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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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    Go to for general tax information and to download publications and rulings.


    Publications referred to in these instructions:

    • Capital gains tax (CGT) schedule 2011 (NAT 3423)
    • Company tax return 2011 (NAT 0656)
    • Company tax return instructions 2011 (NAT 0669)
    • Fund income tax return instructions 2011 (NAT 71605)
    • Guide to capital gains tax 2011 (NAT 4151)
    • Income Tax Assessment Act 1936 (ITAA 1936)
    • Income Tax Assessment Act 1997 (ITAA 1997)
    • Losses schedule 2011 (NAT 3425)
    • Trust tax return instructions 2011
    • Taxation Ruling TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-32

    To get an ATO publication

    If you are not a tax agent:

    • go to for publications, taxation rulings, practice statements and forms
    • phone 1300 720 092, or
    • visit one of our shopfronts.

    If you are a tax agent:



    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 dividend and royalty withholding tax.

    Tax agents

    13 72 86

    For enquiries from registered tax agents


    13 28 61

    Individual income tax and general personal tax enquiries


    13 10 20

    Other services

    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, 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 the NRS at
    Last modified: 02 Jun 2011QC 24206