- ABN Lookup
ABN Lookup is the free public view of the Australian Business Register (ABR). It provides access to publicly available information supplied by businesses when they register for an Australian Business Number (ABN).
- Activity Statements
- Adjustments
How to make changes to current or past activity statements to increase or decrease the amount of GST to be paid.
- BAS and GST tips
Tips on preparing and lodging your business activity statements (BAS) and getting your GST information right.
- Business activity statements
How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice.
- Correcting GST errors
Explains when businesses can correct GST errors in a later business activity statement.
- Fuel tax credits – business
Information about fuel tax credits for business use of fuel.
- Instalment notices for GST and PAYG instalments
Find out about if you’ll receive a quarterly GST or pay as you go (PAYG) instalment notice instead of a BAS.
- Lodgement and payment due dates
Lodgment and payment due dates for your clients’ activity statements and information about elections and variations.
- Simpler BAS GST bookkeeping guide
This is a general ATO Simpler BAS GST bookkeeping guide for assistance with classifying sales and purchases for GST.
- Amend Your Tax Return
Find out how to correct or fix a tax return if you make a mistake or, contact the ATO if they’ve made an error.
- APRA-Regulated Superannuation Funds
Services, support and obligations for super funds regulated by the Australian Prudential Regulation Authority (APRA).
- Assessable Business Income
Understand which income from carrying on your business is assessable for income tax purposes.
- Auditors
- ASIC – about auditors
Anyone who runs a self-managed superannuation fund (SMSF) must ensure that a registered SMSF auditor audits the fund annually.
- Audit documentation
SMSF auditors, must comply with Australian auditing standards and have sufficient evidence to support opinions.
- Auditing an SMSF
What your role and responsibilities are as an SMSF auditor and guidance on conducting audits.
- Auditing and Assurance Standards Board
The Auditing and Assurance Standards Board (AUASB) is an independent, non-corporate Commonwealth entity of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards.
- Auditor’s report
How to complete the self-managed super fund (SMSF) independent auditor’s report (IAR) (NAT 11466).
- Checklist – what the ATO look for when auditing the auditor
Checklist of SISA and SISR legal obligations, auditing standard requirements, and documents for review of SMSF auditor.
- Compliance audit
Guidance on the minimum expectation of audit checks and evidence for SMSF auditors.
- Contravention report instructions
Work out how to complete an Auditor/actuary contravention report (NAT 11239) including reporting criteria and examples.
- Financial audit
An SMSF auditor must conduct an audit on the financial reports and express an opinion in Part A or the IAR.
- Help and resources
How and where to find tools and resources to use if you’re a self-managed super fund (SMSF) auditor.
- Independence
What to understand about complying with independence requirements as an approved self-managed super fund (SMSF) auditor.
- Professional requirements
A summary of the ongoing obligations an SMSF auditor must meet, including registration.
- Australian Taxation Office
- Advice & guidance
ATO products will help you understand how the law applies to you. This includes public and private advice and guidance.
- Annual report
The ATO annual report informs parliament, stakeholders and the community about their performance for the past financial year.
- App
Use the ATO app to access and manage your tax and super on the go.
- ATO charter
Read about ATO commitments to you, what they ask of you and options if you are not satisfied under their Charter.
- ATO community
Join the conversation and find answers to your tax and super questions
- ATO held super
Find out if the ATO holds super that belongs to you, how you can recover and transfer it into an account of your choice.
- Audits
Find out how the ATO will work with businesses in privately owned and wealthy groups when they conduct audits.
- Commercial deals
How privately owned and wealthy groups can get tax certainty on a commercial deal.
- Compensation applications
Any individual or organisation can apply to the ATO for compensation. Find out how to apply and how they assess claims.
- Complaints and feedback
See the options available for tax and BAS agents to give feedback or make a complaint.
- Consultation
How the ATO consult with the community to effectively manage and shape the tax, superannuation and registry systems.
- Contact
ATO contact phone numbers and options for managing your tax and super without phoning them.
- Facebook
The official ATO Facebook page.
- Legal database
Search the ATO legal database to find law, interpretations and policy that the ATO uses when making decisions.
- Organisational chart
Reporting responsibilities within the ATO.
- Tax crime case studies
ATO tax crime case studies demonstrate their firm action against those who try to cheat or evade the tax and super system.
- Telephone numbers (fast key code)
This is a link to tax agent phone services guide so you can key ahead to options when phoning them and online options so you don’t have to phone.
- Twitter
Link to the official (and only) ATO Twitter page.
- What attracts ATO attention
The behaviours, characteristics and tax issues that attract ATO attention.
- YouTube channel
The official YouTube channel of the ATO
- Averaging Income
- Bad Debts
Information about income that cannot be recovered (or a ‘bad debt’) and how to write off a debt as bad.
- BAS and GST Tips
Tips on preparing and lodging your business activity statements (BAS) and getting your GST information right.
- Benchmarks
Small business benchmarks help you compare your business’s performance against similar businesses in the same industry.
- Budget 2025-26
The Treasurer delivered this Federal Budget on Tuesday 25 May 2025. This link takes you to budget and overview documents.
- Business.gov.au
Information, grants, services and support from across government to help your business succeed.
- Businesses
Top level menu item on the ATO website with tax and super information for business and organisations, including not-for-profits.
- Accounting methods for business income
The amounts you include as assessable income in any financial year depends on if you account on a cash or accruals basis.
- Business industry code tool
The business industry code (BIC) tool helps you find the correct code to report on your tax return or schedule.
- Cash & the shadow economy
What the shadow economy is and how it undermines Australian society.
- Changing, selling or closing your business
What you need to know when changing business structure, pausing or closing a business or selling your business.
- Choice of super fund
Employers must offer eligible employees a choice of super fund and a standard super choice form.
- Concessions for eligible businesses
Eligible businesses can access a range of concessions to help reduce the amount of tax they pay.
- Depreciation and capital expenses and allowances
How to claim the cost of capital assets over time, reflecting the asset’s decline in value.
- Director penalties
How a director must ensure their company complies with tax and super obligations to avoid personal liability.
- E-invoicing
How to use eInvoicing to exchange invoices directly between suppliers’ and buyers’ software.
- Electronic payment systems
What to do if you process transactions for business clients through an electronic payment system.
- Employee or independent contractor
Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.
- Employers
- Awards
Link to the Fair Work Ombudsman website to find out which award covers you.
- Hiring and paying your workers
Learn about engaging and paying workers and contractors, reporting though Single Touch Payroll and fringe benefits tax.
- Hiring employees checklist
Link to business.gov.au. If you’re thinking about hiring staff for your business, this checklist for small business owners will help you meet Australian laws when hiring an employee. It also includes some tips to help you through the hiring process.
- Leave calculator
Link to the Fair Work Ombudsman website with a calculator for annual leave, annual leave loading and sick and carer’s leave.
- Terminating workers
Work out a worker’s final pay and entitlements when they leave your business.
- Working holiday makers
What you need to do as an employer of working holiday makers (backpackers) holding a Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462).
- Exporting goods or services overseas – what you need to know
If you or your business exports goods and services overseas, find out how Australian tax applies to you.
- Franchising
Tax treatments for franchise-specific payments and transactions between franchisors and franchisees.
- Home-based business expenses
How to claim tax deductions for home-based business expenses if you operate some or all of your business from home.
- Income and deductions for business
As a business owner, you can use this information to help work out your business income and deductions for tax purposes.
- International tax for business
Your obligations if you’re a foreign resident doing business in Australia or an Australian doing business overseas.
- Large business
Information on ATO assurance and compliance programs for entities with a combined turnover greater than $250 million.
- Not-for-profit organisations
Learn about setting up an NFP, receiving donations, tax and super obligations and reporting requirements.
- Overseas business activities
Outlines your tax obligations in Australia if you are an Australian resident doing business overseas.
- Private use of business money and assets
You may need to report money and assets taken from your company or trust as income in your tax return.
- Record keeping for small businesses
Why keep records, what the law requires, how to keep records, business records you need to keep, other records you may need to keep, record keeping evaluation tool and seeking advice or help
- Residency
Work out the residency status of your business entity to determine your Australian income tax obligations.
- Small Businesses
- ATO focus areas for small business
Learn what risk areas the ATO are focused on for small businesses and their approach to compliance.
- Concessions
Eligible businesses can access a range of concessions to help reduce the amount of tax they pay.
