Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
The information in this publication is current at May 2005.
In the taxpayers' charter we commit to giving you information and advice you can rely on.
If you try to follow the information contained in our written general advice and publications, and in doing so you make an honest mistake, you won't be subject to a penalty. However, as well as the underpaid tax, we may ask you to pay an interest charge.
We make every effort to ensure that this information and advice is accurate. If you follow our advice, which subsequently turns out to be incorrect, or our advice is misleading and you make a mistake as a result, you won't be subject to a penalty or an interest charge although you'll be required to pay any underpaid tax.
If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a recognised tax adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at www.ato.gov.au
Your rights
It is important that you are aware of your rights and obligations when dealing with the Tax Office.
When we make a decision about your tax affairs, we will tell you about your rights and obligations in relation to that decision. We will also give you contact details in case you have any queries or need more information.
There is information under 'Your rights' on the Tax Office website at www.ato.gov.au To get a printed copy of the Taxpayers' charter - what you need to know (NAT 2548), phone our distribution service on 1300 720 092.
Last Modified: Tuesday, 5 December 2006