https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/research-and-development-tax-incentive-and-concessions/research-and-development-tax-incentive
Apply for the research and development (R&D) tax offset for income years commencing on or after 1 July 2021.
australian taxation officeresearchdevelopmentincentive
https://thenightly.com.au/business/ikea-vows-to-fight-australian-taxation-office-probe-over-claims-it-owes-171m-c-21214172
Jan 5, 2026 - Ikea has vowed to fight a probe by the Australian Taxation Office over claims the Swedish home furnishings giant owes $171 million in alleged unpaid taxes.
australian taxation officeikeavowsfightprobe
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/your-organisation/changes-to-your-organisation/notifying-us-of-changes-to-your-not-for-profit
How to contact us if you have changes in circumstances, such as personnel, structure or activities.
notifying uschangesprofitaustralian
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/statements-and-returns/nfp-self-review-return-reporting-requirement/nfp-self-review-return-question-guide
Review these questions with your NFP committee or board to support your annual self-assessment for income tax exemption.
australian taxation officenfpselfreviewreturn
https://www.ato.gov.au/forms-and-instructions/attribution-managed-investment-trust-tax-return-instructions-2024/instruction-to-complete-the-amit-tax-return-2024/trustee-liabilities
Instructions to complete the trustee liabilities information in the attribution managed investment trust tax return.
australian taxation officetrusteeliabilities
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/statements-and-returns/nfp-self-review-return-reporting-requirement
Find out who needs to lodge the annual NFP self-review return, how to lodge, and what happens next.
australian taxation officenfpselfreviewreturn
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/thin-capitalisation/understanding-thin-capitalisation/how-the-rules-work/how-the-rules-apply
The thin capitalisation rules apply differently depending on the type of entity.
australian taxation officerulesapply
https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2005/chapter-1-attribution-of-the-current-year-profit-of-a-controlled-foreign-company/part-3-working-out-attributable-income-and-the-amount-to-include-in-your-assessable-income/section-4-quarantining-of-losses/ordering
australian taxation officeordering
https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/changing-selling-or-closing-your-business/changing-pausing-closing-selling-or-winding-up-a-business
Find out what you need to do when you plan to change, pause, sell or close your business.
changingpausingclosingsellingwinding
https://www.ato.gov.au/individuals-and-families/paying-the-ato/if-you-don-t-pay/firmer-action-we-may-take/disclosure-of-business-tax-debts
When we may report your business debt information to a credit reporting bureau (CRB) and how to register as a CRB.
australian taxation officedisclosurebusinessdebts
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2021/tax-return
Instruction on how to complete each question in your paper tax return.
australian taxation officereturn
https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax
How to calculate capital gains tax (CGT) on your assets, assets that are affected, and the CGT discount.
capital gains taxaustralian taxation office
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2008/applying-the-cgt-concessions-to-a-capital-gain-from-a-small-business-asset/step-7-determine-whether-you-qualify-for-the-small-business-retirement-exemption-or-rollover/roll-over-conditions
australian taxation officerollconditions
https://www.ato.gov.au/forms-and-instructions/foreign-income-return-form-guide-2019/chapter-3-taxation-of-foreign-dividends-and-branch-profits/part-2-taxation-of-branch-profits?anchor=Part_2_Taxation_of_branch_profits
parttaxationbranchprofitsaustralian
https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/gst-stewardship-group/gst-stewardship-group-key-messages-30-july-2024
Key topics discussed at the GST Stewardship Group meeting 30 July 2024.
group keyaustralian taxationgststewardshipmessages
https://www.cbo.gov/publication/43644
CBO analyzed three options that would modify the way that income for the self-employed would be taxed.
self employmenttaxationcapitallabor
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2019/tax-return/income-test-questions-it1-it8/it2-reportable-employer-superannuation-contributions-2019
Complete IT2 to include any reportable employer superannuation contributions you received.
australian taxation officeemployersuperannuationcontributions
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2016/supplementary-tax-return/tax-offset-questions-t3-t9
How to complete the tax offset questions T3 to T9 in your paper supplementary tax return.
australian taxation officeoffsetquestions
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/managing-gst-in-your-business/reporting-paying-and-activity-statements/completing-your-bas-for-gst/additional-instructions
More information about completing your BAS for GST.
australian taxation officeadditionalinstructions
https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/cgt-discount
Find out if your asset is eligible for the 50% CGT discount.
australian taxation officecgtdiscount
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/property-fringe-benefits
What to do if you give your employees property fringe benefits, such as physical goods, real estate or shares.
australian taxation officefringe benefitsproperty
https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/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.