- Energy incentive
Small businesses can receive a 20% bonus deduction on expenditure to improve energy efficiency.
- Restructure rollover
Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.
- Simpler depreciation rules for small business
Eligibility for and how to use the rules, such as Instant asset write-off and Small business pool.
- Small business newsroom
Read the latest updates on tax, super and registry services for small businesses.
- Starting your own business
The key things you need to know and do when starting your own business.
- Starting your own business guide
From business.gov.au. Setting up your own business is exciting. But it can be challenging if you’re not prepared. This guide takes you through the main steps of starting a business and helps you understand what’s ahead.
- Structures – key tax obligations
See your key tax obligations for a sole trader, partnership, company or trust business structure.
- SuperStream
Explains SuperStream – the way business must pay superannuation guarantee contributions to super funds.
- Update business details
You’re required by law to tell the ATO within 28 days when your business details change, such as address or associates.
- Viability Assessment Tool
Use the ATO business viability assessment tool to help you work out whether your business is viable.
- Capital Allowances
Top level menu item on the ATO website. How to claim the cost of capital assets over time, reflecting the asset’s decline in value.
- CGT & depreciating assets
Explains when capital gains tax (CGT) applies, how it is calculated and the concessions and exemptions.
- In-house software
Expenses for in-house software may be deducted in a number of different ways depending on the circumstances.
- Interaction of tax depreciation incentives
The information on this page is a guide to tax depreciation incentives and when businesses could consider using them.
- Simpler depreciation rules for small business
Eligibility for and how to use the rules, such as Instant asset write-off and Small business pool.
- Temporary full expensing
You may be able to claim an immediate deduction for the cost of eligible assets and improvements to existing assets.
- Capital Gains Tax
Top level menu item on the ATO website with information about how to calculate capital gains tax (CGT) on your assets, assets that are affected, and the CGT discount.
- Clearance certificates for Australian residents
Australians selling property need a clearance certificate to avoid having an amount withheld from the sale price.
- Demergers calculator
Calculate the cost base of your shares you hold in companies that have undertaken an eligible demerger.
- Demergers overview
The ATO focus on transactions and schemes that exploit the demerger provisions for a tax benefit.
- Depreciating assets and CGT
Explains when capital gains tax (CGT) applies, how it is calculated and the concessions and exemptions.
- Discount for foreign residents
Check if you are eligible for the 50% capital gains tax (CGT) discount as a foreign resident.
- Events
How and when CGT is triggered, such as when an asset is sold, lost or destroyed.
- Exchange traded funds
How to treat buying and selling exchange traded funds (ETFs) for tax purposes and what to include in your tax return.
- Exemptions, list of CGT assets and
Check if your assets are subject to CGT, exempt, or pre-date CGT.
- Foreign resident capital gains withholding overview
Find out what foreign resident capital gains withholding (FRCGW) is and how it applies when disposing of property.
- Foreign residents and capital gains tax
Your tax residency may be different to your residency for other purposes.
- Granny flat arrangements and CGT
Find out if your granny flat arrangement is exempt from CGT.
- Home used for rental or business
Find out how your capital gains tax (CGT) main residence exemption is affected if you earn income from your home.
- Identical shares
TD 33 – Capital Gains: How do you identify individual shares within a holding of identical shares?
- Inherited property and CGT
Find out if the inherited property is exempt from CGT, and what happens if there was more than one owner.
- Investors’ (personal) guide 2024
A guide to your tax obligations if you made a capital gain or loss from shares, units or managed funds.
- Involuntary disposal of a CGT asset
How to roll over or defer your CGT liability when your asset is lost, destroyed or compulsorily acquired.
- Land subdivision and amalgamation
How to work out CGT when you sell land that you subdivided or amalgamated.
- Losses on shares and units, when you can claim
Find out what triggers a claimable loss on shares and units, and how you claim it in your tax return.
- Main residence
Find out if your home is exempt from CGT, and what happens if you rent it out.
- Restructure rollover for small business
Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.
- Rights and options (2024)
Information about your rights and options (to buy and sell shares).
- Small business CGT concessions
What you need to know to access the 4 small business CGT concessions.
- Trusts
- Wash sales
TR 2008/1 – application of Part IVA of the Income Tax Assessment Act 1936 to ‘wash sale’ arrangements
- Capital Protected Products & Borrowings
As an investor, you may use a capital protected product to fund the acquisition of investments.
- Car Expenses
Deductions for work-related use of your car or another motor vehicle
- Cash Economy
- Cash Flow Coaching Kit
The Cash Flow Coaching Kit is a resource for advisers to help small businesses manage their cash flow and stay viable.
- Children
- Commercial Debt Forgiveness
Situations where an entity has had a debt forgiven (whether formally or informally) may attract our attention.
- Commissioner’s Remedial Power
How the Commissioner can resolve certain unforeseen or unintended outcomes in the law to create certainty for taxpayers.
- Common Reporting Standard – Information For Tax Agents
How the Common Reporting Standard affects financial institutions and their clients.
- Compliance
- ATO charter
Read about ATO commitments to you, what they ask of you and options if you are not satisfied under their Charter.
- Audits
Find out how the ATO will work with businesses in privately owned and wealthy groups when they conduct audits.
- Computer assisted verification: e-audit & risk assessment
Learn how the ATO audit your electronic financial records (e-Audit) using computer verification and risk assessment tools.
- Data Matching
- About data matching
Data matching is an administrative and law enforcement tool the ATO use for education and compliance activities.
- Data matching letters
Where the ATO find a difference in details on your tax return and data reported to them, they’ll send you a letter.
- Data-matching protocols
The ATO prepare and publish a protocol for each of their data-matching programs to explain the program’s purpose, what data is collected and how the data will be used.
- Default assessments for overdue lodgments
Information about default assessments for overdue lodgments and what you should do if you receive one.
- Information gathering – the ATO approach
Learn how the ATO approach information gathering as part of their compliance checks.
- Phoenix activity, illegal
Find out what illegal phoenix activity is, the warning signs, how to protect yourself and how to report a company.
- Report schemes and promoters
How to report tax avoidance or tax evasion schemes and promoters confidentially to the ATO.
- Tax crime, the fight against
The ATO commitment to deterring, detecting and dealing with tax crime.
- Voluntary disclosure
Your client may ask you to make a voluntary disclosure for them if they have made a mistake or omission.
- Consolidation
Explains how wholly-owned corporate groups are allowed to operate as a single entity for income tax purposes.
- Consultation
How the ATO consult with the community to effectively manage and shape the tax, superannuation and registry systems.
- Contractors
- About independent contractors
Information on business.gov.au about hiring or working as a contractor, including contractors’ rights and responsibilities.
- Employee or independent contractor
Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.
- Correcting Mistakes
- Crowdfunding
Crowdfunding to raise funds for a project or venture can have tax implications.
- Crypto Asset Investments
How to treat investments in crypto assets (also called crypto or cryptocurrency) for tax purposes in Australia.
- Data Matching
Top level menu item on the ATO website about data matching, which is an administrative and law enforcement tool the ATO use for education and compliance activities.
- Data matching letters
Where the ATO find a difference in details on your tax return and data reported to them, they’ll send you a letter.
- Data matching protocols
The ATO prepare and publish a protocol for each of their data-matching programs to explain the program’s purpose, what data is collected and how the data will be used.
- Debt & Equity Tests
Explains the tests to work out whether the interest in an entity is considered as a debt or as equity.
- Debt Forgiveness By Private Companies
How forgiveness by private companies of debts of shareholders and shareholders’ associates are treated as dividends.
- Deceased Estates
What to do when someone dies, getting authority to deal with the ATO, lodging a final tax return, and trust tax returns.
- Deductible Gift Recipients
Link to abr.business.gov.au where you can search for DGR endorsement.
- Deductions
- Business
Understand which business expenses can be claimed as tax deductions.
- Depreciation & capital expenses
How to claim the cost of capital assets over time, reflecting the asset’s decline in value.
- Financial advice fees
TD 2024/7 – Income tax deductions for financial advice fees paid by individuals who are not carrying on an investment business
- Individuals
Find out which expenses you can claim as income tax deductions and work out the amount to claim.
- Occupation and industry specific guides
Income and allowances to declare and the expenses you can claim a deduction for in your occupation or industry.
- Default Assessments For Overdue Lodgments
Information about default assessments for overdue lodgments and what you should do if you receive one.
