Tax Collection 3 This element has been retired and should no longer be used. A question to determine if the company or trust was an acquiring entity Capital Gains Tax Acquiring Entity Indicator This element has been retired and should no longer be used. The amount of capital gains on assets for the current year after losses have been applied. Capital Gains Tax Capital Gains Less Capital Losses Total Amount The amount of net capital losses carried forward for capital gains tax. Capital Gains Tax Capital Losses Carried Forward Net Amount This element has been retired and should no longer be used. The amount received by way of cash or other considerations as exchange for the original shares Capital Gains Tax Cash And Considerations Other Amount This element has been retired and should no longer be used. The total amount of the cost base of the significant common stakeholder interests acquired. The first element of the cost base of a Capital Gains Tax (CGT) asset is generally the acquisition cost of the asset. Capital Gains Tax Common Stakeholder Interest Acquired Cost Base Amount This element has been retired and should no longer be used. The amount of other considerations (including cash) given to acquire the shares, units or other interests, options, rights or similar interests in the original entity. Capital Gains Tax Considerations Other Amount This element has been retired and should no longer be used. The amount of discount on capital gains assets. Capital Gains Tax Discount Amount This element has been retired and should no longer be used. Total of small business concession amounts Capital Gains Tax Discount And Small Business Concession Total Amount This element has been retired and should no longer be used. Code to indicate the type of Capital Gains Tax (CGT) asset or CGT event from which the entity made the capital gain. S = shares, U = units in unit trusts, R = real estate, G = goodwill, O = other CGT assets or CGT events not listed above Capital Gains Tax Event Or Assets Code This element has been retired and should no longer be used. The total amount of the first element of the cost base of the interests acquired. Capital Gains Tax First Element Interest Acquired Cost Base Amount This element has been retired and should no longer be used. The question requires a response to Capital Gains Tax events that specifically occur in relation to a forestry managed investment scheme interest held other than as an initial participant. Capital Gains Tax Forestry Managed Investment Scheme Event Indicator This element has been retired and should no longer be used. Indicates if there was any change in the majority ownership of any assets the entity acquired before 20 September 1985 Capital Gains Tax Majority Ownership And Assets Indicator This element has been retired and should no longer be used. The number of options, rights or similar interests issued in exchange for the options, rights or similar interests acquired in the other entity. Capital Gains Tax Options Or Rights Issued Count This element has been retired and should no longer be used. The number of original entities which were acquired. Capital Gains Tax Original Entities Count This element has been retired and should no longer be used. The amount of the original costs base of the original interests exchanged. Original interests are shares or units or other interests (or an option, right or similar interest in a company or trust), while replacement interests are similar interests in another company or trust. The cost base of a Capital Gains Tax (CGT) asset is generally the cost of the asset when bought; however, it also includes certain other costs associated with acquiring, holding and disposing of the asset. Capital Gains Tax Original Interests Cost Base Amount This element has been retired and should no longer be used. This is the market value of the replacement scrip. Capital Gains Tax Replacement Interests Market Value Amount This element has been retired and should no longer be used. A scrip-for-scrip rollover is an arrangement made to exchange original interests for replacement interests. Capital Gains Tax Scrip For Scrip Rollover Indicator This element has been retired and should no longer be used. Question to determine if the company or trust jointly with a significant or common stakeholder, chose to receive a rollover. Capital Gains Tax Scrip For Scrip Rollover Joint Choice Indicator This element has been retired and should no longer be used. The number of shares, units or other interests issued in exchange for the shares or units or other interests acquired in the original entity. Capital Gains Tax Shares Or Units Issued Count This element has been retired and should no longer be used. The total amount of any unapplied net capital losses to be carried forward. Capital Gains Tax Tax Capital Losses Carried Forward Amount Indicates that the Family Trust Election is being revoked. R = Revocation E = Election V = Variation Elections Family Trust Election Revocation Code The income year from which the revocation is to be effective. Elections Family Trust Revocation Status Effective Year Indicator if the trustee has made an election into capital account treatment. TRUE = The trustee has made an election into capital account treatment. Elections Managed Investment Trusts Indicator This element has been retired and should no longer be used. Indicates whether the entity elected to value an item of trading stock below the lowest value of cost, market selling value or replacement value because of obsolescence or any other special circumstances. Elections Trading Stock Election Indicator For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Recognition of current and deferred tax liabilities are to be made in accordance with Accounting Standards. Tax Liability Current Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Recognition of current and deferred tax liabilities are to be made in accordance with Accounting Standards. Tax Liability Deferred Amount Total tax liability of the reporting party, including current and deferred tax liabilities. Tax Liability Total Amount This element has been retired and should no longer be used. Interest may be payable where an actual payment is made on account of certain amounts more than 14 days before the due date of payment. Tax Adjustment Credit for Interest on Overpaid or Early Payments Amount This element has been retired and should no longer be used. The amount of losses that have been carried forward from a previous income year and claimed as a deduction. Tax Losses Deducted Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities. The amount of losses transferred from joining entities, including