high income earnersdivisiontaxcontributions
https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2013-form-and-instructions/section-f-other-information/16-taxation-of-financial-arrangements-tofa/i-total-tofa-losses
australian taxation officetotaltofalosses
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/l-q/lawyers-income-and-work-related-deductions/record-keeping-for-work-expenses
Records you need to keep as evidence of your expenses and exceptions to keeping some records.
australian taxation officerecord keepingworkexpenses
https://www.cbo.gov/budget-options/2016/52280
Businesses that are incorporated in the United States are subject to U.S. taxes on both their domestic income and their foreign income. To offset potential...
minimum levelforeign incomerequiretaxation
https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/withdrawing-and-using-your-super/early-access-to-super/tax-on-super-benefits
Work out the tax that applies to withdrawals or payments from super.
australian taxation officesuperbenefits
https://www.ato.gov.au/forms-and-instructions/trust-tax-return-2012-instructions/completing-the-tax-return-page-1-trust-tax-return/name-of-trust
australian taxation officenametrust
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2010/part-a-about-capital-gains-tax/investments-in-shares-and-units/using-the-capital-gain-or-capital-loss-worksheet-for-shares
capital gainusinglossworksheetshares
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/thin-capitalisation/inward-investor-financial/step-4-calculate-the-worldwide-gearing-debt-amount
How to calculate worldwide gearing debt amount if you're an inward investor (financial).
australian taxationstepcalculateworldwidegearing
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2014/supplementary-tax-return/deduction-questions-d11-d15/d14-forestry-managed-investment-scheme-deduction-2014
Complete question D14 to claim a deduction for payments made to a forestry managed investment scheme.
managed investment schemeaustralian taxation officeforestrydeduction
https://www.ato.gov.au/about-ato/research-and-statistics/in-detail/tax-gap
Access detailed information about tax gaps.
australian taxation officegap
https://www.ato.gov.au/forms-and-instructions/capital-gains-tax-guide-2021/whats-new/how-to-work-out-your-capital-gain-or-capital-loss/the-discount-method?anchor=Example_12
australian taxation officediscountmethod
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2021/tax-return/adjustment-questions-a1-a4/a4-working-holiday-maker-net-income-2021
Complete question A4 if you were in Australia on a 417 or 462 visa and earned income.
australian taxation officeworking holidaynet incomemaker
https://www.ato.gov.au/forms-and-instructions/company-tax-return-2024-instructions/instructions-to-complete-the-company-tax-return-2024/information-statement-items-15-to-25/16-life-insurance-companies-and-friendly-societies-only
Instructions to complete life insurance companies and friendly societies amounts.
life insurance companiesfriendly societiesaustralian taxation
https://www.ato.gov.au/about-ato/consultation/in-detail/special-purpose-working-groups-key-messages/communication-content-working-group/2024/communication-content-working-group-key-messages-20-may-2024
Key topics discussed at the Communication Content Working Group meeting 20 May 2024.
working groupkey messagescommunicationcontentmay
https://www.ato.gov.au/forms-and-instructions/attribution-corporate-collective-investment-vehicle-sub-fund-tax-return-instructions-2024/instructions-to-complete-the-attribution-cciv-sub-fund-tax-return-2024/assessable-income
Instructions to complete the assessable income of the CCIV sub-fund trust.
australian taxation officeincome
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2014/tax-return
Instruction on how to complete each question in your paper tax return.
australian taxation officereturn
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2016/tax-return/income-test-questions-it1-it8/it5-net-financial-investment-loss-2016
Complete question IT5 to include a net loss from any financial investments you owned.
australian taxation officefinancial investmentnetloss
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/when-a-worker-leaves-your-business/taxation-of-termination-payments
How to calculate and report the tax on payments an employee may receive when their employment is terminated.
termination paymentstaxationaustralianoffice
https://www.ato.gov.au/forms-and-instructions/depreciating-assets-guide-2021/definitions
Definitions for the most commonly used uniform capital allowances terms.
australian taxation officedefinitions
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/statements-and-returns/nfp-self-review-return-reporting-requirement/do-you-need-to-lodge?anchor=SelfAssessYourTaxStatus
Check if your NFP needs to lodge a yearly NFP self-review return.
needlodgenfpselfreview
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payroll/need-more-time/deferrals?anchor=Unreliableornointernetservice
If you need more time to start STP reporting or to lodge particular STP reports, find out how to apply for a deferral.
australian taxation officedeferrals
https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/setting-up-an-smsf/check-your-smsf-is-an-australian-super-fund
The residency requirements your SMSF must meet to qualify for tax concessions and what to do if a member goes overseas
super fundchecksmsfaustraliantaxation
https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/paper-tax-return-instructions/2021/tax-return/income-questions-1-12/5-australian-government-allowances-and-payments-2021
Complete question 5 to declare allowances and payments received from the Australian Government.
australian governmenttaxation officeallowancespayments