ATO

Answers to frequently asked questions about the refund of franking credits for eligible non-profit organisations.

Outlines the ATO's response to related cases concerning recovery restrictions where a ruling was issued and whether the issues went to substantive liability, which entity carried on the enterprise, and whether premises were commercial residential premises.

Media release discussing the ATO's tax time reminder for employers.

The Rollover transition-in timetable has now been updated to version 2.0 and contains information current as at 14 June 2013.

The rollover transition-in induction guide sets out the arrangements for APRA-regulated superannuation funds to complete the induction process in the rollover transition-in period.

In the 2013-14 Budget the Government announced that payments to individuals under the Defence Abuse Reparation Scheme will be exempt from income tax.

Information about changes to fuel tax credit rates that apply from 1 July 2013.

Information about letters we will be sending in late June asking your clients to review if they have made a capital gain or loss and to include this when lodging their 2012-13 tax return.

Outlines the ATO's response to this case which concerns whether a taxpayer is entitled to claim a deduction for general interest charge (GIC) in each year in which GIC becomes due and payable.

To help you claim a research and development (R&D) tax offset in the Company tax return 2013.

Find out when to advise us that your clients don't need to lodge an income tax return and how to do this.

Fringe benefits tax (FBT) information for non-profit organisations including concessions and endorsement, excluded benefits and calculating FBT.

Information about a letter your clients may receive from us in June 2013, reminding them of their luxury car tax obligations.

Outlines the progress of the public rulings program to 6 June 2013.

Information about the gateway governance framework for SuperStream.

Instructions for completing your application for refund of franking credits - Endorsed income tax exempt entities and deductible gift recipients 2013.

Information on refunds of franking credits for endorsed income tax exempt charities, income tax exempt funds and deductible gift recipients.

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

The Superannuation Data and Payment Standards 2012 Legislative Instrument was registered on 11 January 2013.

Information about the low income super contribution including eligibility, rates and thresholds and payment.