transitional Provisions) Act 1997
- Law Administration Practice Statement PS LA 2004/1 (GA) Lodgment opportunity for family trust and interposed entity elections
- Legislative instrument registered on the Federal Register of Legislative Instruments (available at www.frli.gov.auExternal Link)
- Losses schedule 2008 (NAT 3425)
- Losses schedule instructions 2008 (NAT 4088)
- New International Tax Arrangements (Managed Funds and Other Measures) Act 2005
- New International Tax Arrangements (Foreign Owned Branches and Other Measures) Act 2005
- Non-individual PAYG payment summary schedule 2008 (NAT 3422)
- PAYG payment summary - withholding where ABN not quoted (NAT 3283)
- PAYG withholding from foreign residents - payment summary
- Schedule 25A 2008 (NAT 1125)
- Schedule 25A instructions 2008 (NAT 2639)
- Small Superannuation Accounts Act 1995
- Super member contributions statement (NAT 71334)
- Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Regulations 1994
- Superannuation Legislation Amendment Act (No. 4)1999
- Taxation Administration Act 1953
- Taxation Administration Regulations 1976
- Trans-Tasman imputation: How to claim Australian franking credits attached to New Zealand dividends (NAT 10851)
Tax determinations and tax rulings
- IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement
- Taxation Determination TD 1999/6 Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 (ITAA 1936)?
- Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
- Taxation Determination TD 2007/3 Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?
- Taxation Ruling TR 96/7 Income tax: record keeping - section 262A - general principles
- Taxation Ruling TR 97/25 Income tax: property development - deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
- Taxation Ruling TR 2005/9 Income tax: record keeping - electronic records
- Taxation Ruling TR 2006/7 Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income
- Taxation Ruling TR 2007/3 Income tax: effective life of depreciating assets (applicable from 1 July 2007)