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    Warning:

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

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    Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, please write to:

    The Editor
    Personal Tax Publishing Group
    Australian Taxation Office
    PO Box 900
    CIVIC SQUARE  ACT  2608

    As this is a publications area only, any tax matters will be passed on to a technical area; alternatively you can phone our Personal Tax Infoline on 13 28 61 for help.

    Last modified: 27 Jul 2004QC 27475