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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  • for more information on the R&D tax incentive
  • for general tax information and to download publications and rulings.


Publications referred to in these instructions

To get an ATO publication

  • search for publications and forms
  • see our legal database for taxation rulings and practice statements
  • phone 1300 720 092

If you are a tax agent

By phone


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

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). For more information, go to Link

Last modified: 21 Aug 2015QC 44347