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What's the latest from the Tax Office
AIIR news and updates
Refer to this page for the latest news about Annual
investment income reporting and quarterly TFN/ABN reporting,
and to subscribe to the online bulletin.
Standard Business Reporting
Standard Business Reporting (SBR) offers a quicker and
easier way for businesses to complete their government
reporting requirements, freeing up valuable time for other
business activities.
TaxPack 2010
TaxPack 2010 is designed to help you complete your 2010 tax
return for individuals.
Online services - for individuals
As an individual, you can conduct the following activities
online.
Online services for businesses
As a business, you can use the following tools to deal with
us online.
Tax Time 2010 stationery - information
for ordering and delivery
Broadcast sent on 3 June 2010 to inform tax agents of the
procedures for ordering and delivery of 2010 stationery.
Prevention is the new cure
Second Commissioner Bruce Quigley's speech to the Tax
Institute of Australia's Queensland State Convention,
Kingscliff, Friday 4 June 2010.
2010 standard distribution statement:
guidance notes for fund managers
Standard distribution statement for use by managed funds to
report tax information to resident individual investors for
the 2010 income tax year. Includes guidance notes and sample
statement.
Don't take the bait
This brochure alerts potential investors of the need to seek
independent advice, and check for a Tax Office product
ruling, before investing.
Income tests: an overview
This document explains the new income tests and how they are
used to determine eligibility for certain tax offsets and
liability for the Medicare levy surcharge and HELP.
Making tax-effective investments
Information to help you understand the difference between
tax planning and illegal tax schemes.
Recognising and reporting tax
avoidance schemes
Information on what to do if your client asks about or is
involved in a potential tax avoidance scheme.
Tax planning - investigate before
investing
What you need to know about tax planning arrangements and
tax schemes.
New taxation system for managed
investment trusts
New measures relating to taxation of managed investment
trusts (MITs).
Business industry codes 2010
For use by individuals, partnerships, trusts and companies
to assist with the completion of 2010 tax returns.
NAT1827-6.2010
Capital allowances schedule 2010
If you are claiming a deduction for decline in value, you
may need to include the capital allowances schedule with
your tax return. This schedule may be used by individuals,
partnerships, companies, trusts and superannuation funds.
NAT3424-6.2010
Capital gains tax (CGT) schedule 2010
For use in conjunction with company, trust or fund income
tax return 2009. NAT3423-6.2010
Company tax return 2010
2010 company tax return. NAT0656-6.2010
Consolidated groups losses schedule
2010
A head company of a consolidated group or MEC (multiple
entry consolidated) group that satisfies any one or more of
a series of tests must complete the Consolidated groups
losses schedule 2009 and lodge it with the Company tax
return 2010. NAT7888-6.2010
Consolidated groups losses schedule
instructions 2010
A head company of a consolidated group or MEC (multiple
entry consolidated) group that satisfies any one or more of
a series of tests, must complete the Consolidated losses
schedule 2010 and lodge it with the Company tax return 2009.
NAT7891-6.2010
Dividends and interest schedule 2010
This schedule forms part of the company tax return for
companies reporting dividend and interest payments paid or
credited in the year ending 30 June 2010. NAT8030-6.2010
Explanatory notes for the Life
insurance companies taxation schedule - consolidated groups
2010
If you are responsible for preparing the tax return for a
life insurance company, these instructions will help you to
prepare the attached schedule. NAT7334CON-6.2010
Family trust election, revocation or
variation 2010
Election form and explanatory notes. For completion by
family trust trustee(s) to assist with completion of 2010
tax returns. NAT2787-6.2010
Franking account tax return and
instructions 2010
For use by companies to assist with completion of 2010
Franking account tax return. NAT1382-6.2010
Fund income tax return 2010
For use by funds to complete Fund income tax return 20010
NAT71287-6.2010
Fund income tax return instructions
2010
For use by funds to assist with completion of Fund income
tax return 2010.
NAT71605-6.2010
Income tests and how they affect you
A brief explanation of new income tests for certain tax
offsets and other income tax related obligations.
Increase in aviation fuel excise
This measure will amend the current aviation fuel excise
(from $0.02854 to $0.03556). The extra funding gained will
be invested in aviation safety. The date of effect of this
measure will be 1 July 2010.
Individual tax return 2010
2010 individual income tax return for tax agents and
information on ordering paper copies. NAT1371-6.2010
Information for primary producers 2010
A primary producer is an individual, a trust or a company
carrying on a business of primary production. NAT1712-6.2010 |
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Interposed entity election or
revocation 2010
Election form and explanatory notes. For use by the
trustee(s), company or partners to assist with completion of
2010 tax returns. NAT2788-6.2010
List of 2010 forms, instruction
guides and schedules
Contains a list of the 2010 forms, instruction guides
and schedules.
