- ABN Lookup
- Access Manager
- Activity Statements
- Advice and Guidance (ATO)
- Amendments
- APRA-Regulated Superannuation Funds
- Assessable Income
- ATO Held Super
- Auskey
- Australian Business Numbers
- Australian Taxation Office
- Averaging Income
- Bad Debts
- Bitcoin
- Black Economy
- Budget 2019-20Measures summary and progress update
- Businesses
- Benchmarks (ATO) for Small Businesses
- Business Industry Code Tool
- Business or Hobby?
- Business Viability Assessment Tool
- Cash & Hidden Economy
- Change Business Details with ATO
- Changing, Selling or Closing a Business
- Choice of Super Fund
- Contractors Checklist
- Depreciation & Capital Expenses
- Director Penalty Regime
- E-invoicing
- Employee or Contractor
- Employers
- Exporting Goods or Services Overseas
- Franchising
- Grants, Assistance & Other Supportbusiness.gov.au
- Home Based
- Income & Deductions
- Large Business & Multinationals
- Non-Profit Organisations
- Overseas Business Activities
- Record Keeping for Small Businesses
- Restructure Rollover
- Small Businesses
- Starting Your Own BusinessOn ato.gov.au
- Starting Your Own Business GuideOn business.gov.au
- Structures
- SuperStream
- Transactions Through Payment Systems
- Viability Assessment Tool
- Capital Allowances
- Capital Gains Tax
- ATO Menu
- Choices
- Debt forgiveness
- Demergers
- Depreciating assets
- Discount for foreign residents
- Events
- Exemptions
- Home used to produce income
- Identical shares
- Inherited dwellings
- Investments in a company in liquidation or administration
- Investors’ (Personal) Guide
- Involuntary disposals
- Land subdivision & amalgamation
- Life and Remainder Interests
- Main Residence
- Residency change
- Restructure rollover for small business
- Rights and options to acquire shares or units
- Small Business CGT Concessions
- Trusts
- Wash Sales
- Withholding
- Worthless shares in a company in liquidation or administration
- Capital Protected Products
- Car Expenses
- Cash Economy
- Cash Flow Coaching KitThis is a free resource on the ATO website to help tax professionals and business advisers provide a value-add service to their small business clients.
- Centrelink
- CGT Changes for Foreign InvestorsOn 9 May 2017 the Government announced that Australia's foreign resident capital gains tax (CGT) regime will be extended to deny foreign and temporary tax residents access to the CGT main residence exemption. This change applies from the date of announcement. Properties held prior to this date will be grandfathered until 30 June 2019.
- Children
- Commercial debt forgiveness
- Common Reporting Standard
- Compensation Paid from Financial Institutions
- Complex Issue Resolution
- Compliance
- Consolidation
- Consultation HubATO
- Contractors
- Correcting Mistakes
- COVID-19
- Crowdfunding
- Cryptocurrency
- Data Matching
- Debt & Equity Tests
- Deceased Estates
- Deductible Gift Recipients (download & search)
- Deductions
- Default Assessments
- Director Penalty Regime
- Directors of Small Businesses, ASIC Guide
- Disability
- Disasters
- Disputes
- Diverted Profits Tax
- Dividend Stripping &SMSFs
- Dividend Washing
- Division 7A
- Donations
- DownsizingOn 9 May 2017 the Government announced that from 1 July 2018, individuals aged 65 or over will be able to make a non-concessional contribution to super of up to $300,000 from the proceeds of selling their home. These contributions will not count towards the non-concessional contribution cap and the individual making the contribution will not need to meet the existing maximum age, work or $1.6m balance tests for contributing to super. The home sold must have been owned by the individual for the past ten or more years and have been the principal residence of the individual. Both members of a couple can contribute to super under this policy from the proceeds of the sale.
- Fair Work Website
- Family Trust Concessions
- Farm Management Deposits Scheme
- Film Industry Incentives
- Financial Difficulties and Serious Hardship
- First Home Super Saver Scheme
- Flood Levy
- Foreign Exchange Gains & Losses
- Foreign Income
- Foreign Investment in Australia
- Foreign Resident Capital Gains Withholding PaymentsOn 9 May 2017, the Government announced proposed changes to the foreign resident capital gains withholding (FRCGW) rate and threshold. The changes will apply to:
- real property disposals from 1 July 2017 where the contract price is $750,000 and above (currently $2 million)
- all contracts settled from 1 July 2017 that the FRCGW applies to will be subject to a withholding tax rate of 12.5% (currently 10%).
