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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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    For general tax information and up-to-date and comprehensive information about deductions, go to


    The following publications have additional information for primary producers. If they are relevant to your circumstances, use them in conjunction with this guide.

    To get any publication referred to in this guide:

    • go to for publications, taxation rulings, practice statements and forms
    • phone our Publications Distribution Service on 1300 720 092.


    We can offer a more personalised service if you provide your 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 interest, dividend and royalty withholding tax

    Superannuation 13 10 20

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

    Last modified: 04 Mar 2016QC 39974