Internet
For general tax information and to download publications and rulings, visit www.ato.gov.au
Publications
Publications referred to in this guide are:
- Application for a private ruling on the exercise of the Commissioner's discretion for non-commercial business losses (NAT 5806)
- Blackhole expenditure: business related expenses
- Capital allowances schedule 2010 (NAT 3424)
- Capital allowances schedule instructions 2010 (NAT 4089)
- Deductions for prepaid expenses 2010 (NAT 4170)
- Fringe benefits tax (application to the Commonwealth) Act 1986
- Concessions for small business entities (NAT 71398)
- Guide to depreciating assets 2010 (NAT 1996)
- Income Tax Assessment Act 1997
- Information for primary producers 2010 (NAT 1712)
- Law Administration Practice Statement PS LA 2001/6 - Home office expenses: diaries of use and calculation of home office expenses
- Law Administration Practice Statement PS LA 2003/8 - Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Non-commercial losses: partnerships - fact sheet (NAT 3385)
- Private ruling application form (not for tax professionals) (NAT 13742)
- Record keeping for small business (NAT 3029)
- Tax basics for small business (NAT 1908)
- Taxation Ruling TR 92/18 - Income tax: bad debts
- Taxation Ruling TR 93/30 - Income tax: deductions for home office expenses
- Taxation Ruling TR 96/7 - Income tax: record keeping - section 262A - general principles
- Taxation Ruling TR 97/11 - Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 97/23 - Income tax: deductions for repairs
- Taxation Ruling TR 2003/10 - Income tax: deductions that relate to personal service income
- Taxation Ruling TR 2006/3 - Income tax: government payment to industry to assist entities (including individuals) to continue, commence or cease business
- Taxation Ruling TR 2007/6 - Income tax: non-commercial losses: Commissioner's discretion
- TaxPack 2010 (NAT 0976)
- TaxPack 2010 supplement (NAT 2677)
- Guide A: Guide to thin capitalisation (NAT 4461)
- Thin capitalisation schedule and instructions 2010 (NAT 6458)
- What are the aggregation rules? (NAT 71874)
To get any publication referred to in this guide visit our website at www.ato.gov.au
Infolines
We can offer a more personalised service if you provide your tax file number (TFN) when you phone us.
- Business13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax. - Individual13 28 61
Individual income tax and general personal tax enquiries - Superannuation13 10 20
- Super Choice13 28 64
Information about choice of superannuation funds and the role of the employer. - Tax agents13 72 86
Other services
Translating and Interpreting ServiceNational 13 14 50
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service National
Hearing or speech impairment
If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS).
- TTY users, phone 13 36 77 and ask for the ATO number you need. If you need to contact an ATO 1800 free call number, phone 1800 555 677 and ask for the ATO number you need.
- Speak and Listen (speech to speech relay) users, phone 1300 555 727 and ask for the ATO number you need. If you need to contact an ATO 1800 free call number, phone 1800 555 727 and ask for the ATO number you need.
- Internet relay users, connect to the NRS (www.relayservice.com.au) and ask for the ATO number you need.
Why not lodge online using e-tax?
- E-tax is our free online tax preparation and lodgment software.
- E-tax is secure, user friendly, and you can access your individual information using the pre-filling service.
- Most refunds are issued within 14 days.
- For more information, visit our website at www.ato.gov.au