ATO Notices

Capital gains tax checklist

Questions to ask your clients to assist in identifying possible capital gains tax implications.

http://ato.gov.au/distributor.asp?doc=/content/47389.htm

Published: July 29 2004

Age-based contribution limits

Limits applicable to employers claiming income tax deductions for superannuation contributions made for their employees and for individuals claiming a deduction for personal superannuation contributions.

http://ato.gov.au/distributor.asp?doc=/content/itl01.htm

Published: July 28 2004

Self-employed contribution required to gain age-based contribution limits

Used to determine the amount of superannuation contributions that are required in order to obtain the maximum aged based contribution limit.

http://ato.gov.au/distributor.asp?doc=/content/itl02.htm

Published: July 28 2004

Consolidation-related Integrity Measures

The purpose of this topic is to highlight other measures which interact with the consolidation provisions.

http://ato.gov.au/distributor.asp?doc=/content/43283.htm

Published: July 28 2004

Life insurance companies taxation schedule 2004 – consolidated groups

If you are responsible for preparing the tax return for a life company, these instructions will help you to prepare the attached schedule.

http://ato.gov.au/distributor.asp?doc=/content/47296.htm

Published: July 26 2004

Administrative treatment of retrospective legislation

Policy Implementation Forum's decisions regarding the administrative treatment of announced but unenacted legislation with a retrospective application date.

http://ato.gov.au/distributor.asp?doc=/content/45130.htm

Published: July 26 2004

Errors in the Partnership and trust tax returns 2004 instructions

There are errors in appendixes 11 and 12 of the 2004 P&T instructions in relation to the low income tax offset and the effective income threshold for minor beneficiaries. The 2004 low income tax offset of $235 effectively increases the threshold to $772.

http://ato.gov.au/distributor.asp?doc=/content/47285.htm

Published: July 26 2004

Deduction for transport between workplaces

If you travel between two places of work or business, you may be able to claim a deduction for the cost.

http://ato.gov.au/distributor.asp?doc=/content/46856.htm

Published: July 26 2004

Rewards received under consumer loyalty programs

In most circumstances, rewards received under a consumer loyalty program are not taxable.  A recent practice statement outlines the circumstances in which they may be subject to income tax of fringe benefits tax.

http://ato.gov.au/distributor.asp?doc=/content/46921.htm

Published: July 26 2004

Research and Development 2004 Schedule (Excel-based version)

The R&D schedule is a required form. This Excel based automated version will help you comply with the legislative and administrative requirements for claiming R&D deductions in your tax return.

http://ato.gov.au/content/downloads/2004ScheduleV20040707.xls

Published: July 23 2004

Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Act that received Royal Assent on 25 June 2004.

http://ato.gov.au/distributor.asp?doc=/content/47159.htm

Published: July 23 2004

Life insurance companies taxation schedule and explanatory notes 2004

If you are responsible for preparing the tax return for a life company, these instructions will help you to prepare the attached schedule.

http://ato.gov.au/distributor.asp?doc=/content/42601.htm

Published: July 23 2004

Your deductions at work – an A-Z guide for journalists

Tax Time Media Kit 2004

http://ato.gov.au/content/downloads/Report.pdf

Published: July 23 2004