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How to make changes to current or past activity statements to increase or decrease the amount of GST to be paid.

Tips on preparing and lodging your business activity statements (BAS) and getting your GST information right.

How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice.

Explains when businesses can correct GST errors in a later business activity statement.

Information about fuel tax credits for business use of fuel.

Find out about if you’ll receive a quarterly GST or pay as you go (PAYG) instalment notice instead of a BAS.

Lodgment and payment due dates for your clients’ activity statements and information about elections and variations.

This is a general ATO Simpler BAS GST bookkeeping guide for assistance with classifying sales and purchases for GST.

Anyone who runs a self-managed superannuation fund (SMSF) must ensure that a registered SMSF auditor audits the fund annually.

SMSF auditors, must comply with Australian auditing standards and have sufficient evidence to support opinions.

What your role and responsibilities are as an SMSF auditor and guidance on conducting audits.

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.

How to complete the self-managed super fund (SMSF) independent auditor’s report (IAR) (NAT 11466).

Checklist of SISA and SISR legal obligations, auditing standard requirements, and documents for review of SMSF auditor.

Guidance on the minimum expectation of audit checks and evidence for SMSF auditors.

Work out how to complete an Auditor/actuary contravention report (NAT 11239) including reporting criteria and examples.

An SMSF auditor must conduct an audit on the financial reports and express an opinion in Part A or the IAR.

How and where to find tools and resources to use if you’re a self-managed super fund (SMSF) auditor.

What to understand about complying with independence requirements as an approved self-managed super fund (SMSF) auditor.

A summary of the ongoing obligations an SMSF auditor must meet, including registration.

ATO products will help you understand how the law applies to you. This includes public and private advice and guidance.

The ATO annual report informs parliament, stakeholders and the community about their performance for the past financial year.

Use the ATO app to access and manage your tax and super on the go.

Read about ATO commitments to you, what they ask of you and options if you are not satisfied under their Charter.

Join the conversation and find answers to your tax and super questions

Find out if the ATO holds super that belongs to you, how you can recover and transfer it into an account of your choice.

Find out how the ATO will work with businesses in privately owned and wealthy groups when they conduct audits.

How privately owned and wealthy groups can get tax certainty on a commercial deal.

Any individual or organisation can apply to the ATO for compensation. Find out how to apply and how they assess claims.

See the options available for tax and BAS agents to give feedback or make a complaint.

How the ATO consult with the community to effectively manage and shape the tax, superannuation and registry systems.

ATO contact phone numbers and options for managing your tax and super without phoning them.

The official ATO Facebook page.

Search the ATO legal database to find law, interpretations and policy that the ATO uses when making decisions.

Reporting responsibilities within the ATO.

ATO tax crime case studies demonstrate their firm action against those who try to cheat or evade the tax and super system.

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.

Link to the official (and only) ATO Twitter page.

The behaviours, characteristics and tax issues that attract ATO attention.

The official YouTube channel of the ATO

Tax averaging enables you to even out your income and tax payable up to a maximum of 5 years.

Information about types of professional income and how to work out the tax payable with income averaging.

The amounts you include as assessable income in any financial year depends on if you account on a cash or accruals basis.

The business industry code (BIC) tool helps you find the correct code to report on your tax return or schedule.

What the shadow economy is and how it undermines Australian society.

What you need to know when changing business structure, pausing or closing a business or selling your business.

Employers must offer eligible employees a choice of super fund and a standard super choice form.

Eligible businesses can access a range of concessions to help reduce the amount of tax they pay.

How to claim the cost of capital assets over time, reflecting the asset’s decline in value.

How a director must ensure their company complies with tax and super obligations to avoid personal liability.

How to use eInvoicing to exchange invoices directly between suppliers’ and buyers’ software.

What to do if you process transactions for business clients through an electronic payment system.

Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.

If you or your business exports goods and services overseas, find out how Australian tax applies to you.

Tax treatments for franchise-specific payments and transactions between franchisors and franchisees.

How to claim tax deductions for home-based business expenses if you operate some or all of your business from home.

As a business owner, you can use this information to help work out your business income and deductions for tax purposes.

Your obligations if you’re a foreign resident doing business in Australia or an Australian doing business overseas.

