Publications
Publications referred to in this guide:
- Blackhole expenditure: business related expenses
- Carbon sink forests
- Foreign exchange (forex): election out of the 12 month rule (NAT 9344)
- GST and the disposal of capital assets (NAT 7682)
- Guide to capital gains tax 2016 (NAT 4151)
- Non-commercial losses
- Small business entity concessions
- Taxation of financial arrangements (TOFA)
- Income Tax Assessment Act 1997
- ATO Practice Statement Law Administration PS LA 2003/8 – Practical approaches to low-cost business expenses
- Private ruling application form (not for tax professionals) (NAT 13742)
- Research and development tax incentive schedule instructions 2016 (NAT 6709)
- Taxation Ruling TR 2015/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2015)
- Taxation Ruling TR 2012/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2012)
- Taxation Ruling TR 2011/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2011)
- Taxation Ruling TR 2010/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2010)
- Taxation Ruling TR 2009/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2009)
- Taxation Ruling TR 2008/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2008)
- Taxation Ruling TR 2007/3 – Income tax: effective life of depreciating assets (applicable from 1 July 2007)
- Taxation Ruling TR 2006/15 – Income tax: effective life of depreciating assets (applicable from 1 January 2007)
- Taxation Ruling TR 2006/5 – Income tax: effective life of depreciating assets
- Taxation Ruling TR 2000/18 – Income tax: depreciation effective life (including addendums)
- Taxation Ruling IT 2685 – Income tax: depreciation
- Taxpayers' charter - what you need to know (NAT 2548)
To get any publication referred to in this guide:
- go to ato.gov.au/publications
- phone 1300 720 092.
Phone
We can offer a more personalised service if you provide a tax file number (TFN).
- Individual 13 28 61
Individual income tax and general personal tax enquiries including capital gains tax. - Business 13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits, 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. - Superannuation 13 10 20
Other services
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.
If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.gov.auExternal Link
Lodge online
Lodging online is the easiest and fastest way to do your own tax.
Benefits of lodging online:
- It's free
- Information from employers, banks and government agencies is pre-filled, saving you time and effort
- It's available 24/7 so you can lodge at your convenience
- Get your refund faster - in 12 business days or less.
For more information about our lodgment options, go to ato.gov.au/lodgeonline
If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2016.