Internet
For general tax information and to download publications and rulings, visit www.ato.gov.au
Publications
Publications referred to in this guide are:
- Application for a private ruling on the exercise of the Commissioner's discretion for non-commercial business losses (NAT 5806-12.2005)
- Other capital expenses (including capital works deductions)
- Capital allowances schedule instructions 2007 (NAT 4089-6.2007)
- Deductions for prepaid expenses 2007 (NAT 4170-6.2007)
- Fringe Benefits Tax Assessment Act 1986
- Guide to capital gains tax 2007 (NAT 4151-6.2007)
- Guide to depreciating assets 2007 (NAT 1996-6.2007)
- Information for primary producers 2007 (NAT 1712-6.2007)
- Law Administration Practice Statement PS LA 2001/6 - Home office expenses: diaries of use and calculation of home office expenses
- Law Administration Practice Statement PS LA 2003/8 Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Non-commercial losses: overview - fact sheet (NAT 3379)
- Non-commercial losses: partnerships - fact sheet (NAT 3385)
- Private ruling application form (not for tax professionals) (NAT 13742)
- Private ruling application form (tax professionals) (NAT 13043)
- Record keeping for small business (NAT 3029)
- Simplified tax system: simplified trading stock rules (NAT 4107)
- Tax basics for small business (NAT 1908)
- Taxation Ruling TR 92/18 - Income tax: bad debts
- Taxation Ruling TR 93/30 - Income tax: deductions for home office expenses
- Taxation Ruling TR 96/7 - Income tax: record keeping - section 262A - general principles
- Taxation Ruling TR 97/11 - Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 97/23- Income tax: deductions for repairs
- Taxation Ruling TR 2001/14- Income tax: Division 35: non-commercial business losses
- Taxation Ruling TR 2002/6 - Income tax: Simplified Tax System: eligibility - grouping rules (STS affiliate, control of non fixed trusts)
- Taxation Ruling TR 2002/11 - Income tax: Simplified Tax System eligibility - STS average turnover
- Taxation Ruling TR 2003/10- Income tax: deductions that relate to personal service income
- Taxation Ruling TR 2006/3 - Income tax: government payment to industry to assist entities (including individuals) to continue, commence or cease business
- TaxPack 2007 (NAT 0976-6.2007)
- TaxPack 2007 supplement (NAT 2677-6.2007)
- Taxpayers' charter - what you need to know (NAT 2548)
- The simplified tax system: a guide for tax agents and small businesses (NAT 6459)
- Thin capitalisation guide (NAT 4461)
- Thin capitalisation schedule 2007 (NAT 6458-6.2007)
To get any publication referred to in this guide visit our website at www.ato.gov.au
Infolines
We can offer a more personalised service if you provide your tax file number (TFN) when you phone us.
- Business 13 28 66
General business tax enquiries including GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgement and payment), accounts and business registration (including ABN and TFN), dividend and royalty withholding tax - Personal tax 13 28 61
Individual income tax and general personal tax enquiries - Superannuation 13 10 20
- Super Choice 13 28 64
Information about choice of superannuation funds and the role of the employer. - Tax Agents 13 72 86
Other services
- Translating and Interpreting Service 13 14 50
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call. - Hearing or speech impairment
If you have a hearing or speech impairment, you can phone the ATO through the National Relay Service- If you are a TTY or modem user phone 13 36 77 and ask for the number you want. For 1800 free call numbers, phone 1800 555 677 and ask for the number you want.
- If you are a Voice-only (speak and listen) user phone 1300 555 727 and ask for the number you want.
- e-Record
A free, electronic record keeping software product. Visit www.ato.gov.au to download e-Record or phone 1300 139 051 to order a CD.
Lodge online
E-tax - your online alternative for preparing and lodging your tax return. Go to www.ato.gov.au
Most refunds are issued within 14 days.