Information on ATO assurance and compliance programs for entities with a combined turnover greater than $250 million.

Learn about setting up an NFP, receiving donations, tax and super obligations and reporting requirements.

Outlines your tax obligations in Australia if you are an Australian resident doing business overseas.

You may need to report money and assets taken from your company or trust as income in your tax return.

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

Work out the residency status of your business entity to determine your Australian income tax obligations.

The key things you need to know and do when starting your own business.

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.

See your key tax obligations for a sole trader, partnership, company or trust business structure.

Explains SuperStream – the way business must pay superannuation guarantee contributions to super funds.

You’re required by law to tell the ATO within 28 days when your business details change, such as address or associates.

Use the ATO business viability assessment tool to help you work out whether your business is viable.

Explains when capital gains tax (CGT) applies, how it is calculated and the concessions and exemptions.

Expenses for in-house software may be deducted in a number of different ways depending on the circumstances.

The information on this page is a guide to tax depreciation incentives and when businesses could consider using them.

Eligibility for and how to use the rules, such as Instant asset write-off and Small business pool.

You may be able to claim an immediate deduction for the cost of eligible assets and improvements to existing assets.

Check if your assets are subject to capital gains tax (CGT), exempt, or pre-date CGT.

Australians selling property need a clearance certificate to avoid having an amount withheld from the sale price.

Calculate the cost base of your shares you hold in companies that have undertaken an eligible demerger.

The ATO focus on transactions and schemes that exploit the demerger provisions for a tax benefit.

Explains when capital gains tax (CGT) applies, how it is calculated and the concessions and exemptions.

Check if you are eligible for the 50% capital gains tax (CGT) discount as a foreign resident.

How and when CGT is triggered, such as when an asset is sold, lost or destroyed.

How to treat buying and selling exchange traded funds (ETFs) for tax purposes and what to include in your tax return.

Check if your assets are subject to CGT, exempt, or pre-date CGT.

Find out what foreign resident capital gains withholding (FRCGW) is and how it applies when disposing of property.

Your tax residency may be different to your residency for other purposes.

Find out if your granny flat arrangement is exempt from CGT.

Find out how your capital gains tax (CGT) main residence exemption is affected if you earn income from your home.

TD 33 – Capital Gains: How do you identify individual shares within a holding of identical shares?

Find out if the inherited property is exempt from CGT, and what happens if there was more than one owner.

A guide to your tax obligations if you made a capital gain or loss from shares, units or managed funds.

How to roll over or defer your CGT liability when your asset is lost, destroyed or compulsorily acquired.

How to work out CGT when you sell land that you subdivided or amalgamated.

Find out what triggers a claimable loss on shares and units, and how you claim it in your tax return.

Find out if your home is exempt from CGT, and what happens if you rent it out.

Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.

Information about your rights and options (to buy and sell shares).

What you need to know to access the 4 small business CGT concessions.

TR 2008/1 – application of Part IVA of the Income Tax Assessment Act 1936 to ‘wash sale’ arrangements

What the shadow economy is and how it undermines Australian society.

Small business benchmarks help you compare your business’s performance against similar businesses in the same industry.

If your child is under 18 years old and has a savings account, find out about quoting a TFN and what income to declare.

If your child is under 18 years old and they buy shares, find out about quoting a TFN and declaring dividends.

Read about ATO commitments to you, what they ask of you and options if you are not satisfied under their Charter.

Find out how the ATO will work with businesses in privately owned and wealthy groups when they conduct audits.

Learn how the ATO audit your electronic financial records (e-Audit) using computer verification and risk assessment tools.

Information about default assessments for overdue lodgments and what you should do if you receive one.

Learn how the ATO approach information gathering as part of their compliance checks.

Find out what illegal phoenix activity is, the warning signs, how to protect yourself and how to report a company.

How to report tax avoidance or tax evasion schemes and promoters confidentially to the ATO.

The ATO commitment to deterring, detecting and dealing with tax crime.

Your client may ask you to make a voluntary disclosure for them if they have made a mistake or omission.

Information on business.gov.au about hiring or working as a contractor, including contractors’ rights and responsibilities.

Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.

How you correct a mistake on an activity statement depends on what tax and year your mistake relates to.

Use this information to work out how to request an amendment to your business or super tax return.

