Links and Technical Updates
May 1, 2007
Fuel tax credit - How to complete your business activity statement
This guide will help you complete the fuel tax credit labels on your business activity statement. It also provides information about making mistakes or adjustments, lodging and paying, and a checklist. NAT 15531
Published: 02 Oct 2008
Non-Profit News Service No. 0216 - GST tips for non-profit organisations
Sep 2008. The Tax Office has released a new guide to provide non-profit organisations, charities and gift-deductible entities with information to help them meet their GST obligations.
Published: 09 Sep 2008
Employment termination payments - when an employee leaves guide
This guide (PDF, 364KB) explains what you need to do when an employee leaves and you are making an employment termination payment (ETP). It will help you make and report the ETP, and calculate the tax amount to be withheld from the payment.
Published: 19 Jun 2008
Superannuation guarantee charge statement and calculator tool
Use this tool if you are late in paying your employees' superannuation contributions to a superannuation fund. It will enable you to calculate your SGC liability and prepare the SGC statement to be lodged with the Tax Office.
Published: 10 Jul 2008
Income tax and deductions for small business
How to calculate assessable income and allowable deductions, and lodge an annual income tax return. (NAT 10710)
Published: 10 Jul 2008
Key lodgment dates for businesses
Important dates for self preparing businesses, including dates for income tax returns, activity statements and other statements and returns.
Published: 08 Jul 2008
Reportable fringe benefits - facts for employees
This publication provides information to employees about reportable fringe benefits amounts included on their payment summary and the consequences of having this amount shown (NAT 2836)
Published: 04 Jul 2008
Guide to capital gains tax 2007-08
This guide explains capital gains tax for individuals who have sold their main residence, for individuals with complex capital gains tax obligations and for companies, trusts and funds. NAT 4151-6.2008.
Published: 01 Jul 2008
Personal investors guide to capital gains tax 2007-08
If you sold shares or units in a unit trust, or received a distribution of a capital gain from a managed fund, this guide explains your tax obligations. NAT 4152-6.2008.
Published: 01 Jul 2008
Key events for Australian shareholders 2008
A summary of the capital gains tax implications of certain actions by Australian companies in 2007-08.
Published: 03 Jul 2008
Deductions for employer super contributions
Information about the super contributions you can claim as a tax deduction.
Published: 03 Jul 2008
Fuel tax credit calculation worksheet
If you are registered for GST this printable worksheet can help calculate your fuel tax credit for your business activity statement or early payment claim form. It also provides information about calculation methods, eligible fuels and fuel tax credit rates. NAT 15634
Published: 03 Jul 2008
Free electronic calendar for small businesses
A new electronic calendar from the Tax Office is now available to help small businesses better manage their tax lodgment and payment deadlines throughout the year.
Published: 02 Jul 2008
TaxPack 2008
TaxPack 2008 is designed to help you complete your 2008 tax return for individuals. This guide includes information about the TaxPack, TaxPack supplement and TaxPack for retirees. NAT 0976-06.2008.
Published: 02 Jul 2008
Entrepreneurs' tax offset
You may be eligible for a tax offset up to 25% on your business income if you meet the conditions for the entrepreneurs' tax offset (ETO). This information applies from 1 July 2007.
Published: 26 Jun 2008
Tax-free and employment termination payment amount for genuine redundancy or early retirement scheme payments
Use this worksheet (PDF, 84KB) to help you calculate the tax-free and employment termination payment amount for genuine redundancy or early retirement scheme payments. Do not use this worksheet for invalidity or death benefit payments.
Published: 24 Jun 2008
Employment termination payment on the death of an employee
Use this worksheet (PDF, 92KB) if you are making an eligible termination payment on the death of an employee. Do not include payments made to a trustee of a deceased estate. No amount is required to be withheld from a death benefit ETP paid to a trustee of a deceased estate.
Published: 24 Jun 2008
Employment termination payments worksheet
Use this worksheet (PDF, 96 KB) if you are making an employment termination payments. Do not use this worksheet for payments relating to invalidity, a death benefit, a genuine redundancy or early retirement.
