More information



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:

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
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 want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.

If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). You can go to Link for more information.

Last modified: 21 Aug 2015QC 44332