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  • Glossary

    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

    ABN

    Australian business number

    Apply/applied

    in relation to a tax loss, includes deduct/ deducted and, if the entity is a company, transferred.

    ATO

    Australian Taxation Office

    CGT

    capital gains tax

    Commissioner

    Commissioner of Taxation

    CFC

    controlled foreign company

    film loss(es)

    film component of tax loss(es)

    GST

    goods and services tax

    ITAA

    Income Tax Assessment Act

    PDF

    pooled development fund

    PST

    pooled superannuation trust

    TFN

    tax file number

    References to Taxation Rulings

    TR 98/12

    Income tax: transfer of losses: section 80G (Subdivision 170-A)

    TR 1999/9

    Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132.

    Your infolines for further information

    Publications, taxation rulings, forms

    Tax agents please use the following numbers:

    ATOPOS web address www.taxagents.iorder.com.au/External Link

    Publications distribution service by fax 1300 361 462

    If you have a query on your order status, phone 1300 362 883

    Non tax agents please use the following numbers:

    Publications Distribution Service 1300 720 092

    This service operates from 8.00am to 6.00pm on weekdays.

    Before you ring, check to see if there are other publications you may need -this will save you time and help us.

    This distribution service is not run by ATO staff. Your tax questions cannot be answered on this telephone number.

    Other enquiries are available through the following services:

    Website

    The Internet site at www.ato.gov.au gives access to ATO publications and general information on tax matters, 24 hours a day, every day.

    a FAX from TAX-13 28 60

    If you have access to a fax machine, tax information is available 24 hours a day, every day. When you phone, follow the instructions to obtain a list of available documents.

    Business tax reform infoline-13 24 78

    This service operates from 8.00am to 6.00pm Mon -Fri. The Internet site at www.taxreform.ato.gov.au gives access to business tax reform information 24 hours a day, every day.

    Superannuation enquiries-13 10 20

    For assistance with all your superannuation enquiries.

    Business infoline-13 28 66

    Notify the ATO of the amount of tax instalments deducted from employees every quarter to avoid a penalty for failure to notify, even if you cannot pay the full amount by the due date. Phone this number also for information on the general interest charge. If you are unsure whether you need to lodge a return or you want to know where or when to lodge a return. If you need information on the ABN, how to apply for one or assistance in completing an application.

    ATO account management line-13 11 42

    If you cannot pay your tax debt contact the ATO on, this number to avoid action being taken to recover the debt.

    General enquiries-13 28 61

    This helpline is for tax questions on topics other than those already described.

    Translating and interpreting service-13 14 50

    If you do not speak English and need help on tax matters, this service sets up a 3-way conversation between you, an interpreter and a tax officer.

    Hearing or speech impairment-13 25 44

    If you have access to appropriate TTY or modem equipment, contact the Australian Communication Exchange National Relay Service on 1300 130 478. You will need to quote one of the helplines listed on this page. The relay service will then connect you with a tax officer.

    Last modified: 09 Aug 2016QC 16568