Losses schedule 2010
For use by companies, trusts and superannuation funds to
assist with completion of 2010 tax returns. NAT
3425-6.2010
Losses schedule instructions 2010
For use by companies, trusts and superannuation funds to
assist with completion of 2010 Losses schedule. NAT
4088-6.2010
Non-individual PAYG payment
summary schedule 2010
2010 PAYG payment summary and information on ordering
paper copies. NAT3422-6.2010
Non-Profit News Service No. 0286 -
Tax law change for overpayments on fuel tax credits
Jun 2010. Tax law change from 1 April 2010 affects
overpayments on fuel tax credits by GST and non-GST
registered organisations.
Partnership tax return 2010
2010 partnership tax return. NAT0659-6.2010
Personal services income schedule
2010
For use by companies, partnerships and trusts only, to
assist with completion of 2010 tax returns. NAT3421-6.2010
Research and development tax
concession schedule 2010
For use by companies to assist with completion of 2010
tax returns.
NAT6708-6.2010
Research and development tax
concession schedule instructions 2010
For use by companies to assist with research and
development deductions on the company tax return for
2010.
Schedule 25A 2010
For use by companies, trusts, partnerships and funds to
assist with completion of 2009 tax returns.
NAT1125-6.2010
Schedule 25A instructions 2010
For use by companies, trusts, partnerships and funds to
assist with completion of 2010 tax returns.
NAT2639-6.2010
Self-managed superannuation fund
annual return 2010
For use by self-managed superannuation funds to complete
2010 annual return. NAT71226-6.2010
Strata title body corporate tax
return and instructions 2010
If you are responsible for preparing the tax return for
a strata title body corporate, these instructions will
help you complete the attached form.
NAT4125-6.2010
Tax time 2010 product changes
Contains an overview and detailed list of changes to tax
forms, instruction guides and schedules for 2010.
Trust tax return 2010
2010 trust tax return and information on ordering paper
copies. NAT0660-6.2010
Venture capital deficit tax return
and explanatory notes 2010
The venture capital deficit tax return for year ending
30 June 2010 must be completed for all pooled
development funds that have a liability to pay venture
capital deficits tax. NAT3309-6.2010
Look-through treatment for earnout
arrangements
The Government will introduce legislation to apply
look-through capital gains tax (CGT) treatment for
qualifying earnout arrangements in the sale of business
assets.
Annual June tax practitioner
seminar - delivered direct to you
Broadcast sent on 1 June 2010 updating tax agents that
this year the June tax practitioner seminar will be
available for viewing on our website from 22 June 2010.
Employee Benefit Trusts: how do
the taxation laws apply?
This fact sheet contains information on how taxation
laws may apply to employee benefit trust (EBT)
structures.
Foreign exchange rates
List of daily, monthly and annual foreign exchange
rates. Updated to include monthly and daily rates for
May 2010.
Non-Profit News Service No. 0284 -
Own a company car? Check FBT reporting obligations
Jun 2010. Our new web guide will help you understand if
your pooled or shared car is excluded from fringe
benefits tax (FBT) reporting requirements.
Non-Profit News Service No. 0285 -
Recent case: Cooperative Bulk Handling Ltd
Jun 2010. On 25 May 2010, the Federal Court handed down
its decision in the case of Cooperative Bulk Handling
Ltd.
Declare offshore income now -
offer closes in one month
The ATO's offshore voluntary disclosure initiative will
end on 30 June 2010, leaving taxpayers only one month to
receive favourable terms if they declare unreported
taxable income held offshore.
Do you have clients who have
income or assets offshore?
Broadcast sent on 31 May reminding tax agents that some
taxpayers don't realise that as Australian residents
they must include overseas income and the profits from
sale of any assets in their Australian income tax
returns.
Activity statement update -
Quarter 4 2009-10
Activity statement update helps you prepare your
activity statements: letting you know of legislative
changes, advertising new products and services,
informing you of new issues, and alerting you to common
errors and problems.
AUSkey
Before you can use your AUSkey to access and lodge with
our systems, you may need to link your AUSkey to our
systems.
FBT minutes, February 2010
Minutes of the NTLG Fringe Benefits Tax sub-committee
meeting held 18 February 2009.
Online security
This page contains important information about your
online security and is constantly updated with examples
of the latest ATO related scams.
Self-managed super fund
statistical report - March 2010
Statistical reports for the self-managed super fund
market for the period to March 2010.
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