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Last updated 26 May 2021


Publications referred to in these instructions

  • Capital gains tax (CGT) schedule 2021 (NAT 3423)
  • Company tax return instructions 2021 (NAT 0669)
  • Taxation Ruling TR 2007/2 Income tax: application of the same business test to consolidated and MEC groups – principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997
  • Guide to capital gains tax 2021 (NAT 4151)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax (Transitional Provisions) Act 1997
  • Law companion ruling LCR 2019/1 The business continuity test – carrying on a similar business
  • Taxation Ruling TR 1999/9 Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132

To get an ATO publication

If you are not a tax agent:

If you are a tax agent:


  • Business 13 28 66
    Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
  • Tax agents 13 72 86
    For enquiries from registered tax agents
  • Individual 13 28 61
    Individual income tax and general personal tax enquiries
  • Superannuation 13 10 20

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS National) on 13 14 50.

If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:

  • TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
  • Speak and Listen (speech to speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.

Internet relay users, connect to Link