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

    Other services

    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, you can contact us through the National Relay Service (NRS). For more information, go to Link

    Last modified: 26 May 2016QC 48114