More information




This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

For general tax information and to download publications and rulings, go to


To get any publication referred to in this guide:


We can offer a more personalised service if you provide your tax file number (TFN) when you phone us.

  • Business 13 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.
  • Individual 13 28 61
    Individual income tax and general personal tax enquiries
  • Superannuation 13 10 20
  • Tax agents 13 72 86

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:

  • TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
  • Speak and Listen (speech-to-speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.
  • Internet relay users, connect to the NRS at Link
Last modified: 04 Mar 2016QC 28003