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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

    Publications

    • Business industry code tool
    • Company tax return instructions 2018
    • Income Tax Assessment Act 1936
    • Income Tax Assessment Act 1997
    • Income Tax Assessment (1936 Act) Regulation 2015 TR 92/11 Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances
    • TR 94/14 Income tax: application of Division 13 of Part III (international profit shifting) – some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
    • TR 97/20 Income tax: arm's length transfer pricing methodologies for international dealings
    • TR 98/11 Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings
    • TR 1999/1 Income tax: international transfer pricing for intra-group services
    • TR 2001/11 Income tax: international transfer pricing – operation of Australia's permanent establishment attribution rules
    • TR 2004/1 Income tax: international transfer pricing – cost contribution arrangements
    • TR 2010/7 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
    • TR 2011/1 Income tax: application of transfer pricing provisions to business restructuring by multinational enterprises
    • TR 2014/6 Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997
    • TR 2014/8 Income tax: transfer pricing documentation and Subdivision 284-E.

    To get an ATO publication:

    If you are a registered tax agent, you can:

    Phone

    • 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 lodgement and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
    • 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
    • Individual 13 28 61
      For individual income tax and general personal tax enquiries
    • 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 internet-relay.nrscall.gov.auExternal Link
    Last modified: 06 Nov 2018QC 55230