Where the ATO find a difference in details on your tax return and data reported to them, they’ll send you a letter.

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.

Understand which business expenses can be claimed as tax deductions.

How to claim the cost of capital assets over time, reflecting the asset’s decline in value.

TD 2024/7 – Income tax deductions for financial advice fees paid by individuals who are not carrying on an investment business

Find out which expenses you can claim as income tax deductions and work out the amount to claim.

Income and allowances to declare and the expenses you can claim a deduction for in your occupation or industry.

Find support following a natural disaster event, such as bushfire, cyclone, drought, flood, and storm.

If you or your clients are affected by a recent disaster event, the ATO have a range of options to help you.

Use this code to see the ATO policy on the settlement of taxation and superannuation disputes.

Practical examples to assist taxpayers and tax officers in considering settlement.

Model settlement deeds available to download in Microsoft Word.

Review the Division 7A basics and be across the resources available so you can avoid unexpected tax consequences.

Use this ATO tool to see if Division 7A applies and to calculate the minimum yearly repayment on a complying loan.

How to apply division 7A arrangements – closely-held corporate limited partnership to partners or associates.

Learn about the commissioner’s discretion to disregard the operation of Div 7A or allow a deemed dividend to be franked.

How forgiveness by private companies of debts of shareholders and shareholders’ associates are treated as dividends.

How to calculate the distributable surplus of a private company and its effect on amounts treated as dividends.

See when amounts from a private company are taxed as dividend or deemed dividend, due to marriage/relationship breakdown.

Check out these common myths that cause Division 7A mistakes.

Work out when Division 7A may apply to trust entitlements of private company beneficiaries.

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).

Link to abr.business.gov.au to check DGR endorsement.

Gifts to harm prevention charities may be tax deductible if they are endorsed as a deductible gift recipient (DGR).

TR 2013/2 – school or college building funds.

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.

Check if you can claim a tax offset for foreign tax you pay on income from another country.

Information about functional currency rules, eligibility and the implications for tax accounting and reporting.

Check if you need to declare foreign income and pay tax, the tax you pay depends on your residency for tax purposes.

Information about international tax agreements for both residents and non-residents of Australia.

Check your super entitlements and deductions on your foreign employment income.

How to complete, lodge and pay your business activity statement (BAS) or GST/PAYG instalment notice.

FBT guide for employers from the legal database.

Work out if FBT applies to food, drink or recreation, and any associated travel or accommodation.

Find out about FBT when you pay an employee a living-away-from-home allowance (LAFHA).

Find out if holiday transport, overseas FIFO or child education for international employees qualifies for concessions.

Find out if fringe benefits you receive are reportable and may affect your obligations and government benefits.

Find out when FBT applies to road and bridge tolls, and work out the taxable value of tolls.

Find out what salary sacrificing is, how to set up an effective arrangement and the tax implications of an arrangement.

Check which work-related items are exempt from FBT, such as portable electronic devices and tools of trade.

How to make adjustments and correct errors for fuel tax credits on your business activity statement (BAS).

How to record your fuel tax credit claim on your BAS.

Methods and measures to help calculate the eligible quantity.

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.

Information about fuel tax credits for business use of fuel.

You can claim fuel tax credits for eligible fuels you use in heavy vehicles with a GVM greater than 4.5 tonnes.

You may be able to use simplified methods to keep records and calculate your fuel tax credit claim.

Use these tools to help you check your eligibility to claim fuel tax credits and the amount you can claim.

Choosing an accounting method, thinking about cash flow and GST and the advantages of keeping good records.

Check how to repay GST credits on business assets after cancelling your GST registration.

Generally, you need a valid adjustment note before you can make a decreasing adjustment.

ATO ability to backdate your GST registration is limited to 4 years from the date they decide to backdate your registration.

Barter and trade exchanges are subject to the same income tax and GST treatment as normal cash or credit transactions.

GST branch is formed when a business entity separately registers its branch to suit the arrangements of an organisation.

Make sure to cancel your GST registrations when selling or closing your business.

Explains when businesses can correct GST errors in a later business activity statement.

How to make changes to current or past activity statements to increase or decrease the amount of GST to be paid.

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.

Learn the definitions for goods and services tax (GST) including terms which have a specific meaning in GST law.

