More information

Internet

For general tax information and to download publications and rulings, visit www.ato.gov.au

Publications

Publications referred to in this guide are:

• Aggregation
• Capital allowances schedule 2008 (NAT 3424)
• Capital allowances schedule instructions 2008 (NAT 4089)
• Claiming tax deduction for depreciating assets and other capital expenses
• Deductions for prepaid expenses 2007–08 (NAT 4170)
• Fringe benefits tax (application to the Commonwealth) Act 1986
• Guide to depreciating assets (NAT 1996)
• Income Tax Assessment Act 1997 
• Information for primary producers 2009 (NAT 1712)
• 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: Partnerships
• Private ruling application form
• Private ruling form (non-commercial losses)
• Record keeping for business
• Small business entity concessions
• Starting your own business
• 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 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
• Taxation Ruling TR 2007/6 Income tax: non-commercial losses: Commissioner's discretion
• TaxPack 2009 (NAT 0976)
• TaxPack 2009 supplement (NAT 2677)
• Thin capitalisation
• Thin capitalisation schedule 2009 (NAT 6458)

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
• Individual 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 agents13 72 86

Other services

• Translating and Interpreting Service 13 14 50
  If you do not speak English well and need help from the Tax Office, phone the Translating and Interpreting Service
• Hearing or speech impairment
  If you are deaf or have a hearing or speech impairment, you can phone the Tax Office through the National Relay Service:
  • If you are a TTY or modem user phone 13 36 77 and ask for the number you want. If you need a Tax Office 1800 free call number, phone 1800 555 677 and ask for the number you want.
  • If you are a Speak and Listen (speech to speech relay) user, phone 1300 555 727 and ask for the Tax Office number you want. If you need a Tax Office 1800 free call number, phone 1800 555 727 and ask for the number you want.
  • If you are an internet relay user, connect to the NRS (www.relayservice.com.auExternal Link) and ask for the Tax Office number you want.
   
• Why not lodge online using e-tax?
  • E-tax is our free online tax preparation and lodgment software.
  • E-tax is secure, user friendly, and you can access your individual information using the pre-filling service.
  • Most refunds are issued within 14 days.
  • For more information, visit our website at www.ato.gov.au
   
• 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.