• We are experiencing high call volumes resulting in long wait times. If you've been affected by COVID-19 (novel coronavirus) and need assistance, visit COVID-19.

     

    ato

     

    We are experiencing high call volumes resulting in long wait times. If you've been affected by COVID-19 (novel coronavirus) and need assistance, visit COVID-19.

    • Go to ato.gov.au
    • What's New
    • ATO Community
    • Tax Topics A-Z
    • Legal Database
    • Login
     
     

  • Australian Taxation Office

     
     

Main navigation

    • Home
    • Individuals

      Lodging your tax return

      • Do you need to lodge a tax return?
      • Lodging your first tax return
      • Lodge online
      • Lodge with a registered tax agent
      • Lodge a paper tax return
      • Tax Help program
      • What's new for individuals
      • Tracking your refund or fixing a mistake
      • Prior year returns
      • Accessing your payment summary or income statement

      Income and deductions

      • Income you must declare
      • Deductions you can claim
      • Offsets and rebates
      • Records you need to keep
      • Low and middle income earners

      Tax file number

      • Apply for a TFN
      • Lost or stolen TFN
      • Update your details

      Work-related expenses

      • Vehicle and travel expenses
      • Clothing, laundry and dry-cleaning expenses
      • Home office expenses
      • Self-education expenses
      • Occupation and industry specific guides

      Super

      • Growing your super
      • Keeping track of your super
      • Unpaid super
      • Withdrawing and using your super

      Your situation

      • People with disability
      • Seniors and retirees
      • Coming to Australia or going overseas
      • Deceased estates
      • Dealing with disasters
      • Financial difficulties and serious hardship
      • How much tax should be taken from my pay
      • Working out your tax residency
      • Claiming the tax-free threshold

      Online Services

      • Individuals and sole traders
      • Online security
      • System maintenance
      • Technical support

      Key tax topics for individuals

      • Buy or sell property
      • Capital gains tax
      • Investing
      • Medicare levy
      • Ride-sourcing and tax
      • Study and training support loans
      • The sharing economy and tax
      • Working
      • Tax topics (A to Z)

      Key links

      • Paying the ATO
      • Calculators and tools
      • Tax withheld calculator
      • Your identity security - get help
      • Individual income tax rates
    • Business

      Registration

      • Work out which registrations you need
      • Update your details

      Business activity statement

      • How to lodge your BAS
      • Goods and services tax
      • Pay as you go instalments
      • Pay as you go tax withheld
      • Fringe benefits tax instalment
      • Luxury car tax
      • Wine equalisation tax
      • Fuel tax credits
      • Instalment notices for GST and PAYG instalments

      Single Touch Payroll

      • Start reporting
      • Concessional reporting
      • Need more time?
      • Single Touch Payroll for employees
      • News, events and resources

      Online Services

      • Businesses
      • Technical support
      • System maintenance

      Paying the ATO

      • How to pay
      • How much you owe
      • Help with paying
      • If you don't pay

      Key links

      • E-invoicing
      • Tax tables
      • Forms
      • Privately owned and wealthy groups
      • Public business and international groups
      • Large Business
      • Trusts
      • Your identity security - get help
      • Tax avoidance taskforce

      Small business

      • Small business newsroom
      • Starting your own business
      • Small business assist
      • Need tax help after hours?
      • Small business entity concessions
      • Supporting your small business

      Key tax topics for business

      • Record keeping for business
      • Buy or sell property
      • Foreign investment in Australia
      • Capital gains tax (CGT)
      • Fringe benefits tax (FBT)
      • Fuel schemes
      • Business bulletins newsroom
      • GST
      • Income and deductions for business
      • PAYG withholding
      • Super for Employers
      • Reports and returns
      • Your workers
      • Tax topics (A to Z)
    • Not-for-profit

      Getting started

      • Starting an NFP
      • Know your legal structure
      • What type of NFP is your organisation?
      • What tax concessions are available?
      • Register your NFP
      • Other registrations
      • Getting endorsed

      Your workers

      • Your obligations to workers and independent contractors
      • Your volunteers

      Online Services

      • Online security
      • Technical support
      • System maintenance

      Gifts and fundraising

      • Receiving tax-deductible gifts
      • Claiming tax deductions
      • Valuing contributions and minor benefits
      • Fundraising events
      • Workplace and business support
      • Tax and fundraising
      • Helping in a disaster
      • Gifts and fundraising for non-DGRs

      Statements and returns

      • Activity statements
      • Annual GST returns
      • Fringe benefits tax returns
      • PAYG withholding
      • Income tax returns
      • Ancillary fund returns
      • Franking credit refunds
      • Common Reporting Standard
      • National rental affordability scheme

      Your organisation

      • Do you have to pay income tax?
      • GST
      • Dealing with suppliers
      • Investments, credits and refunds
      • Records, reporting and paying tax
      • State and territory taxes
      • Changes to your organisation

      Key links

      • Not-for-Profit News Service
      • Getting help
      • Encouraging NFP participation in the tax system
      • Induction package for administrators
      • Not-for-profit Stewardship Group
      • Australian Charities and Not-for-profits Commission

      Paying the ATO

      • How to pay
      • How much you owe
      • Help with paying
      • If you don't pay
    • Super

      Super for individuals

      • Getting your super started
      • Growing your super
      • Keeping track of your super
      • Unpaid super
      • Withdrawing and using your super