How to determine if a crypto asset is digital currency for GST purposes.

Employers are entitled to GST credits for employee reimbursements.

Work out if exported goods, services and other exports from Australia are GST-free.

Find out what a financial supply is and how to calculate and report GST on your business activity statement (BAS).

Top level menu item on the ATO website with detailed information about GST and the food industry.

Selling a business GST-free as a going concern.

A guide to Australian government agencies on the GST treatment of taxes, fees and charges under the amended Division 81.

Information about the treatment of grants for GST purposes.

A GST group is two or more associated business entities that operate as a single business for GST purposes.

There are products and services which are GST-free and are exempt from GST.

Use this guide to help you work out what health services and equipment are GST-free.

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.

Detailed information about GST and your industry.

Explains how GST applies if you are registered for GST and take out general insurance for business purposes.

Check information about GST and international freight transport.

Explains luxury car tax including payments, importation, adjustments, credits, refunds, and record keeping.

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?

How GST applies to the purchase or disposal of a motor vehicle.

Information if you are a non-resident business and you sell goods and services into Australia.

NFP organisations must register for GST if their GST turnover is $150,000 or more. GST concessions are available.

How GST applies to rebates you pay and receive and other trade incentive payments.

A form you can use as a template for creating a recipient created tax invoice.

Work out if, when and how you need to register for goods and services tax (GST).

Reverse charges of GST now apply to all business-to-business taxable supplies of gold, silver or platinum.

GST applies to every dollar you earn as a ride-sourcing driver.

How to calculate and report GST on sales and purchases of second-hand goods.

A guide to the self-assessment changes for indirect tax laws.

GST registered SMSFs may be able to claim some of the GST incurred on costs related to financial supplies they make.

Detailed information about GST and rules for specific transactions.

Explains when to provide a tax invoice, what it must include and dealing with non-taxable sales and rounding.

If you’re entitled to a GST credit, you need to claim it within the 4-year time limits for claiming GST credits.

The tourist refund scheme applies to goods purchased at prices that include GST or WET.

When and how to calculate GST on travel agents’ commissions.

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.

How to account for and report goods and services tax (GST) on vouchers.

Information for insolvency practitioners on contacting the ATO, your responsibilities and how to use their online services.

Information for legal practitioners on the ATO approach to litigation and case law and their consultation activities.

Learn about setting up an NFP, receiving donations, tax and super obligations and reporting requirements.

Explains concepts, risks and recordkeeping rules for the tax on profits from selling petroleum commodities.

Explains what is primary production, and the specific rules about reporting and tax concessions for primary producers.

How income tax and GST apply if you’re a retirement village operator.

Managing your practice, including administrative information and our approach when contacting your clients.

Information for tax and super professionals.

Your obligations if you’re a foreign resident doing business in Australia or an Australian doing business overseas.

Request a certificate of residency or overseas tax relief form, including information for dual tax residents.

Check if you need to declare foreign income and pay tax, the tax you pay depends on your residency for tax purposes.

Check about tax, working and lodging a tax return in Australia if you’re a working holiday maker (417 or 462 visa).

How to carry forward business losses or offset them against other income.

If you make a tax loss, you can generally carry it forward and deduct it from income made in future years.

See how you may be able to offset your business loss against other income if you’re a sole trader or in a partnership.

Refundable tax offsets for losses eligible corporate entities can claim for losses in 2019–20 to 2022–23 income years.

Information for trustees who want to use a tax loss to reduce the net income of their trust.

Includes concessions for small business CGT, primary producers, special professionals and loss carry back tax offsets.

Check whether you will receive a tax offset and how to calculate it.

Check if you can claim a superannuation-related tax offset for you or your spouse.

If you are a partner in a partnership, to work out your PAYG instalments you may need to calculate how much instalment income you receive from the partnership.

You can vary your pay as you go (PAYG) instalments if they are too high or low.

Work out the withholding treatment and payment summary or STP Phase 1 reporting requirements for allowances.

Lodgment due date for PAYG withholding payment summary annual reports if your clients are unable to report through STP.

You must lodge PAYG withholding annual reports at the end of each financial year.

This information will help you understand the pay as you go (PAYG) withholding cycle changes.

Tax file number declarations and withholding declarations help you work out the tax to withhold when paying employees.

