Infolines
- Personal tax 13 28 61 Individual income tax and general personal tax enquiries, including capital gains tax
- Business tax 13 28 66 General business tax enquiries including capital gains tax, GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax
- Superannuation 13 10 20
Publications
Publications referred to in this guide are:
- Applying for a private ruling
- Deductions for prepaid expenses 2004–05 (NAT 4170)
- General value shifting regime – who it affects
- Guide to depreciating assets 2004–05 (NAT 1996-6.2005)
- Guide to capital gains tax 2004–05 (NAT 4151-6.2005)
- PAYG instalments
- PAYG withholding variation application
- TaxPack 2005 (NAT 0976-6.2005)
- TaxPack 2005 supplement (NAT 2677-6.2005)
- Thin capitalisation schedule 2005 (NAT 6458-6.2005)
- Thin capitalisation
- Withholding variations
- Taxation Ruling TR 2004/16 Income tax: plant in residential rental properties
- Taxation Ruling TR 2004/4 Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
- Taxation Ruling TR 2000/18 Income tax: effective life of depreciating assets
- Taxation Ruling TR 2000/2 Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities
- Taxation Ruling TR 98/22 (and Addendum TR 98/22A) Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities
- Taxation Ruling TR 97/25 Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
- Taxation Ruling TR 97/23 Income tax: deductions for repairs
- Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 95/25 Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith
- Taxation Ruling TR 94/11 Income tax: general investment allowance - what is a unit of property?
- Taxation Ruling TR 94/8 Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)
- Taxation Ruling TR 93/32 Income tax: rental property – division of net income or loss between co-owners
- Taxation Ruling TR 93/7 Income tax: whether penalty interest payments are deductible
- Taxation Determination TD 1999/42 Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?
- Taxation Ruling IT 2423 Withholding tax: whether rental income constitutes proceeds of business – permanent establishment – deduction for interest
- Taxation Ruling IT 2167 Income Tax: rental properties – non-economic rental, holiday home, share of residence, etc. cases, family trust cases
- Taxation Ruling IT 2316 Income tax: distribution of partnership profits and losses
Other services
- Translating and Interpreting Service 13 14 50 If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call.
- If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77.
- If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service 1300 555 727.
Lodge online with e-tax
Looking for an easy and convenient way to do your tax return? Try e-tax – available free from the Tax Office website.
You can use e-tax to:
- prepare your tax return electronically in a secure online environment
- calculate items such as your net capital gain
- work out your tax refund or tax debt.
e-tax is available from 1 July 2005.
Tax returns lodged using e-tax are usually processed in 14 days.
This guide explains how to treat rental income and expenses – including how to treat more than 230 residential rental property items. NAT 1729-06.2005.