More information

Warning:

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

End of attention

Internet

• For up-to-date and comprehensive information about deductions and to download publications, rulings and general tax information, visit ato.gov.au.

Infolines

We can offer a more personalised service if you provide a tax file number.

• Personal tax 13 28 61
  Individual income tax and general personal tax enquiries, including capital gains tax
• Business tax 13 28 66
  General business tax enquiries including capital gains tax, GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax
• Superannuation 13 10 20
• Fax 13 28 60
  Get information faxed to you about individual taxes and the repayment of debts under the Higher Education Contribution Scheme (HECS), the Higher Education Loan Programme (HELP) and the Student Financial Supplement Scheme (SFSS). Phone 13 28 60 and follow the instructions to order information to be faxed to you.

Other services

• Translating and Interpreting Service 13 14 50
  If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call.
• If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77.
  If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service 1300 555 727.

Publications

Publications referred to in this guide are:

• Application for a private ruling for individuals (NAT 4106-3.2001)
• Business and professional items instructions 2005 (NAT 2543-6.2005)
• Company tax return instructions 2005 (NAT 0669-6.2005)
• Partnership and trust tax returns instructions 2005 (NAT 2297-6.2005)
• The simplified tax system: a guide for tax agents and small businesses (NAT 6459)
• Taxation Determination TD 2003/12: What activities are 'seasonally dependent agronomic activities' for the purposes of section 82 KZMG of the Income Tax Assessment Act 1936?

Lodge online with e-tax

Looking for an easy and convenient way to do your tax return? Try e-tax - available free from the Tax Office website at ato.gov.au.

You can use e-tax to:

• prepare your tax return electronically in a secure online environment
• calculate items such as your net capital gain
• work out your tax refund or tax debt.

e-tax is available from 1 July 2005.

Tax returns lodged using e-tax are usually processed in 14 days.

For more information, visit our website at ato.gov.au.