- Franking Account
- Fringe Benefits
- Fuel Schemes
- Fuel Tax Credits
- General Interest Charge
- General Value Shifting
- Goods & Services Tax
- Accounting for GST
- Adjusting for Assets Retained After Cancelling GST Registration
- Adjustment Notes
- Adjustments on activity statements
- Asset Adjustments After Cancelling GST Registration
- ATO Menu
- Backdating Registration
- Bartering
- Branches
- Cancelling Your Registration
- Correcting GST Errors
- Definitions
- Digital Currency
- Disabled Persons – Cars
- Employee reimbursements
- Exporting Goods or Services Overseas
- Financial Supplies
- Food
- Going concern
- Government Agency Payments
- Grants
- Groups
- GSTR 2005/5
- Imports
- Industry Guidelines
- Insurance
- International Freight Transport
- Luxury Car Tax
- Medical Services Supplied to a Health Service Provider
- Motor vehicle expensesGSTB 2006/1
- Motor Vehicles
- Motor vehicles purchased and sold
- National disability insurance scheme
- Non Profit Organisations
- Non-resident businesses
- Property
- Rebates
- Recipient Created Tax Invoices
- Registering for GST
- Reverse Charge in the Valuable Metals Industry
- Ride sourcing services
- Sales
- Second hand goods
- Self Assessment
- SMSFs
- Specific Transactions
- Tax Invoices
- Time limits on refunds
- Tourist refund scheme
- Travel agents & commissions
- Varying instalments
- Vouchers
- Governmentaustralia.gov.au
- Grants, Assistance and Other Supportbusiness.gov.au
- Holiday Homes
- Home Office Expenses (employees)
- Home-based Business
- Housing Affordability IncentivesOn 9 May 2017 the Government announced that from 1 January 2018, it will provide an additional ten percentage point capital gains tax (CGT) discount for resident individuals who invest in qualifying affordable housing. This will increase the CGT discount to 60%.
- Legal Database
- Legal Practitioners
- Living Away from Home Allowances
- Losses
- Luxury Car Tax
- Objections
- Occupation and Specific Industry Guides
- Offsets
- ATO Menu
- Business offsets and rebates
- Foreign Income
- Franking Credit Refunds
- Invalid and Invalid Carer
- Medical Expenses
- Private Health Insurance
- Rental Affordability Scheme
- Research & Development Tax Incentive
- Self-Education Expenses
- Seniors & Pensioners
- Small Business
- Superannuation Income Stream
- Superannuation Spouse Contribution
- Zone & Overseas Forces
- Onboarding a New Employee
- Online Services
- Parental Leave
- Pay Rates & ConditionsFair Work website
- PAYG Instalments
- PAYG Withholding
- Allowances
- Annual PAYG Withholding Reports by Agents for Clients
- Annual Reports
- ATO Menu
- Changing the cycle
- Employees
- Investment Income
- Labour hire
- Leave Payments for Continuing Employment
- Non-Residents
- Performing Artists
- Personal Services Income Guidelines
- Rates
- Special Rules
- Tax File Number Declarations
- Tax Free Threshold
- Termination Payments
- Travel Allowances
- Trusts, TFN Withholding for Closely Held Trusts
- Variations
- Payment of Tax Debts
- Penalties & Interest Charges
- Penalty Relief
- Personal Property Security Register
- Personal Services Income
- Phoenix Activity
- Practical Tips for Tax Professionals
- Primary Producers
- Private Rulings
- Property
- Property (Australian) Ownership by Foreign Residents
- Real Property Transfers Report (RPTR)
- Record Keeping
- Rental Properties
- Reports & Returns
- Research & Development
- ResidencyWork out your residency status for tax purposes
- Returns, Schedules & Forms
- Ride-Sourcing
- Rulings
- Safe Harbour
- Salary Sacrifice Arrangements
- Scam Reports
- Self Assessment
- Self Managed Super Funds
- Advice Request Guidelines
- Annual Returns
- Anti Detriment Calculator
- Apra Funds
- Assets Acquired from a Related Party (SMSFR 2010/1)
- ATO Menu
- Auditors
- Benefits, Paying
- Borrowing, Limited Recourse
- Business Activities
- Calculating Components of a Benefit
- Change of Details
- Collectables & Personal Use Assets
- Contribution Reserve StragegyTD 2013/22
