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Last updated 11 August 2020


Visit for general tax information and to download publications and rulings


  • Company tax return instructions 2009 (NAT 0669)
  • Guide to depreciating assets 2009 (NAT 1996)
  • Research and development tax concession (see Note)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Industry Research and Development Act 1986
  • Schedule 25A instructions 2009 (NAT 2639)
  • Taxation Determination TD 98/1 - Income tax: does 'expenditure on research and development activities' in subsection 73B(27A) and sections 73C and 73D of the  Income Tax Assessment Act 1936, include 'core technology expenditure'?
  • Taxation Ruling TR 2002/1 - Income tax: research and development: plant expenditure (pre 29 January 2001)

Note: A joint Tax Office - AusIndustry publication available at:


  • Business 13 28 66
    General business tax enquiries including GST rulings, pay as you go (PAYG) instalments and withholding (from interest, dividends and royalties), business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number)
  • Tax agents 13 72 86
    For enquiries from registered tax agents
  • Super Choice 13 28 64
    For information about choice of superannuation funds and the role of the employer
  • Tax reform 13 24 78
    For information about new measures for business
  • Account management 13 11 42
    For information about outstanding lodgment or payment obligations, for activity statements, PAYG withholding, income tax or fringe benefits tax
  • Individual 13 28 61
    Individual income tax and general personal tax enquiries
  • Superannuation 13 10 20

Other services

Translating and Interpreting Service 13 14 50
If you do not speak English well and need help from the Tax Office, phone the Translating and Interpreting Service.

Hearing or speech impairment

If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS).

  • If you are a TTY user, phone 13 36 77 and ask for the ATO number you want. If you need an ATO 1800 free call number, phone 1800 555 677 and ask for the ATO number you want.
  • If you are a Speak and Listen (speech-to-speech replay) user, phone 1300 555 727 and ask for the ATO number you want. If you need an ATO 1800 free call number, phone 1800 555 727 and ask for the number you want.
  • If you are an internet relay user, connect to the NRS ( Link) and ask for the ATO number you want.


Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, please write to:

Publishing Coordination
Marketing and Education
Micro Enterprises and Individuals
Australian Taxation Office
PO Box 900

As this is a publications area only, any tax matters will be passed on to a technical area. Alternatively, you can phone our Business Infoline on 13 28 66.