Show download pdf controls
  • 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 more information or help in understanding your foreign income tax obligations phone:

    • 13 28 61 – for personal tax enquiries
    • 13 28 66 – for business tax enquiries, or
    • visit for easy access to a range of business and personal tax information, services and transactions with government.

    The website contains information on the location of tax offices around Australia.

    If you do not speak English well, and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 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 on 1300 555 727.

    Last modified: 03 Aug 2020QC 27953