- Contributions
- Contributions Splitting
- Cryptocurrencies
- Deductibility of Expenses
- Electronic Service Address
- Employee Share Schemes
- Event Based Reporting
- GST
- In-house Assets
- Income Streams
- Insurance
- Investment Strategy
- Investments
- Lending
- Member Verification System
- News & Alerts
- Non-Arm’s Length Income
- Ownership of Assets
- Q & A
- Record Keeping Requirements
- Regulation of Self Managed Super Funds
- Residency
- Rollovers
- Setting up a SMSF
- Sole Purpose Test
- SuperStream
- Tax File Numbers & Super Contributions
- Thinking About Self-Managed Super
- Trustees
- Valuation Guidelines
- Videos
- Winding up an SMSF
- Self-Education Expenses
- Seniors & Retirees
- Service Entities
- Shares
- Sharing Economy
- Single Touch Payroll
- Small Business Entities
- Small Business Superannuation Clearing HouseComplies with SuperStream requirements
- Standard Business Reporting
- Statement of Tax Record
- Stock
- Study & Training Support Loans
- Substituted Accounting Periods
- Super Fund Lookup
- Superannuation
- Access Early
- Anti Detriment Calculator
- ATO Held Super
- ATO Menu
- Choice – Employer Obligations
- Clearing House for Small Business
- Co-contributions
- Conditions of release
- Contributions
- Deductions for Personal Contributions
- Departing Australia Superannuation Payment (DASP)
- First Home Super Saver Scheme
- Foreign Benefits Transfer
- Income Streams
- Low Income Super Tax Offset
- Relationship Breakdowns
- Release authorities
- Reportable Contributions
- Schemes for Illegal Access
- Surcharge
- Tax File Numbers
- Terminal Medical Condition
- Transfer balance account
- Unclaimed Super
- Superannuation - Limited Recourse Borrowing ArrangementsOn 9 May 2017 the Government announced that limited recourse borrowing arrangements (LRBAs) entered into after 30 June 2017 will be treated differently to improve the integrity of the superannuation system. The outstanding balance of a relevant LRBA will be included in a member's Total Superannuation Balance (TSB). Repayments of a relevant LRBA from a member's accumulation account that result in an increase in the value of a retirement phase account will become credits for Transfer Balance Account purposes.
- Superannuation Guarantee
- SuperStream
- System Maintenance - ATO
- Tax Agents
- Auskey
- Code of Professional Conduct
- Complaints
- Complex Issue Resolution
- Continuing Professional Education
- Conversations Webcasts
- Digital Services
- Dispute Resolution
- Engagement Letters – TPB Information SheetTPB Information Sheet
- Liens – TPB Information SheetTPB Information Sheet
- Lodgement
- Newsroom
- Online Services for Agents
- Payment of Tax Debts
- Portal
- Practical Tips
- Practice Administration
- Practitioner Lodgement Service
- Pre-Filling Service
- Services & Support
- Tax Agent Services Guide
- Tax Practitioners Board
- Trust Accounts – TPB Information Sheet
- Updating Client’s Details
- Webcasts
- Tax Crime
- Tax File Numbers
- Tax Planning
- Tax Receipt
- Tax Time 2019
- Taxable Payments Annual Report (TPAR)
- Taxation of Financial Arrangements (TOFA)
- Taxpayers Charter
- Termination of Employment
- Test Case Litigation Program
- Thin Capitalisation
- Time Limits on Amendment Requests
- Trading Stock
- Transfer Pricing
- Treasurer (Federal)
- Trusts
- Wine Equalisation Tax
- Work-related Expenses
- Working Holiday Makers
- Workplace Giving Programs
- Workplace Rights & Obligations for Small BusinessThe Fair Work Ombudsman's (FWO) new Small Business Showcase is a virtual hub containing a wealth of tools and resources to help you meet your workplace responsibilities. The Showcase helps you understand and deal with key workplace issues like hiring, minimum wages and keeping accurate records. It also includes:
- short instructional videos on how to use their tools and resources
- an interactive checklist to check your knowledge of key workplace concepts
- online polls so you can share your insights and opinions on key workplace issues.