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More information

Where to find further information and assistance.

Last updated 17 November 2025

For further information on the deductibility of service fees paid to associated service entities:

  • refer to taxation rulings IT 276 and TR 2006/2
  • phone us on 13 28 66
  • write to:
    Service Arrangements
    Deputy Commissioner (Small Business)
    Australian Taxation Office
    2 Constitution Avenue
    Canberra  ACT  2600

If you do not 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 difficulty hearing or speaking to people who use a phone, you can contact us through the National Relay ServiceExternal Link. There are 2 easy steps:

QC18677