Show download pdf controls
  • 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 this guide are:

    For information about market value or market valuation, see Market valuation for tax purposes.

    To get publications and forms referred to in this guide:


    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 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?

    • E-tax is our free online tax preparation and lodgment software.
    • E-tax is secure, convenient and you can pre-fill your return with information from your employer, bank, Centrelink, health fund and others.
    • Most refunds in 12 business days or less.
      Last modified: 02 Apr 2015QC 39805