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Last updated 7 August 2014


Publications referred to in these instructions

  • Business industry codes (NAT 1827)
  • Company tax return instructions (NAT 0669)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax Regulations 1936
  • TR 92/11Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances
  • TR 94/14Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
  • TR 97/20Income tax: arm's length transfer pricing methodologies for international dealings
  • TR 98/11Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings
  • TR 1999/1Income tax: international transfer pricing for intra-group services
  • TR 2001/11Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
  • TR 2004/1Income tax: international transfer pricing - cost contribution arrangements
  • TR 2010/7Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
  • TR 2011/1Income tax: application of transfer pricing provisions to business restructuring by multinational enterprises.

To get an ATO publication:

  • go to for publications, tax rulings, practice statements and forms
  • refer to Individual tax return instructions and e-tax publications and rulings
  • phone 1300 720 092, or
  • go to one of our shopfronts.

If you are a registered tax agent, you can:


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.

13 28 66

Tax agents
For enquiries from registered tax agents

13 72 86

Super choice
For information about choice of super funds and the role of the employer

13 28 64

For individual income tax and general personal tax enquiries

13 28 61


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) on 13 14 50.

If you are deaf, or have a hearing or speech impairment, phone the ATO 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) user, phone 1300 555 727. For ATO 1800 free call numbers, phone 1300 555 727.
  • internet relay user, connect to the NRS at