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About this publication

Last updated 3 December 2005

This publication is available free from the Australian Taxation Office (ATO). The ATO prohibits any party from selling it. We regularly revise our publications to take account of changes to the law.

If you have an enquiry relating to your circumstances which this publication does not cover, phone the Personal Tax Infoline on 13 28 61 or get help from a tax adviser.

Disclaimer and Commissioner's guarantee

The information in this publication is current at June 2003 and we have made every effort to ensure it is accurate. As part of our commitment to produce accurate publications you will not be subject to penalties if you can demonstrate that you relied on something in this publication that was wrong or misleading. You may have to pay a general interest charge on omitted income or over-claimed deductions and tax offsets, depending on the circumstances of your case.