- Depreciation and Capital Expenses and Allowances
How to claim the cost of capital assets over time, reflecting the asset’s decline in value.
- Deregistering a Company
Before voluntarily deregistering your company, ensure the company’s tax and super obligations are up to date.
- Director ID
You need a director identification number (director ID) if you’re a director of a company, registered Australian body, registered foreign company or Aboriginal and Torres Strait Islander corporation. Find out about Director IDs, who needs to apply and when and lodge an application here.
- Director Penalties
How a director must ensure their company complies with tax and super obligations to avoid personal liability.
- Directors of Small Businesses
Link to ASIC website with information about being a director.
- Disability, People With
If you have a disability, you and your carer could be eligible for tax and super concessions and exemptions.
- Disasters
- Disputes
- Code of settlement
Use this code to see the ATO policy on the settlement of taxation and superannuation disputes.
- Guide to the code of settlement
Practical examples to assist taxpayers and tax officers in considering settlement.
- Model settlement deeds
Model settlement deeds available to download in Microsoft Word.
- Diverted Profits Tax
The DPT aims to ensure that tax SGEs pay reflects their activities in Australia and prevents diverting profits offshore.
- Dividend Stripping and SMSFs
TA 2015/1 – dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund
- Dividend Washing in Detail
Learn about dividend washing – when a taxpayer takes advantage of the special ASX trading market.
- Division 7A
Top level menu item on the ATO website explaining what a dividend for income tax purposes under Division 7A is and the effect and tax treatment.
- Basics
Review the Division 7A basics and be across the resources available so you can avoid unexpected tax consequences.
- Calculator and decision tool
Use this ATO tool to see if Division 7A applies and to calculate the minimum yearly repayment on a complying loan.
- Closely held corporate limited partnerships
How to apply division 7A arrangements – closely-held corporate limited partnership to partners or associates.
- Commissioner’s discretion under section 109RB
Learn about the commissioner’s discretion to disregard the operation of Div 7A or allow a deemed dividend to be franked.
- Debt forgiveness by private companies
How forgiveness by private companies of debts of shareholders and shareholders’ associates are treated as dividends.
- Distributable surplus
How to calculate the distributable surplus of a private company and its effect on amounts treated as dividends.
- Marriage or relationship breakdown – dividends and deemed dividends
See when amounts from a private company are taxed as dividend or deemed dividend, due to marriage/relationship breakdown.
- Myths debunked
Check out these common myths that cause Division 7A mistakes.
- Trust entitlements
Work out when Division 7A may apply to trust entitlements of private company beneficiaries.
- Donations
- Cultural gifts program
If a donor gives a culturally significant item to a public art gallery, museum or library they may be entitled to a tax deduction for the market value of the gift. Also, property donated under the program is exempt from capital gains tax (CGT).
- Deductible gift recipients
Link to abr.business.gov.au to check DGR endorsement.
- Harm prevention charities
Gifts to harm prevention charities may be tax deductible if they are endorsed as a deductible gift recipient (DGR).
- School building funds
TR 2013/2 – school or college building funds.
- E-invoicing
How to use eInvoicing to exchange invoices directly between suppliers’ and buyers’ software.
- Early Engagement For Advice
How to request an early engagement discussion to seek advice on a complex transaction you are considering or made.
- Early Stage Investor Tax Incentives
Investors who purchased new shares in a qualifying early stage innovation company may be eligible for tax incentives.
- Employee Share Schemes
How employee share schemes operate and the special tax treatment which may apply to them.
- Employment Termination Payments
Find out what an employment termination payment (ETP) is and what the cap amounts are.
- Exchange Traded Funds
How to treat buying and selling exchange traded funds (ETFs) for tax purposes and what to include in your tax return.
- Exempt, Non-Assessable & Non-Taxable Income
Amounts that you earn or receive that you don’t need to declare as income.
- Family Trust Concessions
Concessional treatment applies to some transactions where trusts have validly elected to become family trusts.
- Farm Management Deposits
If you are a primary producer with an uneven income flow, a farm management deposit (FMD) account may help.
- Film Industry Incentives 2024
Work out if you are eligible for a film tax offset if you invest in the Australian film industry and how to claim it.
- Financial & Other Difficulties
How the ATO can help if you’re affected by a natural disaster, a crisis of any kind or in difficult times.
- First Home Super Saver Scheme
How you can use some of your eligible voluntary super contributions to help buy your first home.
- Foreign Exchange Gains & Losses
The tax rules for gains and losses on the disposal of, or rights or obligations to receive or pay, foreign currency.
- Foreign Income
- Businesses
As an Australian resident, you are taxed on your worldwide income. This means you must report all income you receive from foreign business activities on your Australian tax return. The tax treatment of your income depends on a number of factors, such as whether your activities are carried out in a listed country such as the United Kingdom.
- Foreign income tax offset
Check if you can claim a tax offset for foreign tax you pay on income from another country.
- Functional currency rules, guide to
Information about functional currency rules, eligibility and the implications for tax accounting and reporting.
- Individuals
Check if you need to declare foreign income and pay tax, the tax you pay depends on your residency for tax purposes.
- International tax agreements
Information about international tax agreements for both residents and non-residents of Australia.
- Superannuation & foreign employment income
Check your super entitlements and deductions on your foreign employment income.
- Foreign Investment in Australia
What you need to do if you are a foreign person buying Australian residential or non-residential assets.
- Foreign Ownership Register
How the Register of Foreign Ownership of Australian Assets operates.
- Franking Account
Read how franking accounts record the amount of tax paid on franking credits.
- Franking Credit Refunds For Individuals
Individuals may be eligible for a refund of excess franking credits and there are different ways to apply for a refund.
- Fringe Benefits
Top level menu on the ATO website with information on how employers, not-for-profits and government organisations calculate, manage and report fringe benefits tax.
- Activity statement labels, how to complete
How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice.
- ATO guide for employers
FBT guide for employers from the legal database.
- Cars
- Benefits
How FBT applies to cars, other motor vehicles, electric cars, car leasing, car parking and road tolls.
- Employer guide
Chapter 7 of the employer guide on car fringe benefits.
- Exempt car & exempt residual benefits
PCG 2018/3 – exempt car benefits and exempt residual benefits: compliance approach to determining private use of vehicles
- Exempt use of eligible vehicles
Your employee’s limited private use of a ute, van or other eligible vehicle may be exempt from FBT.
- Reporting exclusion for pooled or shared cars
Check if private use of a car by multiple employees is excluded from reportable fringe benefits.
- Simplified approach for employers with 20 or more cars
PCG 2016/10 – Fleet Cars: simplified approach for calculating car fringe benefits
- Entertainment-related fringe benefits
Work out if FBT applies to food, drink or recreation, and any associated travel or accommodation.
- Living-away-from-home allowance fringe benefits
Find out about FBT when you pay an employee a living-away-from-home allowance (LAFHA).
- Overseas employment FBT concessions
Find out if holiday transport, overseas FIFO or child education for international employees qualifies for concessions.
- Reportable fringe benefits for employees
Find out if fringe benefits you receive are reportable and may affect your obligations and government benefits.
- Road & bridge tolls
Find out when FBT applies to road and bridge tolls, and work out the taxable value of tolls.
- Salary sacrificing for employees
Find out what salary sacrificing is, how to set up an effective arrangement and the tax implications of an arrangement.
- Work-related items exempt from FBT
Check which work-related items are exempt from FBT, such as portable electronic devices and tools of trade.
- Fuel Schemes
Fuel schemes encourage recycling of waste oils by providing credits and grants to reduce costs of some fuels.
- Fuel Tax Credits
- Adjustments and error corrections
How to make adjustments and correct errors for fuel tax credits on your business activity statement (BAS).
- BAS, how to complete
How to record your fuel tax credit claim on your BAS.
- Calculating eligible fuel quantities
Methods and measures to help calculate the eligible quantity.
- Fuel blends
You can claim fuel tax credits for blended fuels, including common fuel blends, certain other fuel blends and fuel blends used for heavy vehicles for travelling on public roads.
- Guide for businesses
Information about fuel tax credits for business use of fuel.
- Heavy vehicles
You can claim fuel tax credits for eligible fuels you use in heavy vehicles with a GVM greater than 4.5 tonnes.
- Simplified fuel tax credits
You may be able to use simplified methods to keep records and calculate your fuel tax credit claim.
- Tools
Use these tools to help you check your eligibility to claim fuel tax credits and the amount you can claim.
