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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 referred to in these instructions

You can order a printed copy of any of our publications (including taxation rulings, practice statements and forms) by noting the full title of the publication and either:

If you are a tax agent, you can:

For queries on your order, phone 1300 720 092.

If you know the title of the publication you want to order, you can use our automated speech recognition system operating 24-hours a day, seven day a week, phone us on 13 72 26.



13 28 66

For general business tax enquiries including:

  • GST rulings
  • pay as you go (PAYG) instalments and withholdings (from interest, dividends and royalties)
  • business deductions
  • activity statements (including lodgment and payment)
  • accounts and business registration (including ABN and TFN).

Tax agents

13 72 86

For enquiries from registered tax agents.

Super Choice

13 28 64

For information about choice of super funds and the role of the employer.

Tax reform

13 24 78

For information about new measures for business.

Account management

13 11 42

For information about outstanding lodgment or payment obligations for:

  • activity statements
  • PAYG withholding
  • income tax
  • fringe benefits tax.


13 28 61

For individual income tax and general personal tax enquiries.


13 10 20

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:

  • TTY users, phone 13 36 77 and ask for the ATO number you need
  • Speak and Listen (speech-to-speech relay) user, phone 1300 555 727 and ask for the ATO number you need
  • internet relay user, connect to the NRS and ask for the ATO number you need.
Last modified: 09 Nov 2011QC 24292