Skip to content Skip to search Skip to search
ATO
  • Accessibility Languages Legal Database Tax topics A-Z
    About ATO
  • Australian Taxation Office logo
  •  
    In Legal database only
    Advanced Search

Main menu

    • Home
    • Individuals
    • Business
    • Non-profit
    • Super
    • Tax professionals
    • About ATO

    • Tax time ends 31 October

    • Don't miss the boat

    • lodge online

      Free with the ATO

     
  • Latest updates

    26 September 2014: You can now check your HELP or SFSS balances online

    26 September 2014: You can now complete a non-lodgment advice form online

  • Individuals

    Individuals market segment button
    • Lodge your tax return
    • Find your lost super
    • Get a tax file number
    • How much tax should be taken from your pay
    • Difficulty paying your tax
    • Progress of return
    More for individuals

  • Small Business

    Businesses market segment button
    • Small business newsroom
    • Small business assist
    • Business activity statement BAS
    • Calculate tax to withhold from pay
    • Apply for an ABN or update your registration details
    • Make a payment
    More for small business

  • News and updates iconNews and updates

    Do you own a rental property?

    24 September 2014  

    Find out what you can claim and what records you need to keep.

    Read moreArrow button

    Claiming for a computer or phone?

    15 September 2014  

    Watch our video to help you get it right.

    Read moreArrow button  
    More news and updates  

    Watch our videos

    lesstaxingYouTube  

    My tax less taxing

    1 June 2014  

    Read moreArrow button  
    PIPYouTube  

    Protect your personal information

    3 June 2014  

    Read moreArrow button  
    deductionsYouTube  

    Get your deductions right

    5 June 2014  

    Read moreArrow button  
    More videos

  • Online services

    On click of the Log on button you will be taken to myGov to authenticate
    Register

    System maintenance and issuesAccess managerAbout online services

  • Forms

    • TFN declaration
    • ABN registration for individuals - sole traders
    • Withholding declaration
    • Applying for a Departing Australia super payment
    • PAYG withholding variation application
    • TFN - application for individuals

    More forms and instructions Arrow button

    Tax rates and codes

    • HELP repayment thresholds and rates
    • Individual income tax rates
    • Foreign exchange rates
    • Tax tables
    • Key superannuation rates and thresholds
    • FBT

    More tax rates and codes Arrow button

    Calculators and tools

    • Comprehensive tax calculator
    • Tax withheld calculator
    • Progress of return
    • Super guarantee eligibility
    • Employee or contractor
    • Do I need to lodge a tax return

    More calculators and tools Arrow button

    • Print publications

  • Getting it right

    • Your rights
    • Tax planning
    • How we check compliance
    • Correct a mistake or dispute a decision
    • The fight against tax crime
    • Report tax evasion

    Consultation

    • About consultation
    • Consultation online
    • Consultation: Business
    • Consultation - Individuals
    • Consultation: Non-profit organisations
    • Consultation: Tax practitioners
    • Consultation: Super
    • Consultation: Government entities

    Law, rulings and policy

    • Tax and super law
    • ATO policy and guidelines
    • New legislation
    • ATO advice and guidance

    Legal Database Arrow button

  • Freedom of information

    • Freedom of information disclosure log
    • Information Publication Scheme

  • Australian Taxation Office

    Working for all Australians
    Find us onFollow ATO on FacebookSubscribe to ATO on YouTubeFollow ATO on TwitterFollow ATO on LinkedInSubscribe to ATO via RSS  

    SubscribeArrow button

    © Commonwealth of Australia

  • About ATO

    • About us
    • Contact us
    • Careers
    • Media centre
    • Research and statistics
    • Access, accountability and reporting
    • More About ATO

    Using ato.gov.au

    • Our commitment to you
    • Disclaimer
    • Glossary
    • What's new
      • All
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Website feedback
      • About information on this website
      • About this website generally
      • Report a fault
      • About the A-Z index
      • About e-tax
      • About calculators
    • Report tax evasion
      • The fight against tax crime
      • Tax evasion reporting form
    • A-Z index
      • All
      • About ATO
      • Business
      • Individuals
      • Non-profit
      • Super
      • Tax professionals
    • Sitemap
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Privacy

    Help for taxpayers

    • Other languages
    • Aboriginal and Torres Strait Islanders
    • People with disability
    • Educators zone
    • Online security
    • Getting help with your tax
      • Getting a tax agent or helper
      • Appoint someone to act on your behalf
      • Tax Help program
      • Help for small business

    Related sites

    • Australian Business Register
    • Tax Practitioners Board
    • More related sites

  • Our commitment to you

    We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

    If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

    Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

    If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

    Copyright notice

    © Australian Taxation Office for the Commonwealth of Australia

    You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).