- General Interest Charge
General interest charge (GIC) is applied to unpaid tax liabilities and is worked out daily on a compounding basis.
- General Value Shifting
Detailed information about consolidation and the general value shifting regime.
- Goods & Services Tax
Top level menu item on ATO website with information explaining how goods and services tax (GST) works and what you need to do to meet your GST obligations.
- Accounting for GST in your business
Choosing an accounting method, thinking about cash flow and GST and the advantages of keeping good records.
- Adjusting for assets retained after cancelling GST registration
Check how to repay GST credits on business assets after cancelling your GST registration.
- Adjustment notes
Generally, you need a valid adjustment note before you can make a decreasing adjustment.
- Backdating GST registration
ATO ability to backdate your GST registration is limited to 4 years from the date they decide to backdate your registration.
- Bartering and trade exchanges
Barter and trade exchanges are subject to the same income tax and GST treatment as normal cash or credit transactions.
- Branches
GST branch is formed when a business entity separately registers its branch to suit the arrangements of an organisation.
- Cancelling your GST registration
Make sure to cancel your GST registrations when selling or closing your business.
- Correcting errors in a later activity statement
Explains when businesses can correct GST errors in a later business activity statement.
- Correcting errors in the activity statement with the error
How to make changes to current or past activity statements to increase or decrease the amount of GST to be paid.
- Creditable purpose, determining for claiming input tax credits
GSTR 2006/4: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose.
- Definitions
Learn the definitions for goods and services tax (GST) including terms which have a specific meaning in GST law.
- Digital currency
How to determine if a crypto asset is digital currency for GST purposes.
- Employee reimbursements
Employers are entitled to GST credits for employee reimbursements.
- Exports
Work out if exported goods, services and other exports from Australia are GST-free.
- Financial supplies
Find out what a financial supply is and how to calculate and report GST on your business activity statement (BAS).
- Food
Top level menu item on the ATO website with detailed information about GST and the food industry.
- Classification guidance
Discover the guidance and resources to determine the GST classification of food and non-alcoholic beverage products.
- Detailed food list
Details of the GST status of major food and beverage product lines.
- Search food and beverage
Use this tool to search for a food or beverage product to find out if it is taxable or GST-free. Please do not use the tool if the product is sold as dine-in or hot take away.
- Simplified accounting methods for food retailers
Describes the simplified GST accounting methods (SAMs) for food retailers and explains when they can be used.
- Going concern
Selling a business GST-free as a going concern.
- Government agency payments under Division 81
A guide to Australian government agencies on the GST treatment of taxes, fees and charges under the amended Division 81.
- Grants
Information about the treatment of grants for GST purposes.
- Groups
A GST group is two or more associated business entities that operate as a single business for GST purposes.
- GST-free sales
There are products and services which are GST-free and are exempt from GST.
- Health
Use this guide to help you work out what health services and equipment are GST-free.
- Imported Goods
Top level menu item on the ATO website describing how and when GST is payable on imports, payment deferral, how to claim GST credits, and importation evidence.
- Credits for goods you import
The situations where an importer can claim a GST credit, and examples of when there is no entitlement to a credit.
- Deferred GST scheme
Check your eligibility and how to apply for the deferred goods and services tax (DGST) scheme.
- Low value imported goods
Information from the ATO on Australian goods and services tax (GST) on low value imported goods (A$1,000 or less).
- Services and digital products imported
Make sure to apply GST to sales if your business imports services or digital products into Australia.
- Industry guidelines
Detailed information about GST and your industry.
- Insurance
Explains how GST applies if you are registered for GST and take out general insurance for business purposes.
- International freight transport
Check information about GST and international freight transport.
- Luxury car tax
Explains luxury car tax including payments, importation, adjustments, credits, refunds, and record keeping.
- Medical services supplied to a health service provider
ATO ID 2003/1157: Is entity A, a health service provider, making a GST-free supply under subsection 38-7(1) of the A New Tax System (Goods and Services Tax) Act 1999 ( GST Act), when it supplies medical assessment facilities and support services, under an agreement with entity B (another health service provider), to enable entity B to conduct medical examinations on clients?
- Motor vehicle purchase and sale
How GST applies to the purchase or disposal of a motor vehicle.
- Non-resident businesses
Information if you are a non-resident business and you sell goods and services into Australia.
- Not-for-profits
NFP organisations must register for GST if their GST turnover is $150,000 or more. GST concessions are available.
- Property
- ATO property decision tool
The GST property decision tool helps you to correctly treat and report GST on property-related transactions.
- Guide
Find out how GST applies to property sales and transactions.
- Margin scheme
Before selling a property, find out if you can use the margin scheme and how to calculate GST.
- Registering for GST
When you may or may not be required to register for GST when dealing with property.
- Settlement
Check if you comply with the GST at settlement process when selling or buying new residential premises.
- Valuation issues
What to do when an issue occurs with valuations and the ATO position when these issues occur.
- Rebates
How GST applies to rebates you pay and receive and other trade incentive payments.
- Recipient-created tax invoices
A form you can use as a template for creating a recipient created tax invoice.
- Registering for GST
Work out if, when and how you need to register for goods and services tax (GST).
- Reverse charge in the valuable metals industry
Reverse charges of GST now apply to all business-to-business taxable supplies of gold, silver or platinum.
- Ride sourcing services
GST applies to every dollar you earn as a ride-sourcing driver.
- Sales
- GST-free sales
There are products and services which are GST-free and are exempt from GST.
- Input-taxed sales
Check which sales are considered as input-taxed sales, which you don’t include GST in the price or claim GST credits.
- Taxable sales
Find out when your business sales are taxable and you include GST in the price.
- Second-hand goods
How to calculate and report GST on sales and purchases of second-hand goods.
- Self-assessment for indirect taxes
A guide to the self-assessment changes for indirect tax laws.
- SMSFs – GST and financial supplies
GST registered SMSFs may be able to claim some of the GST incurred on costs related to financial supplies they make.
- Specific transactions
Detailed information about GST and rules for specific transactions.
- Tax invoices
Explains when to provide a tax invoice, what it must include and dealing with non-taxable sales and rounding.
- Time limit on GST credits
If you’re entitled to a GST credit, you need to claim it within the 4-year time limits for claiming GST credits.
- Tourist refund scheme
The tourist refund scheme applies to goods purchased at prices that include GST or WET.
- Travel agents & commissions
When and how to calculate GST on travel agents’ commissions.
- Varying your instalment amount
You can vary your GST instalment amount for any quarter if you think your total instalments will be more (or less) than your GST liability for the year.
- Vouchers
How to account for and report goods and services tax (GST) on vouchers.
- Identity Security
Learn how to protect your personal identifying information.
- Illegal Activities – Losses & Outgoings
You can’t claim income tax deductions for income earned through illegal activity.
- Imputation
Explains imputation when paying and receiving dividends and other distributions plus the integrity rules.
- Income You Must Declare – Individuals
Work out which income you need to declare in your tax return, such as employment, government and investment income.
- Individuals & Families
Top level menu on the ATO website with tax and super information for individuals and families.
- Industry Guides
- Insolvency practitioners
Information for insolvency practitioners on contacting the ATO, your responsibilities and how to use their online services.
- Legal practitioners
Information for legal practitioners on the ATO approach to litigation and case law and their consultation activities.
- Not-for-profit organisations
Learn about setting up an NFP, receiving donations, tax and super obligations and reporting requirements.
- Petroleum resource rent tax (PRRT)
Explains concepts, risks and recordkeeping rules for the tax on profits from selling petroleum commodities.
- Primary producers concessions
Explains what is primary production, and the specific rules about reporting and tax concessions for primary producers.
- Retirement villages and tax
How income tax and GST apply if you’re a retirement village operator.
- Tax and BAS agents
Managing your practice, including administrative information and our approach when contacting your clients.
- Tax and super professionals
Information for tax and super professionals.
- Innovation – Tax Incentives
Tax incentives are available for eligible investors.
- Insolvency Practitioners
Information for insolvency practitioners on contacting the ATO, your responsibilities and how to use their online services.
- Interest & Penalties
Learn about interest and penalties the ATO charge and interest they pay on early or overpaid amounts.
- International Tax
- Businesses
Your obligations if you’re a foreign resident doing business in Australia or an Australian doing business overseas.