      APRA-regulated funds

      • News and alerts for APRA-regulated funds
      • Services and support
      • Reporting and lodgment dates
      • Fund reporting protocol
      • Reporting and administrative obligations
      • Managing member benefits
      • Paying benefits

      Super for employers

      • Working out if you have to pay super
      • Setting up super
      • How much to pay
      • Paying super contributions

      SuperStream

      • SuperStream for employers
      • SuperStream for SMSFs
      • SuperStream for APRA-regulated funds

      Online Services

      • Online security
      • Technical support
      • System maintenance

      Self-managed super funds

      • News and alerts
      • Thinking about self-managed super
      • Setting up
      • Contributions and rollovers
      • Investing
      • Paying benefits
      • Winding up
      • Administering and reporting
      • SMSF auditors

      Key links

      • Departing Australia Superannuation Payment
      • Small Business Superannuation Clearing House
      • Illegal super schemes

      Key tax topics for Super

      • Tax topics A-Z
    • Tax professionals

      Prepare and lodge

      • Due dates
      • Tax Time 2019
      • Lodgment program framework
      • Tax agent lodgment program
      • BAS agent lodgment program
      • Managing your lodgment program
      • Lodgment program deferrals

      Online Services

      • Tax agents
      • BAS agents
      • Online security
      • System maintenance
      • Technical support

      Dispute or object to a decision

      • Object to an ATO decision
      • Remission of interest or penalties
      • External review of our decisions
      • Options for resolving disputes

      Services and support 

      • Working online
      • Phone services
      • Support for your practice
      • News and alert services
      • Consultation, open forums and speakers
      • Tax professionals conversations webcasts

      Your practice

      • Tax and BAS agents
      • Legal practitioners
      • Insolvency practitioners
      • Digital service providers

      Payment, interest and penalties

      • Paying the ATO
      • Interest and penalties

      Key links

      • Tax professionals newsroom
      • ATO community
      • Practitioner lodgment service
      • Online services for agents
      • Tax Time Toolkit
      • Forms and instructions
      • Tax rates and codes
      • Tax tables
      • Foreign exchange rates
      • Calculators and tools
      • Correct mistake or amend 
      • Latest TPSG key messages
      • Natural disasters

      Key tax topics for Tax professionals

      • New legislation
      • ATO advice and guidance
      • Tax topics A-Z
    • About ATO

      Who we are

      • Executive and governance
      • Media centre
      • Our history

      Managing the tax and super system

      • Insight: Building trust and confidence
      • Strategic direction

      Commitments and reporting

      • Annual report and other reporting to Parliament
      • Our scrutineers
      • Taxpayers' charter
      • Service commitments
      • Consultation
      • Information and privacy
      • Our commitment to diversity

      Research and statistics

      • Tax and superannuation statistics
      • Our research

      Careers

      • Why work with us
      • Information for applicants
      • Entry level programs
      • Current vacancies

      ATO tenders and procurement

      • The tendering process
      • Complying with procurement policy and legislation
      • Guidelines for contractors and suppliers
      • Procurement related complaints

      Key links

      • Accessibility
      • Annual Report
      • Contact us
      • Corporate plan
      • Online services
      • Scam alerts
    • What's New
    • ATO Community
    • Legal database
    • Tax Topics A-Z

Footer

  • About ATO

    About ATO​Toggle visibility of this section

    • About us
    • Contact us
    • Consultation
    • Careers
    • Media centre
    • Taxpayers' Charter
    • Research and statistics
    • Subscribe
    • Privacy

    Related sites

    Related sites​Toggle visibility of this section

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

    Tools

    Tools​Toggle visibility of this section

    • Forms and instructions
    • Tax rates and codes
    • Calculators and tools
    • Print publications
    • ATO app including myDeductions

    Using ato.gov.au

    Using ato.gov.au​Toggle visibility of this section

    • Accessibility
    • Smarter searching
    • Languages
    • Acknowledgment of country
    • Our commitment to you
    • Disclaimer
    • Definitions
    • A-Z Index
    • What's new
      • All
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Website feedback
      • About calculators
    • Report tax evasion
      • The fight against tax crime
      • Tax evasion reporting form
      • Report avoidance schemes
    • Sitemap
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
      • General

    Help for taxpayers

    Help for taxpayers​Toggle visibility of this section

    • Aboriginal and Torres Strait Islander people
    • Education zone
    • Freedom of information
    • Getting help with your tax
      • Do you need to lodge a tax return?
      • Appoint someone to act on your behalf
      • Tax help program
      • Help for small business
    • Norfolk Island tax and super
    • Online security
    • Other languages
    • People with disability

    Law rulings and policy

    Law rulings and policy​Toggle visibility of this section

    • ATO advice and guidance
    • New legislation
    • Legal database

    Getting it right

    Getting it right​Toggle visibility of this section

    • Your rights and obligations
    • Tax planning
    • Insight: Building trust and confidence
    • Correct a mistake or amend a return
    • Dispute or object to an ATO decision
    • The fight against tax crime
    • Tax avoidance taskforce
    • Tax and Corporate Australia
    • Tax and individuals - not in business
    • Tax and small business
  • Australian Taxation Office©

    Working for all Australians

    Connect with us on...FacebookYouTubeTwitterLinkedInRSS

    © Commonwealth of Australia

  • 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).

     
Build: 2019.10.02.1