More information

Internet

For general tax information and up-to-date and comprehensive information about deductions, go to ato.gov.au

Publications

• About capital protected products and borrowings
• Debt and equity tests
• Dividend washing integrity rule
• Division 7A - closely held corporate limited partnerships
• Division 7A - trust amounts treated as dividends - payments and loans through the interposed entities
• Foreign exchange gains and losses
• Foreign income exemption for temporary residents - introduction
• General information on average rates
• Guide to capital gains tax 2016
• Guide to foreign income tax offset rules 2016
• Law Administration Practice Statement PS LA 2007/20 Division 7A – Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to disregard a deemed dividend in respect of the 2001–02 to 2006–07 income years
• Law Administration Practice Statement PS LA 2005/3 (GA) – Division 7A – extended timeframe for repayment of a loan or execution of a written loan agreement for the 2003/04 income year
• Personal investors guide to capital gains tax 2016 (NAT 4152)
• Private company benefits – Division 7A dividends
• Refund of franking credits instructions and application for individuals 2016 (NAT 4105)
• Taxation Determination TD 2004/1 – Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?
• Taxation Determination TD 2004/22 – Income tax: for off-market share buy-backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?
• Taxation Determination TD 2006/30 – Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?
• Taxation Ruling TR 2002/10 – Income tax: capital gains tax: asset register
• Taxation Ruling TR 2005/23 – Income tax: listed investment companies
• Taxation Ruling TR 2010/3 – Income tax: Division 7A loans: trust entitlements
• Translation (conversion) rules
• Trans-Tasman imputation - information for New Zealand companies.

To get any publication 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 dividend and royalty withholding tax.
• Superannuation 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, you can phone us 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) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727
• Internet relay users, connect to the NRS relayservice.com.auExternal Link

Lodge online

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:

• ato.gov.au/lodgeonline

Explains the income you declare, deductions and credits you can claim, and records you need to keep if you hold shares or convertible notes as an investment. NAT 2632.