- Certificates of residency and overseas tax relief form
Request a certificate of residency or overseas tax relief form, including information for dual tax residents.
- Individuals
Check if you need to declare foreign income and pay tax, the tax you pay depends on your residency for tax purposes.
- Working holiday makers
Check about tax, working and lodging a tax return in Australia if you’re a working holiday maker (417 or 462 visa).
- International Transactions
Failure to report or incorrect reporting of international transactions attracts ATO attention.
- Legal Database
Find law, interpretations and policy that the ATO uses when making decisions.
- Legal Practitioners
Information for legal practitioners on the ATO approach to litigation and case law and their consultation activities.
- Losses
- Business losses
How to carry forward business losses or offset them against other income.
- Losses in general
If you make a tax loss, you can generally carry it forward and deduct it from income made in future years.
- Non-commercial losses
See how you may be able to offset your business loss against other income if you’re a sole trader or in a partnership.
- Offset – loss carry back
Refundable tax offsets for losses eligible corporate entities can claim for losses in 2019–20 to 2022–23 income years.
- Trust loss provisions
Information for trustees who want to use a tax loss to reduce the net income of their trust.
- Luxury Car Tax
Explains luxury car tax including payments, importation, adjustments, credits, refunds, and record keeping.
- Managed Investment Trusts – Overview
What you need to know about managed investment trusts (MITs) and attribution managed investment trusts (AMITs).
- Market Valuation of Assets
You must obtain market valuation of an asset when required by tax law. The valuation must be objective and supportable.
- Medicare Levy
Find out about the Medicare levy and if you are eligible for an exemption or reduction.
- Medicare Levy Surcharge
Find out when you have to pay the Medicare levy surcharge and the income thresholds and rates.
- National Disability Insurance Scheme
Home page of the NDIS with information about how it works, eligibility, applying and the planning process.
- Natural Disaster Support
Find support following a natural disaster event, such as bushfire, cyclone, drought, flood, and storm.
- Non-for-profit Organisations
Learn about setting up an NFP, receiving donations, tax and super obligations and reporting requirements.
- Notice of Assessment
Your notice of assessment is the statement we issue when your tax return or franking credits lodgment is processed.
- Object to a Decision
When and how to object to decisions the ATO make about your tax affairs, and which decisions you can object to.
- Occupation and Industry Specific Guides
Income and allowances to declare and the expenses you can claim a deduction for in your occupation or industry.
- Offsets & Rebates
- Business offsets and rebates
Includes concessions for small business CGT, primary producers, special professionals and loss carry back tax offsets.
- Individuals
Check whether you will receive a tax offset and how to calculate it.
- Superannuation-related tax offsets
Check if you can claim a superannuation-related tax offset for you or your spouse.
- Onboarding a New Employee
New employees can complete some of their employee commencement forms online, through ATO online services.
- Online Services
Use online services to access tax and super records. Find technical support, systems advice and online security tips.
- Parental Leave
Employees can take parental leave when a child is born or adopted. Rules and entitlements that apply depend on what stage of parental leave the employee is in.
- Pay Rates & Conditions
Link to the Fair Work website with information about pay and wages, leave, starting employment, employment conditions, workplace problems and ending employment.
- PAYG Instalments
Top level menu item for PAYG instalments. Pay as you go (PAYG) instalments are regular prepayments of the expected tax on your business and investment income.
- PAYG Withholding
Top level menu item for PAYG withholding. How to calculate, manage and report PAYG withholding tax, including for selected types of workers and foreign residents.
- Allowances
Work out the withholding treatment and payment summary or STP Phase 1 reporting requirements for allowances.
- Annual reporting by agents for clients
Lodgment due date for PAYG withholding payment summary annual reports if your clients are unable to report through STP.
- Annual reporting by businesses
You must lodge PAYG withholding annual reports at the end of each financial year.
- Changing a withholding cycle
This information will help you understand the pay as you go (PAYG) withholding cycle changes.
- Employees, payment to
Tax file number declarations and withholding declarations help you work out the tax to withhold when paying employees.
- Investment income
Amounts must be withheld from investment income if a tax file number or Australian business number has not been quoted.
- Labour-hire firms and their workers
Labour-hire firms must withhold tax from payments to workers, regardless of whether they’re an employee or independent contractor.
- Leave payments for continuing employees
Check when to withhold tax from advance annual or long service leave payments for continuing employees.
- Non-Residents
- Capital gains withholding
Find out what foreign resident capital gains withholding (FRCGW) is and how it applies when disposing of property.
- Investment income and royalties paid to foreign residents
Withholding from interest, dividends, royalties or managed investment trust income you pay to foreign residents.
- Performing artists contracted to perform promotional activity
How to withhold tax from payments to Australian performing artists contracted to perform in a promotional activity.
- Personal services income
If you or your business receives personal services income (PSI), you may have additional PAYG withholding obligations.
- Special rules
Special rules apply when calculating the amount of tax to withhold for certain employees.
- Tax file number and withholding declarations
New employees must complete a tax file number (TFN) declaration. They may also complete a withholding declaration.
- Tax tables
Use these quick links to find the pay as you go (PAYG) withholding tax tables.
- Termination payments
An overview of eligible termination payment lump sums.
- Travel allowances
Check what the PAYG withholding implications are on travel allowances.
- Trusts, closely held
What to withhold from a closely held trust beneficiary’s payments or entitlements when they do not quote their TFN.
- Variations
When and how you as an employee or payee can vary your rate of PAYG withholding.
- Payment of Tax Debts
- Debts on hold
What debts on hold are and how the ATO offset credits and refunds against them.
- Difficult times
How the ATO can help if you’re affected by a natural disaster, a crisis of any kind or in difficult times.
- How to pay
How to pay the ATO including the easiest ways to pay, other options, details you need and what to do if a payment is missing.
- If you don’t pay
Find out what happens if you don’t pay your debt.
- Payment plan estimator
You can use the ATO online payment plan estimator to work out a payment plan you can afford.
- Payment plans
How to set up a manageable payment plan to pay the tax you owe.
- Release from tax debts
Individuals experiencing serious hardship may apply for release from paying some tax debts. The ATO take into account your individual circumstances when considering your application.
- Release from tax debts tool
In certain circumstances, the ATO can permanently remove some or all of your tax debt. They call this ‘release’. Please use this tool to determine if you are eligible to apply for release.
- Penalties & interest
Learn about interest and penalties the ATO charge and interest they pay on early or overpaid amounts.
- Penalty Relief
How penalty relief applies to inadvertent errors in tax returns and activity statements.
- Personal Property Security Register Search
A $2 search will show you if the vehicle you want to buy is recorded as free from debt. It may also tell you if the car is recorded as stolen or written off.
- Personal Services Income
Top level menu item for PSI. Defines what personal services income (PSI) is and how to correctly record and report PSI.
- Anti-avoidance rules
In certain circumstances, the general anti-avoidance rules may apply to your personal services income arrangements.
- Attribution
PSI needs to be attributed if it is earnt through a company, partnership or trust and the PSI rules apply.
- Decision tool
Use this tool to work out if your income is personal services income (PSI) and if the PSI rules apply to that income.
- Deductions
Earning personal services income (PSI) may affect the types of deductions you can claim.
- Personal service business, self-assessing as a
To self-assess as a PSB, you must either meet the results test, or meet another PSB test and pass the 80% rule.
- TR 2022/3 – Personal services income and personal services businesses
This Ruling is about the personal services income (PSI) rules contained in Part 2-42 of the Income Tax Assessment Act 1997. It considers how to identify PSI, how the PSI rules apply to an individual or entity and•the application of the personal services business (PSB) tests.
- Phoenix Activity
Find out what illegal phoenix activity is, the warning signs, how to protect yourself and how to report a company.
- Primary Producers Concessions
Explains what is primary production, and the specific rules about reporting and tax concessions for primary producers.
- Private Rulings
Learn how a private ruling provides binding advice on how a tax law applies to you in a specific scheme or circumstance.
- Property
Consider your tax obligations if you buy, sell, rent, invest property or land including income tax, CGT and GST.
- Property Owned By Foreign Residents
If you’re a foreign resident who acquires an interest in Australian property you have lodgment and payment obligations.
- Real Property Transfers Report (RPTR)
State and territory revenue collection agencies and titles offices to report on transfers of real property to us.
- Record Keeping
- Businesses
Keep accurate and complete records helps you meet your tax, superannuation and employer obligations.
