For general tax information and up-to-date and comprehensive information about deductions, go to ato.gov.au
- Capital gains tax concessions for small business - overview
- Farm management deposits scheme
- Guide to depreciating assets 2016 (NAT 1996)
- Oyster farmers: calculating the value of trading stock
- Private ruling application form (not for tax professionals)
- Taxation Ruling TR 95/6 – Income tax: primary production and forestry
- Taxation Ruling TR 97/11 – Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 2001/14 – Income tax: Division 35 – non-commercial business losses
- Taxation Ruling TR 2006/3 – Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
- Taxation Ruling TR 2007/6 – Income tax: non-commercial business losses: Commissioner’s discretion
- Taxation Ruling TR 2015/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2015).
The following publications have additional information for primary producers. If they are relevant to your circumstances, use them in conjunction with this guide.
- Business and professional items 2016
- Company tax return instructions 2016
- Partnership tax return instructions 2016
- Trust tax return instructions 2016
- Individual tax return instructions 2016 (NAT 71050).
To get publications referred to in this guide:
- go to ato.gov.au/publications
- phone 1300 720 092.
We can offer a more personalised service if you provide your 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 interest, dividend and royalty withholding tax
Superannuation 13 10 20
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.
People who are deaf or have a hearing or speech impairment can contact us through the National Relay Service (NRS). There are two easy steps:
- select your preferred NRS access point
- provide the ATO number you need to call.
TTY users can also contact us via our direct TTY line 13 36 77.
For ATO 1800 free-call numbers, phone 1800 555 727.
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
- We use a range of systems and controls to ensure that your information is protected, it's as safe as online banking
- It's available 24/7 so you can lodge at your convenience
- Get your refund faster - in 12 business days or less
See also:A primary producer is an individual, a trust or a company carrying on a business of primary production, alone or in partnership.