Amounts must be withheld from investment income if a tax file number or Australian business number has not been quoted.

Labour-hire firms must withhold tax from payments to workers, regardless of whether they’re an employee or independent contractor.

Check when to withhold tax from advance annual or long service leave payments for continuing employees.

How to withhold tax from payments to Australian performing artists contracted to perform in a promotional activity.

If you or your business receives personal services income (PSI), you may have additional PAYG withholding obligations.

Special rules apply when calculating the amount of tax to withhold for certain employees.

New employees must complete a tax file number (TFN) declaration. They may also complete a withholding declaration.

Use these quick links to find the pay as you go (PAYG) withholding tax tables.

An overview of eligible termination payment lump sums.

Check what the PAYG withholding implications are on travel allowances.

What to withhold from a closely held trust beneficiary’s payments or entitlements when they do not quote their TFN.

When and how you as an employee or payee can vary your rate of PAYG withholding.

What debts on hold are and how the ATO offset credits and refunds against them.

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 the ATO including the easiest ways to pay, other options, details you need and what to do if a payment is missing.

Find out what happens if you don’t pay your debt.

You can use the ATO online payment plan estimator to work out a payment plan you can afford.

How to set up a manageable payment plan to pay the tax you owe.

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.

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.

In certain circumstances, the general anti-avoidance rules may apply to your personal services income arrangements.

PSI needs to be attributed if it is earnt through a company, partnership or trust and the PSI rules apply.

Use this tool to work out if your income is personal services income (PSI) and if the PSI rules apply to that income.

Earning personal services income (PSI) may affect the types of deductions you can claim.

To self-assess as a PSB, you must either meet the results test, or meet another PSB test and pass the 80% rule.

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.

Keep accurate and complete records helps you meet your tax, superannuation and employer obligations.

You must keep records of all transactions or events that are relevant to working out your capital gain or loss.

Digital record-keeping packages can help businesses meet their tax, super and employer obligations.

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.

Records you need to show a payment or expense, the format to keep your records in, and how long to keep them.

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.

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

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.

How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.

Learn about the build to rent (BTR) development tax incentives and eligibility criteria.

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.

Rental expenses you can and can’t claim a deduction for and whether you can claim immediately or over several years.

Find out about deductions and tax implications if you own a holiday home.

Income from renting out a room or your home must be included in your tax return. You can claim for associated expenses.

Work out what fees you must pay as a foreign investor when investing in residential property in Australia.

If you’re a foreign resident who acquires an interest in Australian property you have lodgment and payment obligations.

ATO information sheet for 2024 with information and examples on claiming repairs and maintenance and capital expenditure.

This Ruling explains the circumstances in which expenditure incurred by a taxpayer for repairs is an allowable deduction.

Use these instructions to help you complete the Company tax return 2024 (NAT 0656).

Instructions for completing your 2025 fringe benefits tax (FBT) return, including examples.

The following information will help you complete your paper tax return for 2024.

Use these instructions to help you complete the Partnership tax return 2024. (NAT 0659)

Use these instructions to complete the self-managed superannuation fund (SMSF) annual return 2024.

Use these instructions to help you complete the Trust tax return 2024 (NAT 0660).

A guide to the self-assessment changes for indirect tax laws.

Find out how the self-assessment system works and what to do if you need to correct an error.

Calculating the components of a super benefit.

Work out if you can pay a super benefit to a member and the types of benefits that exist.

Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).

SMSF trustees must comply with the trust deed, sole purpose test and other rules when carrying on business activities.

How to make changes to your SMSF including trustees, directors of the corporate trustee and contact details.

Where your fund invests in collectables and personal use assets, this must be for genuine retirement purposes, not to provide any present-day benefit.

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

As an SMSF trustee, accept contributions and rollovers for your members from various sources but there are restrictions.

How to split certain contributions with spouses.

SMSF investment in crypto assets (also called crypto and includes cryptocurrencies) and regulatory requirements.

When an SMSF member dies, the SMSF generally pays a death benefit to a dependant or other beneficiary of the deceased.

Information about issues you, as a trustee, need to consider when determining the deductibility of expenses of the fund.

Your super is for retirement, but you may be able to access it earlier on compassionate and other hardship grounds.

