More information

Internet

For up-to-date and comprehensive information about deductions and to download publications, rulings and general tax information, visit www.ato.gov.au

Publications

Publications referred to in this guide are:

• Deductions for prepaid expenses 2005-06 (NAT 4170-6.2006)
  
• General value shifting regime
   
• Guide to capital gains tax 2005-06 (NAT 4151-6.2006)
  
• Guide to depreciating assets 2005-06 (NAT 1996-6.2006)
  
• Guide to thin capitalisation 
• Introduction to pay as you go income tax instalments (NAT 4637)
  
• PAYG income tax withholding variation (ITWV) application (NAT 2036)
  
• Private ruling application form (non-tax professionals) (NAT 13742-01.2006)
  
• TaxPack 2006 (NAT 0976-6.2006)
  
• TaxPack 2006 supplement (NAT 2677-6.2006)
  
• Thin capitalisation schedule 2006 (NAT 6458-6.2006)
  
• Withholding declaration - upwards variation (NAT 5367)
  
• Taxation Ruling TR 2004/16 - Plant in residential rental properties
  
• Taxation Ruling TR 2004/4 - Deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
  
• Taxation Ruling TR 2000/18 - Effective life of depreciating assets
  
• Taxation Ruling TR 2000/2 - 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) - The taxation consequences for taxpayers entering into certain linked or split loan facilities
  
• Taxation Ruling TR 97/25 (with Addendum TR 97/25A) - Property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
  
• Taxation Ruling TR 97/23 - Deductions for repairs
  
• Taxation Ruling TR 97/11 - Am I carrying on a business of primary production
  
• Taxation Ruling TR 95/25 - Deductions for interest under subsection 51(1) of the Income Tax Assessment Act 1936 following FC of T v. Roberts; FC of T v. Smith (with Addendum TR 95/25A and Addendum TR 95/25A2)
  
• Taxation Ruling TR 94/11 - General investment allowance - what is a unit of property?
  
• Taxation Ruling TR 94/8 - Whether business is carried on in partnership (including 'husband and wife' partnerships)
  
• Taxation Ruling TR 93/32 - Rental property - division of net income or loss between co-owners
  
• Taxation Ruling TR 93/7 - Whether penalty interest payments are deductible
  
• Taxation Determination TD 1999/42 - 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 - Rental properties - non-economic rental, holiday home, share of residence, etc. cases, family trust cases
  
• Taxation Ruling IT 2316 - Distribution of partnership profits and losses

Infolines

We can offer a more personalised service if you provide a tax file number.

• Personal tax13 28 61, Individual income tax and general personal tax enquiries, including capital gains tax
  
• Business 13 28 66 General business tax enquiries including capital gains tax
  
• Superannuation 13 10 20
  
• Fax 13 28 60 Get information faxed to you about individual taxes - phone 13 28 60 and follow the instructions.

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.
  
• National Relay Service13 36 77. If you have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service. For 1800 free call numbers phone 1800 555 677 and quote the number you require.
  
• Speech to Speech Relay Service1300 555 727 If you have a speech impairment and do not use a TTY or modem, phone the Speech to Speech Relay Service. For 1800 free call numbers phone 1800 555 727 and quote the number you require.

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 at www.ato.gov.au

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 2006.

Tax returns lodged using e-tax are usually processed within 14 days.

For help applying this to your own situation, phone us on 13 28 61.