More information



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention


Publications referred to in these instructions

  • Capital gains tax (CGT) schedule 2012 (NAT 3423)
  • Company tax return instructions 2012 (NAT 0669)
  • Taxation Ruling TR 2007/2- Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997
  • Guide to capital gains tax 2012 (NAT 4151)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax (Transitional Provisions) Act 1997
  • Market valuation for tax purposes
  • Taxation Ruling TR 1999/9- Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132
  • Taxation Ruling TR 2004/9- Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?

To get an ATO publication

If you are not a tax agent
  • go to for publications, taxation rulings, practice statements and forms
  • phone 1300 720 092
  • visit one of our shopfronts.
If you are a tax agent



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


13 28 61

Individual income tax and general personal tax enquiries


13 10 20

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS) on 13 14 50.

If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:

  • TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
  • Speak and Listen (speech-to-speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.
  • Internet relay users, connect to the NRS at
Last modified: 30 May 2012QC 25834