Search for
	In: ato.gov.au Individuals section only	Advanced search Search tips

What do you want to do?
Fill in your tax return
Lodge your tax return
Work out your tax
Make a payment or receive a refund
Get a tax file number or Update your details
Check your superannuation
Find a rate or calculator
Find a form or publication
Fix a problem
Get help

Your situation
Where do I start?
Employment
Studying and student debt
Investment & superannuation
Youth
Families
Travelling/international
Other situations

Tax topics A-Z
A-I
L-Z
List all

Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines

Compliance issues
Our Compliance program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime
Objections, amendments & reviews

Community consultation
About consultation
Consultative forums

The simplified tax system - a guide for tax agents and small businesses

Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Important information

The simplified tax system (STS) no longer operates for the 2007-08 and later income years, and has been replaced by the small business entity provisions. You can continue to use the concessions that were in the STS if you are a small business entity. Visit Small business entity concessions - home for more information.