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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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Publications

Publications referred to in this guide:

• Practice Statement Law Administration PS LA 2003/8 Practical approaches to low-cost business expenses
• Guide to capital gains tax 2019
• Income Tax Assessment Act 1997
• Rental properties 2019 (NAT 1729)
• Research and development tax incentive schedule instructions 2019 (NAT 6709)
• Taxation Ruling TR 2018/4 Income tax: effective life of depreciating assets (applicable from 1 July 2018)Taxation Ruling TR 2017/2W Income tax: effective life of depreciating assets (applicable from 1 July 2017)
• Taxation Ruling TR 2016/1W Income tax: effective life of depreciating assets (applicable from 1 July 2016)
• Taxation Ruling TR 2015/2W Income tax: effective life of depreciating assets (applicable from 1 July 2015)
• Taxation Ruling TR 2014/4W Income tax: effective life of depreciating assets (applicable from 1 July 2014)
• Taxation Ruling TR 2013/4W Income tax: effective life of depreciating assets (applicable from 1 July 2013)
• Taxation Ruling TR 2012/2W Income tax: effective life of depreciating assets (applicable from 1 July 2012)
• Taxation Ruling TR 2011/2W Income tax: effective life of depreciating assets (applicable from 1 July 2011)
• Taxation Ruling TR 2010/2W Income tax: effective life of depreciating assets (applicable from 1 July 2010)
• Taxation Ruling TR 2009/4W Income tax: effective life of depreciating assets (applicable from 1 July 2009)
• Taxation Ruling TR 2008/4W Income tax: effective life of depreciating assets (applicable from 1 July 2008)
• Taxation Ruling TR 2007/3W Income tax: effective life of depreciating assets (applicable from 1 July 2007)
• Taxation Ruling TR 2006/15W Income tax: effective life of depreciating assets (applicable from 1 January 2007)
• Taxation Ruling TR 2006/5W Income tax: effective life of depreciating assets
• Taxation Ruling TR 2000/18W Income tax: depreciation effective life (including addendums)
• Taxation Ruling IT 2685W Income tax: depreciation
• Taxation Ruling TR 2016/3 Income tax: deductibility of expenditure on a commercial website
• Taxpayers' charter – what you need to know

To get any publication referred to in this guide:

• go to ato.gov.au/publications
• phone 1300 720 092.

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, 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 (TIS National) on 13 14 50.

If you are deaf or have a hearing or speech impairment, you can phone us 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 National relay service call numbersExternal Link.

Lodge online

Lodging online with myTax is the easiest and fastest way to do your own tax.

Benefits of lodging online:

• Information from employers, banks and government agencies is pre-filled, saving you time and effort.
• It's available 24/7 so you can lodge at your convenience.
• Get your refund faster – generally within two weeks.

See ato.gov.au/lodgeonline.