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    Attention

    Warning:

    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 rulings, visit www.ato.gov.au.

    For more information about interest on early payments, overpayments and delayed refunds, phone the Personal Tax Infoline on 13 28 61.

    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 have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service on 13 36 77. For 1800 free call numbers phone 1800 555 677 and quote the number you require.

    If you have a speech impairment and do not use a TTY or modem, phone the Speech to Speech Relay Service on 1300 555 727. For 1800 free call numbers phone 1800 555 727 and quote the number you require.

    Last modified: 06 Mar 2020QC 27745