the head company, to the head company during the income year. Tax Losses Transferred From Joining Entities Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities (including head company) at consolidation where the continuity of ownership and control tests were failed but the joining company satisfied the same business test. Inform the field the amount of those losses that were transferred at consolidation where the continuity of ownership and control tests were failed but the joining company satisfied the same business test. Tax Losses Transferred From Joining Entities Including Head Company At Consolidation Majority Ownership Continuity Test Not Passed And Same Business Test Passed Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities (including head company) at consolidation because the continuity of ownership and control tests were satisfied. Inform the field the amount of those losses that were transferred at consolidation because the continuity of ownership and control tests were satisfied for the ownership test period - that is, from the start of the year when the tax loss was incurred until immediately after the joining time. Tax Losses Transferred From Joining Entities Including Head Company At Consolidation Majority Ownership Continuity Test Passed Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities (including head company) at consolidation involving trusts only that satisfied ownership and control tests Inform the field the amount of those losses that were transferred at consolidation from a trust. Tax Losses Transferred From Joining Entities Including Head Company At Consolidation Trusts Only Majority Ownership Continuity Test Passed Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities after consolidation where the continuity of ownership and control tests were failed but the joining company satisfied the same business test. Inform the field the amount of those losses that were transferred after consolidation because the continuity of ownership and control tests were failed but the joining company satisfied the same business test. Tax Losses Transferred From Joining Entities To Head Company After Consolidation Majority Ownership Continuity Test Not Passed And Same Business Test Passed Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities after consolidation because the continuity of ownership and control tests were satisfied. Inform the field the amount of losses transferred after consolidation because the continuity of ownership and control test was satisfied from the start of the year when the tax loss was incurred until immediately after the joining time. Tax Losses Transferred From Joining Entities To Head Company After Consolidation Majority Ownership Continuity Test Passed Amount This element has been retired and should no longer be used. The amount of losses transferred from joining entities after consolidation involving trusts only that satisfied the ownership and control tests. Inform the field the amount of those losses that were transferred after consolidation by a trust. Tax Losses Transferred From Joining Entities To Head Company After Consolidation Trusts Only Majority Ownership Continuity Test Passed Amount This element has been retired and should no longer be used. The amount of cancellation of transfer of losses for each joining entity. The total amount of the cancellation of the transfer of one or more losses for joining entities as it relates to the corresponding Tax File Number Tax Losses Transferred Losses Cancelled By Head Company Amount This element has been retired and should no longer be used. An indicator to determine if the head company cancelled the transfer of a loss. Tax Losses Transferred Losses Cancelled By Head Company Indicator This element has been retired and should no longer be used. An indicator to determine if the apportionment rules were applied. Tax Losses Transferred Losses Utilised Apportionment Rules Applied Indicator This element has been retired and should no longer be used. The total amount of losses which first failed the continuity of ownership or control tests. The total amount of losses of joining companies that first failed the continuity of ownership or control tests but satisfied the same business test. Tax Losses Transferred Losses Which First Failed The Continuity Of Ownership Or Control Tests Amount This element has been retired and should no longer be used. The amount of losses utilised after consolidation, for which the continuity of ownership test is not passed but the same business test is satisfied. The amount of tax losses utilised by the head company which did not satisfy the continuity of ownership and control tests but did satisfy the same business test. Tax Losses Utilised After Consolidation Ownership Continuity Test Not Passed And Same Business Test Passed Amount This element has been retired and should no longer be used. The corresponding calculated available fractions. Inform the fields the corresponding calculated available fractions. Tax Losses Utilised Available Fraction Number This element has been retired and should no longer be used. The amount of unapplied net capital losses for collectables from earlier years remaining after the deduction of any capital gains made between the year(s) when the losses were made and the current year. Tax Losses Carried Forward Collectables Unapplied Amount This element has been retired and should no longer be used. The amount of complying superannuation class losses carried forward to later income years. Inform the field the amount of complying superannuation class losses carried forward to later income years. Tax Losses Carried Forward Complying Superannuation Class Life Insurance Companies Amount This element has been retired and should no longer be used. The amount of unapplied net capital losses for Capital Gains Tax (CGT) assets and CGT events from earlier years remaining after the deduction of any capital gains made between the year(s) when the losses were made and the current year. Tax Losses Carried Forward Event And Assets Unapplied Other Amount This element has been retired and should no longer be used. The amount of capital losses remaining from earlier years, transferred in and applied against current year capital gains. Tax Losses Carried Forward Transferred In Applied Amount This element has been retired and should no longer be used. The amount of virtual Pooled Superannuation Trust losses carried forward to later income years. Inform the field the amount of virtual Pooled Superannuation Trust losses carried forward to later income years. Tax Losses Carried Forward Virtual Pooled Superannuation Trust Life Insurance Companies Amount