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


  • For general tax information and up-to-date and comprehensive information about deductions, go to


Publications referred to in this guide are:


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

  • Individual 13 28 61

Individual income tax and general personal tax enquiries, including capital gains tax.

  • Business 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.

  • Superannuation 13 10 20

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service 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

Why not lodge online using e-tax?

  • E-tax is our free online tax preparation and lodgment software.
  • E-tax is secure, user friendly, and you can access your individual information using the pre-filling service.
  • Most refunds are issued within 14 days.
  • For more information, go to
    Last modified: 27 Jun 2012QC 27256