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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Go to www.ato.gov.au for general tax information and to download publications and taxation rulings.
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.gov.auExternal LinkLast modified: 22 Jul 2014QC 39824