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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:

  • to find out more about all the concessions available to small business entities
  • to find out more about the CGT concessions for small business entities
  • to find out about our range of online services, including the Business Portal
  • Link
  • for easy access to business information, services and transactions with government. There are links to ATO applications to
    • register for an Australian business number (ABN)
    • register for goods and services tax (GST)
    • apply for a tax file number.


Phone us on:

  • 13 28 66 for general business enquiries, for information about most small business tax matters, including
    • GST
    • ABN
    • pay as you go (PAYG) instalments
    • amounts withheld from wages
    • business deductions
    • lodging and paying activity statements
    • activity statement accounts
    • wine equalisation tax
    • luxury car tax
    • fringe benefits tax
    • matters for non-profit organisations
  • 13 10 20 for superannuation enquiries, for information about
    • superannuation guarantee
    • choice of superannuation fund
    • superannuation co-contribution
  • 13 28 61 for general personal tax enquiries, for information about individual income tax
  • 1300 720 092 to order our publications.


For more publications about how capital gains tax works, see:

For further information about market valuation, read Market valuation for tax purposes.

Free webinars

We run small business webinars (online seminars) on a range of topics, including GST, PAYG, activity statements and record keeping.

To register for one of our 13 small business webinar topics, including our Concessions for small business webinar, go to Introductory sessions for small business

Alternatively, you may also want to discuss your capital gains tax situation with your tax advisor.

Other services

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 are deaf, or have a hearing or speech impairment, contact us through National Relay Service (NRS). For more information, go to Link

Last modified: 01 Oct 2014QC 39823