Published: 24 Jun 2008
Guide to technical assistance
The guide to technical assistance is designed to assist tax practitioners to research technical issues using Tax Office advice and guidance products and outlines the levels of protection with each of our products.
Published: 23 Jun 2008
Your small business tax calendar
An easy-to-use computer tool that will help you plan and manage your tax obligations by automatically building a 12-month schedule of what and when your business needs to lodge and pay using Outlook.
Published: 23 Jun 2008
Activity statement update - Quarter 4 2007-08
The Activity statement update provides essential tax information to help small businesses prepare and lodge activity statements.
Published: 02 Jun 2008
Fringe benefits tax (FBT) rates and thresholds
Fringe benefits tax rates and thresholds for the 2007-08 and 2008-09 FBT years.
Published: 28 May 2008
Business industry codes booklet 2008
For use by individuals, partnerships, trusts and companies to assist with the completion of 2008 tax returns. NAT 1827-6.2008
Published: 26 May 2008
Essential references for bookkeepers
This document contains links and instructions to help you find information on topics you may need to know about as a bookkeeper.
Published: 23 May 2008
Statement of account for FBT
Images and explanations of the Tax Office's statement of account format for fringe benefits tax (FBT), which applies from May 2008.
Published: 19 May 2008
ATO Changes to Superannuations - Using ordinary time earnings to calculate the super guarantee
ATO products and services for bookkeepers providing BAS services for a fee
This brochure introduces the ATO products and services for BAS service providers and describes how to access them.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00131832.htm
Published: 09 Apr 2008
Completing your 2008 fringe benefit tax return
Instructions for completing the 2008 fringe benefits tax (FBT) return form.
http://www.ato.gov.au/distributor.asp?doc=/content/content/2935.htm
Published: 02 Apr 2008
Notice of non-lodgment of fringe benefits tax (FBT) return
Use this form to notify the Tax Office if lodgment of FBT return for relevant year is not required (NAT 3094)
http://www.ato.gov.au/distributor.asp?doc=/content/content/21064.htm
Published: 02 Apr 2008
Fringe benefits tax (FBT) return
2008 Fringe benefits tax (FBT) return.
http://www.ato.gov.au/distributor.asp?doc=/content/content/4711.htm
Published: 01 Apr 2008
Make the most of your super
Taking advantage of a few superannuation concessions and resources now could mean the difference between a modest retirement saving, and a generous one.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00130624.htm
Published: 28 Mar 2008
State of the industry research 2007 - bookkeepers employed in general business
This is a summary of research undertaken by the Tax Office to provide an understanding of the accounting industry, in particular, bookkeepers employed in general business.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00126348.htm
Published: 26 Mar 2008
Closing/Selling your business - Checklist for when you close/sell your business
Checklist of administrative requirements for when taxpayers close/sell their business.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00125583.htm
Published: 04 Mar 2008
Activity statement update - Quarter 3 2007-08
The Activity statement update provides essential tax information to help small businesses prepare and lodge activity statements.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00125165.htm
Published: 04 Mar 2008
The BAS service provider 2007/11
The BAS service provider 2007/11 Issued - 5 February 2008. This newsletter gives BAS service providers relevant website updates, news and direct links. This edition includes information about assistance visits for clients, tax assistance for clients affected by floods and key dates for BSPs and their clients.
Published: 18 Feb 2008
Replacing the simplified tax system
For the 2007-08 and later income years the simplified tax system (STS) no longer operates and has been
replaced by the small business entity provisions.
Published: 14 Feb 2008
Superannuation seminars March 2008
Provides details on the March superannuation seminar program. This program includes new topics.
Published: 13 Feb 2008
Tax tips for students
The Tax Office has some useful tips to help university students understand their tax obligations.
Published: 11 Feb 2008
Fringe benefits tax (FBT) rates and thresholds
This fact sheet contains the FBT rates and thresholds for the 2007 FBT year.