- CGT
You must keep records of all transactions or events that are relevant to working out your capital gain or loss.
- Digital record keeping for businesses
Digital record-keeping packages can help businesses meet their tax, super and employer obligations.
- Electronic records (TR 2018/2)
This Ruling explains our (the ATO’s) view on record keeping in electronic form for the purposes of section 262A of the Income Tax Assessment Act 1936 (ITAA 1936). It discusses how you must retain and, when required, provide access to electronic records[1], including encrypted records, records created from e-commerce and records stored in the cloud.[2] It applies to individuals and companies carrying on a business.
- Individuals
Records you need to show a payment or expense, the format to keep your records in, and how long to keep them.
- Reconstructing records and making reasonable estimates for businesses
How the ATO can help you reconstruct records and make reasonable estimates for your business clients who have been affected by the recent natural disasters.
- Reconstructing records and making reasonable estimates for individuals
How the ATO can help you reconstruct records and make reasonable estimates for your individual clients who have been affected by the recent natural disasters
- Small businesses
Why keep records, what the law requires, how to keep records, business records you need to keep, other records you may need to keep, recording keeping evaluation tool and seeking advice or help.
- SMSFs
How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.
- Rental Affordability Schemes
Find out about the national rental affordability scheme and investing in affordable rental housing.
- Rental Properties
- Build to rent development tax incentives
Learn about the build to rent (BTR) development tax incentives and eligibility criteria.
- Capital allowances vs capital works 2024
Extract of pages from the ATO’s 2024 rental properties guide with a full list of rental property assets, indicating whether you claim a deduction for depreciation or capital works and in the case of depreciable assets, their effective life.
- Expenses
Rental expenses you can and can’t claim a deduction for and whether you can claim immediately or over several years.
- Holiday homes
Find out about deductions and tax implications if you own a holiday home.
- Home rented out
Income from renting out a room or your home must be included in your tax return. You can claim for associated expenses.
- Non-resident investor fees
Work out what fees you must pay as a foreign investor when investing in residential property in Australia.
- Non-resident owners
If you’re a foreign resident who acquires an interest in Australian property you have lodgment and payment obligations.
- Repair or capital 2024
ATO information sheet for 2024 with information and examples on claiming repairs and maintenance and capital expenditure.
- Repairs (TR 97/23)
This Ruling explains the circumstances in which expenditure incurred by a taxpayer for repairs is an allowable deduction.
- Reports and Returns for Businesses
How to report your business income and claim deductions plus other yearly reports or returns you may need to lodge.
- Research & Development
Apply for the research and development (R&D) tax offset for income years commencing on or after 1 July 2021.
- Residency – Businesses
Work out the residency status of your business entity to determine your Australian income tax obligations.
- Residency – Individuals
Use these tools and instructions to help work out your residency status for tax purposes.
- Return Form Instructions 2024
- Company
Use these instructions to help you complete the Company tax return 2024 (NAT 0656).
- FBT
Instructions for completing your 2024 fringe benefits tax (FBT) return, including examples.
- Individuals
The following information will help you complete your paper tax return for 2024.
- Partnerships
Use these instructions to help you complete the Partnership tax return 2024. (NAT 0659)
- SMSFs
Use these instructions to complete the self-managed superannuation fund (SMSF) annual return 2024.
- Trusts
Use these instructions to help you complete the Trust tax return 2024 (NAT 0660).
- Ride-Sourcing
Understand your tax obligations as a ride-sourcing driver.
- Rulings
Find out about public, product, class and private rulings and ATO binding advice.
- Safe Harbour
The safe harbour provisions aim to ensure the services provided to the public by registered agents are appropriate.
- Salary Sacrificing For Employees
Find out what salary sacrificing is, how to set up an effective arrangement and the tax implications of an arrangement.
- Schemes
Understand about unlawful tax schemes and their warning signs so you don’t get caught and face significant penalties.
- Self Assessment
- Self-Education Expenses
Deductions for self-education expenses if the education has a sufficient connection to your employment activities.
- Self-Managed Super Funds
Top level menu item on the ATO website about self-managed super funds (SMSFs). An SMSF is a way of saving for retirement. The members run it for their own benefit.
- Benefit components
Calculating the components of a super benefit.
- Benefits (paying)
Work out if you can pay a super benefit to a member and the types of benefits that exist.
- Borrowing arrangements, limited recourse
Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).
- Business, carrying on in an SMSF
SMSF trustees must comply with the trust deed, sole purpose test and other rules when carrying on business activities.
- Changes to your SMSF
How to make changes to your SMSF including trustees, directors of the corporate trustee and contact details.
- Checklists
A range of checklists designed to help trustees manage their SMSF through different stages of the fund.
- Collectables and personal use assets
Check if your fund invests in collectables or personal use assets.
- Contribution reserve stragegy (TD 2013/22)
Income tax: ‘concessional contributions’ – allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made
- Contributions and rollovers
As an SMSF trustee, accept contributions and rollovers for your members from various sources but there are restrictions.
- Contributions splitting for members
How to split certain contributions with spouses.
- Crypto asset investments by SMSFs
SMSF investment in crypto assets (also called crypto and includes cryptocurrencies) and regulatory requirements.
- Death of a member
When an SMSF member dies, the SMSF generally pays a death benefit to a dependant or other beneficiary of the deceased.
- Deductibility of expenses
Information about issues you, as a trustee, need to consider when determining the deductibility of expenses of the fund.
- Education products
See ATO publications and online education modules to navigate the various stages of your SMSF lifecycles.
- Electronic service address
SMSF needs an electronic service address (alias) to receive SuperStream data from employers and other funds.
- Event based reporting
Understand when and how to report transfer balance account retirement events and respond to commutation authorities.
- In-house assets
Check to see why in-house assets can’t be more than 5% of your self-managed super fund’s (SMSF’s) total assets.
- Income stream (pension)
Top level menu item on the ATO website. SMSF can pay benefits to a member as an income stream (pension) if the member has met one of the conditions of release.
- Commutation authorities
Information for SMSFs on commutation authorities, including how to respond and what happens after you respond.
- Exempt current pension income
Claiming a tax exemption for exempt current pension income when your small super fund pays retirement income streams.
- Minimum pension payment requirement and exception FAQs
FAQs on what happens if you don’t meet the SMSF minimum pension payment requirement and when to apply the exception.
- Pension standards for self-managed super funds
How the pension standards apply to self-managed super funds (SMSFs) and the impact on new and existing pensions.
- Starting and stopping a pension
Information to consider when commencing or stopping a superannuation income stream or pension from an SMSF.
- Timing of a pension payment
A summary of the ways in which an SMSF typically pay benefits to a member.
- Transition to retirement income streams
Issues an SMSF trustee needs to consider when commencing, running or stopping a transition to retirement income stream.
- Insurance for members
Check your investment strategy, consider whether to hold insurance cover for one or more members of your SMSF.
- Investing
You need to manage your fund’s investments in the best interests of fund members and in accordance with the law.
- Investment strategy
How to develop your self-managed super fund (SMSF) investment strategy and achieve your investment objectives.
- Limited recourse borrowing arrangements
Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).
- Loans and early access
You can’t lend money or provide direct or indirect financial help from your fund to a member, or a member’s relative.
- Newsroom
Read the latest updates on tax, super and registry services for self-managed super funds (SMSFs) and approved auditors.
- Non-arm’s length income
How non-arm’s length income is taxed at the highest marginal rate.
- Non-compliance
What responses can self-managed super fund (SMSF) trustees expect from the ATO if they don’t comply with super laws.
- Ownership and protection of assets
Manage your fund’s investments separately from the personal or business investments of members, including your own.
- Record-keeping requirements
How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.
- Regulation of self-managed super funds
As a key regulator of SMSFs, the ATO can help you understand the role of a trustee.
- Residency – check that your fund is an Australian super fund
Your SMSF needs to be a resident regulated super fund at all times during the financial year to receive tax concessions.
- Rollovers
What you need to know about self-managed super fund (SMSF) rollovers and how to action them.
- Running an SMSF
Share this module, and other ATO SMSF education products, with your clients to help them understand their responsibilities.
- Transfer balance cap
How your personal transfer balance cap is calculated.
- Verification service for rollovers
Funds that receive a request to rollover member’s super to a SMSF must use the SMSF verification service (SVS).
- Videos
Use these short animated videos to help run your SMSF as they cover hot topics and provide useful information.
