General information to you
We provide general guidance in response to your written questions about the general principles of the law. You need to decide how the information we give you applies to your circumstances. Given the broad nature of this information, it does not carry the same level of protection as a ruling if it incorrect or misleading.
If you want to write to us for general guidance, send it to:
Australian Taxation Office
GPO Box 9990
(capital city of your state or territory)
We can give you general guidance on straightforward or simple matters if you do not need an oral ruling or we cannot give an oral ruling on your enquiry.
When we give you oral guidance you should keep a record of the guidance and when you got it.
If you think this guidance does not give you enough certainty about how the law applies to your circumstances, you should ask us for a private ruling.
The number you should call for oral guidance depends on the type of enquiry you have. For more information about what number you should call, refer to By phone