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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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    Publications referred to in these instructions

    • Business industry codes 2010 (NAT 1827)
    • Company tax return instructions 2010 (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.

    To get any ATO publication (including taxation rulings, practice statements and forms) visit our website at



    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

    Account management

    13 11 42

    For information about outstanding lodgment or payment obligations for activity statements, PAYG withholding, income tax or fringe benefits tax.


    13 28 61

    Individual income tax and general personal tax enquiries.


    13 10 20

    Other services

    Translating and Interpreting Service

    13 14 50

    If you do not speak English well and need help from the ATO, 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).

    • TTY users, phone 13 36 77 and ask for the ATO number you need. If you need to contact an ATO 1800 free call number, phone 1800 555 677 and ask for the ATO number you need.
    • Speak and Listen (speech to speech relay) users, phone 1300 555 727 and ask for the ATO number you need.  If you need to contact an ATO 1800 free call number, phone 1800 555 727 and ask for the ATO number you need.
    • Internet relay users, connect to the NRS ( and ask for the ATO number you need.


    Reader feedback helps us to improve the information we provide.
    If you have any feedback about this publication, write to:

    Publishing Coordination
    Marketing and Education
    Micro Enterprises and Individuals
    Australian Taxation Office
    PO Box 900

    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: 03 Jun 2010QC 22875