Published: 07 Feb 2008
Delivering for the community: making tax and superannuation easier, cheaper and more personalised
Speech by Michael D Ascenzo, Commissioner of Taxation, to the Australian Tax Teachers Association Conference
2008, 24 January 2008.
Published: 24 Jan 2008
The following item has been released by The Hon Wayne Swan MP, Treasurer:
Press Release:
First Steps Taken To Deliver Standard Business Reporting Programme
January 25, 2008
Making it easier to comply 2007-08
This publication outlines how we are making it easier for people to comply.
Published: 24 Jan 2008
Tax tips for small business
The Tax Office has some useful tips and information to help businesses start the new year on the right foot.
Published: 22 Jan 2008
Super and your retirement
An introduction for retirees that provides information about accessing and managing your super benefits if you
are planning to retire, or have retired or semi-retired.
Published: 15 Jan 2008
Australian Taxation Offices Free Help for Small Businesses
Small business owners can now get all the help they need with tax and superannuation matters without leaving their workplace.
Published: 14 Jan 2008
Self paced learning guides for super professionals
This guide explains new arrangements for paying a super benefit from 1 July 2007.
Published: 14 Jan 2008
Super - what you need to know
Commissioner of Taxation Annual Report 2006-07
This annual report details the performance of the Australian Taxation Office (ATO) over the 2006-07 period (NAT 0995-10.2007).
Published: 20 Dec 2007
Annual Report Quicklinks
This document lists references used in the Taxation Annual Report 2006-07.
Published: 20 Dec 2007
Portal downtime January 2008
The Tax Office will need to take the tax agent and business portals offline during the Australia Day long weekend to upgrade some systems as part of its change program.
Published: 18 Dec 2007
BAS Service Provider ATO portal
When registering for the BSP portal for bookkeepers, you will require a letter from an accountant/Tax Agent confirming the existence of a quality assurance process, we are providing you with a word document template to download, which addresses this requirement, click here to download a copy. (You will need one for each client)
ATO online services
To download an application form, click on the link below
New form to transfer super between funds
New web only products on fringe benefits tax and entertainment
Three new web only products have been released to help small business, government and non-profit organisations understand fringe benefits tax (FBT) and entertainment.
Published: 27 Nov 2007
Activity statement update - Quarter 2 2007-08
This update brings you activity statement news and tips.
http://www.ato.gov.au/distributor.asp?doc=/content/content/00109127.htm
Published: 26 Nov 2007
Temporary resident employees
If you employ staff who are visiting Australia on a temporary resident visa, you may have an obligation to pay super for them. Check this information to find out more about paying super for your temporary resident employees.
Published: 22 Nov 2007
When an employee stops working for you
When an employee leaves your employment and you make some sort of final payment to them, the payment may qualify as an employment termination payment (ETP). This information provides detail about ETPs.
Published: 22 Nov 2007
Super for your new employees
This information helps employers check their super obligations
Published: 22 Nov 2007
Super for your current employees
As an employer, you will have super obligations for your current eligible employees. This information will help you understand what these obligations are.
Published: 22 Nov 2007
New PAYG payment summaries for employers
Outlines what to report in the new PAYG payment summaries for employment termination payments and superannuation benefits
Published: 20 Nov 2007
Employers can use this calculator to determine the tax free and taxable components of an employment termination payment made on or after 1 July 2007.
Published: 02 Nov 2007
An updated guide on FBT (fringe benefits tax) and entertainment for small business is now available on the Tax Office website through this link:
This guide helps small business employers to understand how FBT and entertainment works and to decide whether or not they may have to pay FBT. You should use this guide if you are a small business employer and you sometimes provide your employees and/or their associates with food and drink, gifts or leisure activities.
Choice of super fund - meeting your obligations
This document explains what employers need to do to meet their choice of super fund obligations.
Published: 10 Oct 2007
Choosing a super fund
Since 1 July 2005, many employees have been able to choose the super fund or retirement savings account (RSA) that will receive their super contributions.
Published: 10 Oct 2007
New portal access for BAS service providers
BACK |
 |
 |