See ATO publications and online education modules to navigate the various stages of your SMSF lifecycles.

To receive contributions and rollovers, your SMSF will need an electronic service address (ESA).

Understand when and how to report transfer balance account retirement events and respond to commutation authorities.

Check to see why in-house assets can’t be more than 5% of your self-managed super fund’s (SMSF’s) total assets.

You need to manage your fund’s investments in the best interests of fund members and in accordance with the law.

Understand SMSF investment restrictions and who related parties are before making investment decisions.

How to develop your self-managed super fund (SMSF) investment strategy and achieve your investment objectives.

Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).

Read the latest updates on tax, super and registry services for self-managed super funds (SMSFs) and approved auditors.

How non-arm’s length income is taxed at the highest marginal rate.

What responses can self-managed super fund (SMSF) trustees expect from the ATO if they don’t comply with super laws.

Manage your fund’s investments separately from the personal or business investments of members, including your own.

How self-managed super fund (SMSF) trustees can meet their responsibility to keep accurate tax and super records.

As a key regulator of SMSFs, the ATO can help you understand the role of a trustee.

Your SMSF needs to be a resident regulated super fund at all times during the financial year to receive tax concessions.

What you need to know about self-managed super fund (SMSF) rollovers and how to action them.

Share this module, and other ATO SMSF education products, with your clients to help them understand their responsibilities.

How your personal transfer balance cap is calculated.

Funds that receive a request to rollover member’s super to a SMSF must use the SMSF verification service (SVS).

Our hot tips on how to successfully wind up your SMSF.

Provides a secure and convenient way for businesses and organisations to access a range of our services online.

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).

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.

The payments and services most viewed by other website visitors.

Work out if you are investing or trading in shares, and the difference it makes to your tax.

Learn about share capital account tainting rules – integrity rules for companies in Division 197 of the ITAA 1997.

The 2022–23 small business benchmarks help you compare your business’s performance against similar businesses in the same industry.

Eligible businesses can access a range of concessions to help reduce the amount of tax they pay.

Eligibility for and how to use the rules, such as Instant asset write-off and Small business pool.

Small businesses can receive a 20% bonus deduction on expenditure to improve energy efficiency.

Read the latest updates on tax, super and registry services for small businesses.

Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.

Check if you can claim a 20% bonus deduction on certain eligible training expenditure for your employees.

How eligible employers can pay super for their employees through the Small Business Superannuation Clearing House.

Check if you can claim a 20% bonus deduction on technology expenditure to help digitise your small business.

Businesses may be able to use the simplified trading stock rules.

Explains what trading stock is and that livestock is also trading stock.

TR 93/23 – Valuation of trading stock subject to obsolescence or other special circumstances

Businesses may be able to use the simplified trading stock rules.

Find out if the ATO holds super that belongs to you, how you can recover and transfer it into an account of your choice.

Employers must offer eligible employees a choice of super fund and a standard super choice form.

How eligible employers can pay super for their employees through the Small Business Superannuation Clearing House.

How to use the YourSuper comparison tool to compare super fund products and how they perform.

How to meet a condition of release to access preserved benefits or restricted non-preserved benefits.

Contributing more than the caps to your super may mean having to pay extra tax.

How to split certain contributions with spouses.

Calculating the superannuation contributions surcharge, and reporting and payment obligations.

If you’re a temporary resident of Australia, how to claim your superannuation when you leave.

If your income and concessional super contributions total more than $250,000, check if you have to pay Division 293 tax.

Check if and how you can contribute money from the sale of your home into your super fund via a downsizing contribution.

Your super is for retirement, but you may be able to access it earlier on compassionate and other hardship grounds.

“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.

How you can use some of your eligible voluntary super contributions to help buy your first home.

Options for transferring or withdrawing money from a foreign super fund and the tax implications in Australia.

Check if you’re eligible to receive super contribution payments from the government.

SMSF can pay benefits to a member as an income stream (pension) if the member has met one of the conditions of release.

Super for individuals and families home page. How to save for retirement via superannuation, your entitlements and obligations, when you can withdraw your super.

How to make personal super contributions, including claiming a tax deduction so they are concessional contributions.

How your super is affected if your marriage or relationship breaks down.

Release authorities are documents we send to super funds to authorise release of money from a member’s super account.