- Winding up your SMSF
Our hot tips on how to successfully wind up your SMSF.
- Service Entity Arrangements
Check your business is claiming only deductible service fees and charges for your service entity arrangements.
- Services Australia
- Business online services
Provides a secure and convenient way for businesses and organisations to access a range of our services online.
- Family income estimate for family assistance payments
Services Australia use your family income estimate to work out how much family assistance to pay you. This includes Family Tax Benefit (FTB) and Child Care Subsidy (CCS).
- Guides to social policy law
Link to Services Australia website. The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.
- Top payments
The payments and services most viewed by other website visitors.
- Shadow Economy
Explains what the shadow economy is and how it affects all Australians.
- Shares
Top level menu item on the ATO website about investing in shares. Find out about the tax implications when obtaining, owning and disposing of shares, including receiving dividends.
- Sharing Economy
If your clients are engaged in the sharing economy, include their income and deductions in their tax returns.
- Single Touch Payroll
Understand how using Single Touch Payroll streamlines employer reporting to us and other government agencies.
- Small Business Entities
Top level menu item on the ATO website about small business entities. Check if you’re a small business entity, a summary of the rules including the 12-month rule and calculating a deduction.
- Benchmarks
The 2022–23 small business benchmarks help you compare your business’s performance against similar businesses in the same industry.
- Concessions for eligible businesses
Eligible businesses can access a range of concessions to help reduce the amount of tax they pay.
- Depreciation (simplified)
Eligibility for and how to use the rules, such as Instant asset write-off and Small business pool.
- Energy incentive
Small businesses can receive a 20% bonus deduction on expenditure to improve energy efficiency.
- Newsroom
Read the latest updates on tax, super and registry services for small businesses.
- Restructure rollover
Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.
- Skills and training boost
Check if you can claim a 20% bonus deduction on certain eligible training expenditure for your employees.
- Superannuation clearing house
How eligible employers can pay super for their employees through the Small Business Superannuation Clearing House.
- Technology investment boost
Check if you can claim a 20% bonus deduction on technology expenditure to help digitise your small business.
- Trading stock rules simplified
Businesses may be able to use the simplified trading stock rules.
- Special professionals, sportspersons and entertainers concessions
Some special professionals, sportspersons and entertainers qualify for income averaging. This may allow you to pay a lower tax rate in years where you earn above-average income.
- Sporting organisations
Sporting organisations are established for the encouragement of a game, sport or animal racing.
- Standard Business Reporting
Link to sbr.gov.au. SBR is an enabling technology that can be used in many ways saving the community and government agencies time and money. SBR helps businesses reduce the time spent collating information, filling in forms and submitting reports to government.
- Statement of Tax Record
How to get a statement of tax record (STR) from the ATO as evidence of satisfactory engagement with the tax system.
- Stock
- Accounting for trading stock
Explains what trading stock is and that livestock is also trading stock.
- Obsolete stock
TR 93/23 – Valuation of trading stock subject to obsolescence or other special circumstances
- Simplified rules for small business
Businesses may be able to use the simplified trading stock rules.
- Study & Training Support Loans
Explains income contingent loans for undertaking higher education, trade apprenticeships and other training programs.
- Substituted Accounting Periods
How to apply for a substituted accounting period (SAP), how to lodge a return and what to consider when lodging early.
- Super Fund Lookup
Super Fund Lookup contains publicly available information about super funds that have an ABN. It includes super funds regulated by the Australian Taxation Office (ATO) and the Australian Prudential Regulation Authority (APRA) .
- Superannuation
- ATO held super
Find out if the ATO holds super that belongs to you, how you can recover and transfer it into an account of your choice.
- Choice – offer employees a choice of super fund
Employers must offer eligible employees a choice of super fund and a standard super choice form.
- Clearing house for small business
How eligible employers can pay super for their employees through the Small Business Superannuation Clearing House.
- Comparison tool
How to use the YourSuper comparison tool to compare super fund products and how they perform.
- Conditions of release
How to meet a condition of release to access preserved benefits or restricted non-preserved benefits.
- Contributions caps
Contributing more than the caps to your super may mean having to pay extra tax.
- Contributions splitting for members
How to split certain contributions with spouses.
- Contributions surcharge – information for super funds and professionals
Calculating the superannuation contributions surcharge, and reporting and payment obligations.
- Departing Australia superannuation payment (DASP)
If you’re a temporary resident of Australia, how to claim your superannuation when you leave.
- Division 293 tax on concessional contributions by high-income earners
If your income and concessional super contributions total more than $250,000, check if you have to pay Division 293 tax.
- Downsizer super contributions
Check if and how you can contribute money from the sale of your home into your super fund via a downsizing contribution.
- Early access
Your super is for retirement, but you may be able to access it earlier on compassionate and other hardship grounds.
- Employers
“Super for employers” home page. Understand how much, when and how to pay super to your employees. Our guidance includes checklists and an online course.
- First home super saver scheme
How you can use some of your eligible voluntary super contributions to help buy your first home.
- Foreign benefits transfer
Options for transferring or withdrawing money from a foreign super fund and the tax implications in Australia.
- Government super contributions
Check if you’re eligible to receive super contribution payments from the government.
- Income stream (pension)
SMSF can pay benefits to a member as an income stream (pension) if the member has met one of the conditions of release.
- Individuals
Super for individuals and families home page. How to save for retirement via superannuation, your entitlements and obligations, when you can withdraw your super.
- Personal super contributions
How to make personal super contributions, including claiming a tax deduction so they are concessional contributions.
- Relationship breakdown
How your super is affected if your marriage or relationship breaks down.
- Release authorities
Release authorities are documents we send to super funds to authorise release of money from a member’s super account.
- Reportable employer super contribution types
Employers need to know if the type of super contribution made on behalf of employees are reportable or non-reportable.
- Salary sacrificing super
How a salary sacrifice arrangement can be used to make voluntary super contributions.
- Schemes for illegal access
Find out how the ATO are stopping schemes to illegally access super.
- Tax file numbers and super contributions
If you don’t have a member’s TFN, there can be income tax implications.
- Terminal medical condition
Information for super funds about making tax-free lump sum payments to members with a terminal medical condition.
- Transfer balance account
Check your transfer balance account to see what your super funds have reported and your personal transfer balance cap.
- Transfer balance cap – capped defined benefit income streams
How the transfer balance cap rules apply to capped defined benefit income streams.
- Unclaimed super
Unclaimed super money are reported and paid to the ATO.
- Superannuation Guarantee
- Annual leave loading
Annual leave loading is included in ordinary time earnings (OTE) unless it is clearly linked to lost overtime.
- Calculator
Use the super guarantee charge (SGC) statement and calculator tool to work out your SGC liability for eligible workers.
- Charge (superannuation guarantee)
Find out about the super guarantee charge (SGC), including how to lodge an SGC statement by the due date, and pay.
- Charge statement
Use this form and instructions to prepare and lodge your SGC statement online.
- Eligibility decision tool
Use this tool to find out whether you are entitled to super guarantee contributions from your employer.
- Foreign employment income
Check your super entitlements and deductions on your foreign employment income.
- Liability to pay
Work out which types of employees are eligible to be paid super and when you need to pay.
- Long distance truck drivers
How to calculate super guarantee (SG) and ordinary time earnings for long-distance drivers.
- Missed and late super guarantee payments
What to do if you’re an employer and don’t pay an employee’s super guarantee (SG) in full, on time or to the right fund.
- Ordinary Time Earnings
Use this list to work out which payments count as ordinary time earnings (OTE) or salary and wages for super guarantee.
- Salary sacrificing super
How a salary sacrifice arrangement can be used to make voluntary super contributions.
- SuperStream
Explains SuperStream – the way business must pay superannuation guarantee contributions to super funds.
- System Maintenance – ATO
Planned ATO systems maintenance windows and how to be alerted.
- Tax & Super Professionals
Top level menu on the ATO website with information for tax and super professionals.
- Access manager
How to manage access and permissions for ATO online services and functions using Access Manager.
- Adding clients to your client list
Before any lodgments or requests can be made through the PLS, ensure the client has been added to your client list.
- Agent client verification methods
Gives additional context on how agents may perform client verification when engaging with our systems.
- Agent nomination
Information for entities required to nominate a registered agent as part of the client-to-agent linking process.
- Client-to-agent linking
Information for registered agents about the client-to-agent linking process.
