Internet
- For general tax information and up-to-date and comprehensive information about deductions, go to www.ato.gov.au
Publications
Publications referred to in this guide are:
- Other capital expenses (including capital works deductions)
- Capital allowances schedule 2011 (NAT 3424)
- Capital allowances schedule instructions 2011 (NAT 4089)
- Concessions for small business entities (NAT 71874)
- Foreign exchange (forex): election out of the 12 month rule (NAT 9344)
- GST and the disposal of capital assets (NAT 7682)
- Guide to capital gains tax 2011 (NAT 4151)
- Income Tax Assessment Act 1997
- ATO Practice Statement Law Administration PS LA 2003/8 - Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Guide to non-commercial losses
- Private ruling application form (not for tax professionals) (NAT 13742)
- Research and development tax concession schedule instructions 2011 (NAT 6709)
- Taxation Ruling TR 2010/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2010) which replaced
- Taxation Ruling 2009/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2009)
- Taxation Ruling TR 2007/3 - Income tax: effective life of depreciating assets (applicable from 1 July 2007)
- Taxation Ruling 2006/15 - Income tax: effective life of depreciating assets (applicable from 1 January 2007)
- Taxation Ruling 2006/5 - Income tax: effective life of depreciating assets and Taxation Ruling 2000/18 - Income tax: depreciation effective life, and
- Taxation Ruling IT 2685 - Income tax: depreciation.
- Taxation Ruling IT 2685 - Income tax: depreciation
- The Taxpayers' Charter (NAT 2548)
- The simplified tax system - a guide for tax agents and small businesses (NAT 6459)
Phone
We can offer a more personalised service if you provide a tax file number (TFN).
- Individual 13 28 61
Individual income tax and general personal tax enquiries, including capital gains tax.
- Business 13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
- Superannuation 13 10 20
Other services
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:
- TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.
- Internet relay users, connect to the NRS at www.relayservice.com.au
Why not lodge online using e-tax?
- E-tax is our free online tax preparation and lodgment software.
- E-tax is secure, user friendly, and you can access your individual information using the pre-filling service.
- Most refunds are issued within 14 days.
- For more information, go to www.ato.gov.au