Employers need to know if the type of super contribution made on behalf of employees are reportable or non-reportable.

How a salary sacrifice arrangement can be used to make voluntary super contributions.

If you don’t have a member’s TFN, there can be income tax implications.

Information for super funds about making tax-free lump sum payments to members with a terminal medical condition.

Check your transfer balance account to see what your super funds have reported and your personal transfer balance cap.

How the transfer balance cap rules apply to capped defined benefit income streams.

Unclaimed super money are reported and paid to the ATO.

Annual leave loading is included in ordinary time earnings (OTE) unless it is clearly linked to lost overtime.

Use the super guarantee charge (SGC) statement and calculator tool to work out your SGC liability for eligible workers.

Find out about the super guarantee charge (SGC), including how to lodge an SGC statement by the due date, and pay.

Use this form and instructions to prepare and lodge your SGC statement online.

Use this tool to find out whether you are entitled to super guarantee contributions from your employer.

Check your super entitlements and deductions on your foreign employment income.

Work out which types of employees are eligible to be paid super and when you need to pay.

How to calculate super guarantee (SG) and ordinary time earnings for long-distance drivers.

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.

Use this list to work out which payments count as ordinary time earnings (OTE) or salary and wages for super guarantee.

How a salary sacrifice arrangement can be used to make voluntary super contributions.

How to manage access and permissions for ATO online services and functions using Access Manager.

Before any lodgments or requests can be made through the PLS, ensure the client has been added to your client list.

Gives additional context on how agents may perform client verification when engaging with our systems.

Information for entities required to nominate a registered agent as part of the client-to-agent linking process.

Information for registered agents about the client-to-agent linking process.

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 allows you to authorise your tax professional to tell us where to send digital communications.

See the options available for tax and BAS agents to give feedback or make a complaint.

Tax Practitioners Board website with information about CPE

Tax and BAS agents can do many of their tax, super and registration transactions using our secure online services.

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 allows businesses and tax professionals to lodge electronic files securely through ATO online services.

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.

How to add, remove, favourite and transfer clients.

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).

Read the latest updates on tax, super and registry services.

Online services for agents (OSfA) is a secure system for registered tax and BAS agents and their authorised staff.

Accessing online services with myID and RAM

Learn about the basics of running your practice, dealing with the ATO and what records you need to keep.

Explains how practice mail allows you to communicate with the ATO by a secure email channel.

See how the pre-filling service helps to ensure the accuracy of your clients’ tax returns.

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.

Fast Key Codes so you can key ahead to options when phoning the ATO and online options so you don’t have to phone.

How to use Tax practitioner assistance when you have been unable to resolve matters through other channels.

The Tax Practitioners Board (TPB) regulates tax practitioners to protect and assure consumers that tax practitioners meet appropriate standards of professional and ethical conduct.

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).

How to update your client’s details online using the practitioner lodgment service (PLS) or Online services for agents.

Sole traders use their individual TFN. Partnerships, companies, trusts and other organisations need a business TFN.

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.

If you don’t have a member’s TFN, there can be income tax implications.

How to get financial assistance if your litigation is likely to clarify Australia’s tax and super laws.

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.

Explains what trading stock is and that livestock is also trading 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).

Detailed information about closely-held trusts.

Explains what a dividend for income tax purposes under Division 7A is and the effect and tax treatment.

Concessional treatment applies to some transactions where trusts have validly elected to become family trusts.

Find out information for trustees who want to use a tax loss to reduce the net income of their trust.

Detailed information about managed investment trusts.

Find out when section 100A might apply to your circumstances, and where you can get more information.

A checklist for trustees who wish to make beneficiaries presently entitled to trust income by way of making resolutions.

Understand how appointing separate trustees over different trust assets may have tax impacts.

The Tax Avoidance Taskforce – Trusts targets higher risk trust arrangements in privately owned and wealthy groups.

What to withhold from a closely held trust beneficiary’s payments or entitlements when they do not quote their TFN.

You should read this if you are a trustee or beneficiary of a trust.

Check if a closely held trust is required to include a trustee beneficiary statement in their trust tax return.

Certain unit trusts are treated and taxed as corporate tax entities.

What trust vesting means, what happens when it occurs, and whether the vesting rules can be changed.