Our commitment to you
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
The information in this publication is current at April 2005. In the taxpayers' charter we commit to giving you information and advice you can rely on.
If you try to follow the information contained in our written general advice and publications, and in doing so you make an honest mistake, you won't be subject to a penalty. However, as well as the underpaid tax, we may ask you to pay a general interest charge.
We make every effort to ensure that this information and advice is accurate. If you follow our advice, which subsequently turns out to be incorrect, or our advice is misleading and you make a mistake as a result, you won't be subject to a penalty or a general interest charge although you'll be required to pay any underpaid tax.
If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at www.ato.gov.au
Information on refund of franking credits for endorsed income tax exempt charities and/or deductible gift recipients.