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, search this site
  • For comprehensive information about deductions, go to 'Deductions you can claim' Claiming deductions - home


Publications referred to in this guide are:

To get a publication referred to in this guide:

  • go to for publications, taxation rulings, practice statements and forms
  • phone 1300 720 092


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

  • Individual 13 28 61
    Individual income tax and general personal tax enquiries, including capital gains tax
  • Business13 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.
  • Superannuation13 10 20

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

Why not lodge online using e-tax?

  • Choose from two secure lodgment options to suit your circumstances – myTax or e-tax
  • Most refunds within 12 business days
  • Pre-filling your information saves you time
  • Built-in checks and calculators help you get it right
  • You can save and print
  • Get instant confirmation when you have lodged
  • Find out more at
    Last modified: 01 Jul 2015QC 39803