Information Required

Information Provided

Not Applicable

Income

PAYG summaries from employers, Centrelink and/or superannuation funds

Lump sum payments (for example, Employment Termination Payment)

Trust distribution statement, including copy of the trust’s tax return

Managed fund annual tax statement and capital gains tax statement

Partnership distribution statement, including a copy of the partnership’s tax return

Dividend statements

Bank statements detailing interest earned

Term deposit statements detailing interest earned

Buy/sell contract notes for shares (if any shares were sold)

Work-related Deductions

Details of depreciable assets bought during the year (for example, laptops)

Professional journals / magazines

Professional memberships / subscriptions

Receipts for continuing professional development courses and seminars

Receipts for self-education expenses if related to employment

Receipts or evidence of work-related deductions, such as  protective clothing, uniform expenses and travel expenses

Vehicle log book for motor vehicle expenses

Information Required

Information Provided

Not Applicable

Other Deductions

Receipts for donations of $2 and over to registered charities

Expenditure incurred in managing tax affairs (for example, tax agent’s fees)

Expenditure incurred in earning investment income (for example, brokerage fees)

Income protection insurance premiums

Rental Property

Annual statement from property agent (if engaging the services of an agent)

Date when property was purchased

Details of depreciable assets bought or scrapped during the year

Expenses incurred which are not detailed on the property agent annual statement, such as water charges, land taxes and insurance premiums

If property is held by more than one individual, please provide details of owners and their legal ownership percentage

If property was disposed off during the income year, information relating to dates and costs associated with the acquisition and disposal of the property

Loan statements for property, showing interest paid for the income year

Period property was rented out during the income year

Records detailing rental income (if not engaging the services of an agent)

Records of expenses relating to the property (if not engaging the services of an agent)

Offsets / Rebates

Details of any superannuation contributions for spouse

Details of dependants, including their age, occupation and income

Details of medical expenses where the total exceeds $1,500 (after Medicare and private health fund rebates)

Private health insurance statement (if insurance is held with your partner, please state who is the primary holder and provide the age of your partner)

If Operating as a Sole Trader

Cashbook, which includes records of drawings taken before the business takings are banked

Copies of BASs lodged

Copies of PAYG summaries for employees

Details of any Government grants, rebates or payments received

Details of superannuation contributions for employees

Payments of salaries and superannuation to associates

Records from accounting software (for examples, trial balance, P&L and balance sheet)

Statements of all liabilities of the business

Superannuation contributions for self-employed persons

Information Required

Information Provided

Not Applicable

Other Information

Copies of IASs lodged

If you have any doubt about any income or expenses you've received or incurred, bring the documents with you

Any other information that you think is relevant

Information Required

Information Provided

Not Applicable

Bank Statements

Bank statements for the period 1 July 2007 to 30 June 2008

Details of all deposits and withdrawals

Cheque book butts and deposit books

Investments

Copies of annual tax statements for investments in forestry managed investment schemes

Copies of any off-market transfer forms for any in-specie contributions

Copies of confirmations for purchases in forestry managed investment schemes

Copies of confirmations for units purchased in managed funds

Copies of contract notes and settlement statements for any shares purchased

Copies of distribution statements from trusts

Copies of maturity notices for term deposits

Copies of sell notes and settlement statements for shares sold (include original contract notes if possible)

Copies of sell notes for units in managed funds sold (include original purchase notes if possible)

Details of any investments acquired from members or their associates during the income year

Details of any other income, such as rental income

Details of any other investment assets purchased and sold

Details of investment in related parties, including any outstanding distributions to be received

Managed funds distribution statements, annual tax statements and capital gains statements

Dividend statements

Statements of returns of capital (from shares)

Information Required

Information Provided

Not Applicable

Contributions Received

Records of all employer contributions (including salary sacrifice contributions)

Records of any undeducted personal contributions

Records of any contributions where no TFN was quoted

Written notices from members stating intention to claim deductions for their personal contributions

Acknowledgement notices by trustee to members, confirming receipt of notices for personal contributions

Rollovers

Details of rollovers into the fund

Insurance Policies

Copies of annual life insurance statements provided for members

Benefits Paid

Copies of any lump sum benefits paid to members

Details of pensions paid to members, including copies of PAYG summaries if applicable

