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


    • Business industry codes 2009 (NAT 1827)
    • Company tax return instructions 2009 (NAT 0669)
    • Income Tax Assessment Act 1936
    • Income Tax Assessment Act 1997
    • Income Tax Regulations 1936
    • Taxation Ruling TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
    • Taxation Ruling TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings
    • Taxation Ruling TR 98/11 - Income tax: documentation
      and practical issues associated with setting and reviewing transfer pricing in international dealings
    • Taxation Ruling TR 1999/1 - Income tax: international transfer pricing for intra-group services
    • Taxation Ruling TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
    • Taxation Ruling TR 2004/1 - Income tax: international transfer pricing - cost contribution arrangements.


    • Business 13 28 66
      General business tax enquiries including GST rulings, pay as you go (PAYG) instalments and withholdings (from interest, dividends and royalties), business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number)
    • Tax agents 13 72 86
      For enquiries from registered tax agents
    • Super Choice 13 28 64
      For information about choice of superannuation funds and the role of the employer
    • Tax reform 13 24 78
      For information about new measures for business
    • Account management 13 11 42
      For information about outstanding lodgment or payment obligations for activity statements, PAYG withholding, income tax or fringe benefits tax
    • Individual 13 28 61
      Individual income tax and general personal tax enquiries
    • Superannuation 13 10 20

    Other services

    Translating and Interpreting Service 13 14 50
    If you do not speak English well and need help from the Tax Office, phone the Translating and Interpreting Service.

    Hearing or speech impairment

    If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS).

    • If you are a TTY user, phone 13 36 77 and ask for the ATO number you want. If you need an ATO 1800 free call number, phone 1800 555 677 and ask for the ATO number you want.
    • If you are a Speak and Listen (speech to speech relay) user, phone 1300 555 727 and ask for the ATO number you want.  If you need an ATO 1800 free call number, phone 1800 555 727 and ask for the number you want.
    • If you are an internet relay user, connect to the NRS ( Link) and ask for the ATO number you want.


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    If you have any feedback about this publication, please write to:

    Publishing Coordination
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    Australian Taxation Office
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    As this is a publications area only, any tax matters will be passed on to a technical area. Alternatively, you can phone our Business Infoline on 13 28 66.

    Last modified: 27 Nov 2009QC 21722