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Understanding tax - home
 
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When you start work you may need to get a tax file number. The main tax you'll pay is income tax, charged on your income, such as salary and wages. Every year you lodge a tax return to tell us how much income you've received and how much tax you've paid.
Comprehensive tax calculator
This calculator will help you work out your tax refund or debt on a given taxable income for the 2009-10, 2010-11 and 2011-12 income years.
Tax withheld calculator
If you are an employer or another withholding payer, the TWC helps you work out the tax you need to withhold from payments you make to employees and other workers.
Are you a resident?
This tool will help you find out if you are an Australian resident for tax purposes, if you have recently arrived in Australia.
Do you need to lodge a tax return? 2012
A tool and instructions to help you work out if you need to lodge an income tax return.
Tax in Australia - what you need to know
Presentation gives you the information you need about tax in Australia and tells you what you need to do to meet your obligations.
Working holidaymakers and international students
Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia.
How to claim the tax free threshold
Explains how to claim the tax-free threshold when you complete a tax file number declaration.
Are you getting government assistance?
Some government payments are exempt from tax, others are taxable - but you may be entitled to a tax offset to balance the tax.
Keeping your tax records
Guide for taxpayers on the type of records they should keep in relation to claims and declarations on their tax returns.
Tax audits - what are they?
A tax enquiry or audit is an examination of your tax affairs by the ATO.
Getting a tax file number
Explains how to apply for a tax file number.
Identity theft and your tax file number
Information about how to keep your tax file number secure and prevent it from being used fraudulently.
Your notice of assessment
Explains what a notice of assessment is and how to request a copy if needed.
Updating your name and address
You can contact us by phone, mail or in person to change our records of your name and address, your contact details and to add or update your nominated representative. If our records of your date of birth or gender are incorrect, you can request a change by mail or in person.
Identity theft - help from the ATO
Support service for taxpayers who have had their identities compromised (stolen, misused, or lost).
Important information 2012
Provides important information and instructions on the completion and lodgment of your tax return.
Household Assistance Package - tax reforms
Information about the tax reforms under the Household Assistance Package.
Individual income tax rates
Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial years 2011-12 and 2012-13.
How income tax works
Generally you pay income tax during the year as you earn it. If you're an employee, your employer will take it from your wages. The amount of tax you pay depends on how much income you earn and whether you can claim any deductions, such as work-related expenses.
How to claim the tax free threshold
Explains how to claim the tax-free threshold when you complete a tax file number declaration.
Tax-free threshold for newcomers to Australia
Explains how to work out your tax-free threshold for your first year in Australia.
Tax-free threshold if you are leaving Australia permanently
You can only claim the tax-free threshold while you are in Australia.
What is the tax-free threshold?
Explains what the tax-free threshold is and what this means to you.
Temporary residents
If you're a temporary resident, such as an international student or a tourist who intends to work and travel in Australia temporarily, you may be taxed at higher rates than Australian residents.
Comprehensive tax calculator
This calculator will help you work out your tax refund or debt on a given taxable income for the 2009-10, 2010-11 and 2011-12 income years.
Getting a tax file number
Explains how to apply for a tax file number.
Tax in Australia - what you need to know
Presentation gives you the information you need about tax in Australia and tells you what you need to do to meet your obligations.
Tax withheld calculator
If you are an employer or another withholding payer, the TWC helps you work out the tax you need to withhold from payments you make to employees and other workers.
Identity theft and your tax file number
Information about how to keep your tax file number secure and prevent it from being used fraudulently.
Working holidaymakers and international students
Explains how our tax system affects international students and holidaymakers such as backpackers who work while they are in Australia.
Are you a resident?
This tool will help you find out if you are an Australian resident for tax purposes, if you have recently arrived in Australia.
How to claim the tax free threshold
Explains how to claim the tax-free threshold when you complete a tax file number declaration.
Your notice of assessment
Explains what a notice of assessment is and how to request a copy if needed.
Updating your name and address
You can contact us by phone, mail or in person to change our records of your name and address, your contact details and to add or update your nominated representative. If our records of your date of birth or gender are incorrect, you can request a change by mail or in person.
Are you getting government assistance?
Some government payments are exempt from tax, others are taxable - but you may be entitled to a tax offset to balance the tax.
Keeping your tax records
Guide for taxpayers on the type of records they should keep in relation to claims and declarations on their tax returns.
Do you need to lodge a tax return? 2012
A tool and instructions to help you work out if you need to lodge an income tax return.
Household Assistance Package - tax reforms
Information about the tax reforms under the Household Assistance Package.
How income tax works
Generally you pay income tax during the year as you earn it. If you're an employee, your employer will take it from your wages. The amount of tax you pay depends on how much income you earn and whether you can claim any deductions, such as work-related expenses.
Identity theft - help from the ATO
Support service for taxpayers who have had their identities compromised (stolen, misused, or lost).
Important information 2012
Provides important information and instructions on the completion and lodgment of your tax return.
Individual income tax rates
Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial years 2011-12 and 2012-13.
Tax audits - what are they?
A tax enquiry or audit is an examination of your tax affairs by the ATO.
Tax-free threshold for newcomers to Australia
Explains how to work out your tax-free threshold for your first year in Australia.
Tax-free threshold if you are leaving Australia permanently
You can only claim the tax-free threshold while you are in Australia.
Temporary residents
If you're a temporary resident, such as an international student or a tourist who intends to work and travel in Australia temporarily, you may be taxed at higher rates than Australian residents.
Understanding tax overview
Find out why we pay tax, how income tax works, how to get a tax file number and how to do your tax return.
What is the tax-free threshold?
Explains what the tax-free threshold is and what this means to you.
What tax is for
We pay tax so the government can provide services to the community.
Your rights and responsibilities
Under our self-assessment system, your main responsibility is to provide correct information to us. We'll be open and fair, and help you to comply with your tax obligations.
Your tax file number
You need a tax file number (TFN) to identify yourself for tax purposes and make sure you don't pay too much tax. If you don't already have a TFN, you can apply for one through us or Centrelink. It's yours for life and you should keep it secure.
Your tax return
Use your annual tax return to tell us how much income you received and if there is anything that may reduce your tax, such as deductions or tax offsets. We use the information you provide to work out the amount of your tax refund or tax debt. The deadline for lodgment is 31 October.
Understanding tax overview
Find out why we pay tax, how income tax works, how to get a tax file number and how to do your tax return.
What tax is for
We pay tax so the government can provide services to the community.
Your rights and responsibilities
Under our self-assessment system, your main responsibility is to provide correct information to us. We'll be open and fair, and help you to comply with your tax obligations.
Your tax file number
You need a tax file number (TFN) to identify yourself for tax purposes and make sure you don't pay too much tax. If you don't already have a TFN, you can apply for one through us or Centrelink. It's yours for life and you should keep it secure.
Your tax return
Use your annual tax return to tell us how much income you received and if there is anything that may reduce your tax, such as deductions or tax offsets. We use the information you provide to work out the amount of your tax refund or tax debt. The deadline for lodgment is 31 October.
 
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