- Code of professional conduct
Link to the TPB website with information about the code of professional conduct. The Code of Professional Conduct (Code) sets out principles under five separate categories being honesty and integrity, independence, confidentiality, competence and other responsibilities.
- Communication preferences
Communication preferences allows you to authorise your tax professional to tell us where to send digital communications.
- Complaints and feedback
See the options available for tax and BAS agents to give feedback or make a complaint.
- Continuing professional education
Tax Practitioners Board website with information about CPE
- Digital services
Tax and BAS agents can do many of their tax, super and registration transactions using our secure online services.
- Engagement letters
Information from the Tax Practitioners Board website. Before you start providing tax or BAS agent services (which include tax (financial) advice services) to a client, the TPB recommend you have a written agreement with the client setting out the terms and conditions of the engagement. This agreement can include a variety of written communications, including a formal agreement, a standard form handout, a brochure, leaflet or electronic communication.
- File transfer
File transfer allows businesses and tax professionals to lodge electronic files securely through ATO online services.
- Liens over client’s property
Information sheet TPB(I) 02/2011 on the Tax Practitioners Board website with a brief overview of the TPB’s position on claiming a lien over client property.
- Lodgement
- 85% on-time lodgement performance benchmark FAQs
Frequently asked questions about the 85% on-time lodgment performance benchmark.
- Client declarations and lodgment online
Find out about signed declarations in writing from your client when you lodge an approved form on their behalf.
- Default assessments for overdue lodgments
Information about default assessments for overdue lodgments and what you should do if you receive one.
- Deferrals
Lodgment deferrals can help if there are exceptional or unforeseen circumstances affecting lodgment by the due date.
- Due dates
Key lodgment and payment dates for clients of registered agents listed by month.
- Managing your lodgment program
Find information to help you manage your lodgment program.
- PAYG withholding payment summary annual report
Lodgment due date for PAYG withholding payment summary annual reports if your clients are unable to report through STP.
- Performance calculation
Learn how the ATO calculates on-time lodgment performance for tax agents.
- Practitioner lodgment service user guide
How to use the practitioner lodgment service (PLS) to support your SBR-enabled software documentation.
- Weekends or public holidays, lodgement and payment dates on
When to lodge where a due date falls on a weekend or public holiday.
- My practice
How to add, remove, favourite and transfer clients.
- Newsletters
Subscribe to the ATO’s free weekly e-newsletter, the Tax professionals newsletter, for links to the top articles in the Tax professionals newsroom, and other information updates from their website. BAS agents can choose to receive the full version or a separate, condensed BAS agent edition tailored to their role (or both).
- Newsroom
Read the latest updates on tax, super and registry services.
- Online services for agents (ATO)
Online services for agents (OSfA) is a secure system for registered tax and BAS agents and their authorised staff.
- Online services for businesses (ABR)
Accessing online services with myID and RAM
- Practice administration
Learn about the basics of running your practice, dealing with the ATO and what records you need to keep.
- Practice mail
Explains how practice mail allows you to communicate with the ATO by a secure email channel.
- Pre-filling service
See how the pre-filling service helps to ensure the accuracy of your clients’ tax returns.
- Proof of identity requirements for client verification
The Tax Practitioners Board (TPB) released Practice Note TPB(PN) 5/2022 to provide practical guidance and assistance to registered tax practitioners in relation to verifying client identities.
- Tax agent phone services (fast key code) guide
Fast Key Codes so you can key ahead to options when phoning the ATO and online options so you don’t have to phone.
- Tax practitioner assistance
How to use Tax practitioner assistance when you have been unable to resolve matters through other channels.
- Tax Practitioners Board
The Tax Practitioners Board (TPB) regulates tax practitioners to protect and assure consumers that tax practitioners meet appropriate standards of professional and ethical conduct.
- Trust accounts
Information from the Tax Practitioners Board website about holding client money or other property on trust. You must account to your client for money or other property you may receive from your client or on their behalf that you hold on trust for them. This is one of your obligations as a registered tax practitioner under the Code of Professional Conduct (Code item 3).
- Updating client details
How to update your client’s details online using the practitioner lodgment service (PLS) or Online services for agents.
- Tax Crime, The Fight Against
Explains the ATO commitment to deterring, detecting and dealing with tax crime.
- Tax File Numbers
- Businesses
Sole traders use their individual TFN. Partnerships, companies, trusts and other organisations need a business TFN.
- Individuals
How to apply for a tax file number (TFN), update your TFN details, where to find your TFN and what to do if it’s stolen.
- Super contributions
If you don’t have a member’s TFN, there can be income tax implications.
- Tax Schemes
Understand about unlawful tax schemes and their warning signs so you don’t get caught and face significant penalties.
- Tax Time Toolkits
Use the ATO’s toolkits as an educational resource to guide conversations with your individual and small business clients.
- Taxable Payments Annual Report (TPAR)
When your business or government entity needs to report contractor payments and lodge a TPAR.
- Taxation of Financial Arrangements (TOFA)
Explains the tax treatment of gains and losses on financial arrangements and the elections (choices) you need to make.
- Termination of Employment Payments
Find out what an employment termination payment (ETP) is and what the cap amounts are.
- Test Case Litigation Program
- Guide
How to get financial assistance if your litigation is likely to clarify Australia’s tax and super laws.
- Litigation register
The Test Case Litigation Register contains information about cases approved for test case funding and their impact and status, cases declined for test case funding and the reasons why and a list of all test case funded matters and their outcomes.
- Thin Capitalisation
Explains how certain entities investing or controlled across the Australian border have their debt deductions limited.
- Trading Stock
- Accounting for business trading stock
Explains what trading stock is and that livestock is also trading stock.
- Obsolete stock
TR 93/23: Subsection 31(1) of the Income Tax Assessment Act 1936 sets out the valuation methods available to a taxpayer when valuing trading stock on hand at the end of an income year. Subsection 31(2) gives the Commissioner a discretion to determine a fair and reasonable value of trading stock that, by reason of obsolescence of, or any other special circumstances relating to, the trading stock, is less than the lowest value that could be applicable under subsection 31(1).
- Transfer Pricing
What happens if your business has international transactions with a related party.
- Trusts
Top level menu item on the ATO website about trusts. A trust is an obligation for a person or other entity to hold property or assets for beneficiaries.
- Closely held trusts
Detailed information about closely-held trusts.
- Division 7A dividends – private company benefits
Explains what a dividend for income tax purposes under Division 7A is and the effect and tax treatment.
- Family trusts concessions
Concessional treatment applies to some transactions where trusts have validly elected to become family trusts.
- Losses
Find out information for trustees who want to use a tax loss to reduce the net income of their trust.
- Managed investment trusts
Detailed information about managed investment trusts.
- Reimbursement agreements
Find out when section 100A might apply to your circumstances, and where you can get more information.
- Resolutions
A checklist for trustees who wish to make beneficiaries presently entitled to trust income by way of making resolutions.
- Splitting – consequences
Understand how appointing separate trustees over different trust assets may have tax impacts.
- Tax avoidance taskforce
The Tax Avoidance Taskforce – Trusts targets higher risk trust arrangements in privately owned and wealthy groups.
- TFN withholding for closely held trusts
What to withhold from a closely held trust beneficiary’s payments or entitlements when they do not quote their TFN.
- Tips and traps
You should read this if you are a trustee or beneficiary of a trust.
- Trustee beneficiary reporting rules
Check if a closely held trust is required to include a trustee beneficiary statement in their trust tax return.
- Unit trusts treated as corporate entities
Certain unit trusts are treated and taxed as corporate tax entities.
- Vesting
What trust vesting means, what happens when it occurs, and whether the vesting rules can be changed.
- Value Shifting
Detailed information about consolidation and the general value shifting regime.
- Venture Capital and Early Stage Venture Capital Limited Partnerships
The venture capital programs are designed to increase investment by giving tax concessions to eligible investors.
- Voluntary Disclosures
Your client may ask you to make a voluntary disclosure for them if they have made a mistake or omission.
- Wine Equalisation Tax
Explains WET including credits, rebates and how to report and pay WET.
- Working From Home Expenses
Deductions for expenses you incur to work from home such as stationery, energy and office equipment.
- Working Holiday Makers
Check about tax, working and lodging a tax return in Australia if you’re a working holiday maker (417 or 462 visa).
- Workplace Giving Programs
How to set up a workplace giving program and ask your employees to participate to donate to charities or organisations.