More information



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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If you need more information about the issues in this information sheet, you can:

  • phone 1300 130 248
  • visit the non-profit organisations section of our website at

If you don't speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.

If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.

    Last modified: 20 Jul 2015QC 18199