Other Information

Auditor’s report for the previous financial year and record of audit fees

Copies of IASs and/or BASs lodged

Copies of minutes of meetings

Copies of trustee declarations for any new trustees, or directors of corporate trustees

Copy of investment strategy

Record of all members as at 30 June 2008

If you have any doubt about any income or expenses you've received or incurred, bring the documents with you

Any other information that you think is relevant

Information Required

Information Provided

Not Applicable

Income

Accounting information, including trial balance, P&L and balance sheet

Asset register detailing depreciable assets bought, sold or scrapped during the year

Cashbook (if maintained)

Copies of sell notes and settlement statements for shares sold (include original contract notes and settlement statements if possible)

Copies of sell notes for units in managed funds sold (include original purchase notes if possible)

Details of any other income, such as rental income

Details of any other investments sold

Details of any subsidies, grants and payments received

Details of interest and repayments received from shareholders

Details of proceeds from disposal of capital assets

Managed funds distribution statements, annual tax statements and capital gains statements

Dividend statements

Deductions

Details of advertising and marketing expenses

Details of bad debts actually written off during the year (please provide documentary evidence)

Details of bonuses and commissions paid to employees

Details of bonuses and commissions paid to external parties

Details of bonuses paid to directors

Details of borrowing costs for new loans entered into during the year

Details of directors’ fees

Details of donations of $2 and over to registered charities

Details of entertainment expenses

Details of expenses associated with establishing, expanding, merging or liquidating the entity, which were incurred during the year

Details of fringe benefits tax paid (please provide FBT return lodged)

Details of interest on loans

Details of lease expenses for motor vehicles, premises and equipment

Details of legal expenses

Deductions – continued

Details of lump sum payments (including retirement and redundancy)

Details of motor vehicle expenses

Details of prepayments

Details of professional subscriptions and journals

Details of rates, land taxes and insurance premiums

Details of repairs and maintenance

Details of research and development activities and expenses

Details of royalties paid

Details of salaries paid, including fringe benefits (please provide PAYG summaries)

Details of superannuation contributions for directors

Details of superannuation contributions for employees

Details of tax, accounting and audit fees paid

Details of travel expenses (include travel diaries)

Balance Sheet – Assets

Asset register detailing depreciable assets bought, sold or scrapped during the year

Bank statements

Cheque book butts and deposit books

Copies of confirmations for any units in managed funds purchased

Copies of contract notes and settlement statements for any shares purchased

Details of any other investments purchased

Details of CGT assets purchased during the year

Details of leases entered into and terminated during the year

Details of loans, payments or forgiveness of debts to shareholders or their associates

Details of work-in-progress

Listing of trade debtors with amounts outstanding

Value of stock as at 30 June 2008 (and basis of valuation)

Balance Sheet – Liabilities

Accrued expenses (e.g. audit fees and bonuses) and unearned revenue

Details of all loans

Listing of trade creditors with amounts owing

Provisions for long service leave and annual leave

Statements from the lending authorities detailing the opening and closing balances of existing loans during the financial year

Balance Sheet – Equity

Details of any changes to shareholdings

Details of loans from shareholders or partners

Details of any increases or decreases in reserves

Information Required

Information Provided

Not Applicable

Additional Information – Company

Auditor’s report (if applicable)

Copies of all BASs or IASs lodged for the year

Copies of minutes of company meetings

If you have any doubt about any income or expenses the company has received or incurred, bring the documents with you

Any other information that you think is relevant

Additional Information – Trust

Copies of all BASs or IASs lodged for the year

Copies of minutes of trust meetings, in particular distribution resolutions

Copy of trust deed, if not already supplied

Details of any units redeemed or issued during the year

Details of any unpaid present entitlements to beneficiaries

If trust was resettled during the year, please provide details

If you have any doubt about any income or expenses the trust has received or incurred, bring the documents with you

Additional Information – Partnership

Copies of all BASs or IASs lodged for the year

Copies of minutes of partnership meetings

Copy of partnership agreement

If the partnership was (re)structured during the year, please provide details

If you have any doubt about any income or expenses the partnership has received or incurred, bring the documents with you