Our commitment to you

We are committed to giving you information and advice you can rely on and we have made every effort to ensure these instructions are accurate.

If you feel this publication does not fully cover your circumstances, please seek help from us or a professional adviser.

The information in this publication is current at May 2006. We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for a more recent version on our website at www.ato.gov.au or contact us.

What are your responsibilities?



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

It is your responsibility to lodge a claim that is signed, complete and correct. Even if someone else - including a tax agent - helps you to prepare your claim, you are still legally responsible for the accuracy of your information.

If you become aware that your claim is incorrect, you must contact us straight away.

Last modified: 07 Jan 2009QC 27791