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Last updated 26 November 2009


Visit for general tax information and to download publications and rulings.


  • Business industry codes 2009 (NAT 1827)
  • Company tax return instructions 2009 (NAT 0669)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax Regulations 1936
  • Taxation Ruling TR 94/14 - Income 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
  • Taxation Ruling TR 97/20 - Income tax: arm's length transfer pricing methodologies for international dealings
  • Taxation Ruling TR 98/11 - Income tax: documentation
    and practical issues associated with setting and reviewing transfer pricing in international dealings
  • Taxation Ruling TR 1999/1 - Income tax: international transfer pricing for intra-group services
  • Taxation Ruling TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
  • Taxation Ruling TR 2004/1 - Income tax: international transfer pricing - cost contribution arrangements.


  • Business 13 28 66
    General business tax enquiries including GST rulings, pay as you go (PAYG) instalments and withholdings (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.

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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.