Internet
For general tax information and to download publications and rulings, visit www.ato.gov.au
Publications
Publications referred to in this guide are:
- Private ruling form (non-commercial losses)
- Capital allowances schedule instructions 2005–06 (NAT 4089-6.2006)
- Deductions for prepaid expenses 2005–06 (NAT 4170-6.2006)
- Guide to capital gains tax 2005–06 (NAT 4151-6.2006)
- Guide to depreciating assets 2005–06 (NAT 1996-6.2006)
- Information for primary producers 2005–06 (NAT 1712-6.2006)
- Law Administration Practice Statement PS LA 2001/6 - Home office expenses: diaries of use and calculation of home office expenses
- Law Administration Practice Statement PS LA 2003/8 Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Private ruling application form
- Record keeping for business
- Starting your own business
- TaxPack 2006 (NAT 0976-6.2006)
- TaxPack 2006 supplement (NAT 2677-6.2006)
- The Taxpayers' Charter (NAT 2547)
- Thin capitalisation schedule 2006 (NAT 6458-6.2006)
- Taxation Ruling TR 92/18 - Bad debts
- Taxation Ruling TR 93/30 - Deductions for home office expenses
- Taxation Ruling TR 96/7 Record keeping - section 262A - general principles
- Taxation Ruling TR 96/7 Record keeping - section 262A - general principles
- Taxation Ruling TR 97/23 - Deductions for repairs
- Taxation Ruling TR 2001/14 - Division 35 - non-commercial business losses
- Taxation Ruling TR 2002/6 Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)
- Taxation Ruling TR 2002/11 - Income tax: Simplified Tax System eligibility - STS average turnover
- Taxation Ruling TR 2003/10 - Deductions that relate to personal service income
Infolines
We can offer a more personalised service if you provide a tax file number (TFN).
- Business, 13 28 66
General business tax enquiries including GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgement and payment), accounts and business registration (including ABN and TFN), dividend and royalty withholding tax - Personal tax, 13 28 61
Individual income tax and general personal tax enquiries - Superannuation, 13 10 20
- Super Choice, 13 28 64
Information about choice of superannuation funds and the role of the employer. - Tax Agents, 13 72 86
- Fax, 13 28 60
To get information about business, tax reform, superannuation, excise duty, fuel schemes, not for profit or personal tax sent to your fax machine, phone 13 28 60 and follow the instructions.
Other services
- Translating and Interpreting Service, 13 14 50
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call. - Hearing or speech impairment
If you have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service on 13 36 77. For 1800 free call numbers phone 1800 555 677 and quote the number you require.
If you have a speech impairment and do not use TTY or modem, phone the Speech to Speech Relay Service on 1300 555 727. For 1800 free call numbers phone 1800 555 727 and quote the number you require.
- e-Record
A free, electronic record keeping software product. Visit www.ato.gov.au, to download e-Record or phone 1300 139 051 to order a CD.
Lodge online with e-tax
Looking for an easy and convenient way to do your tax return? Try e-tax - available free from the ATO website at www.ato.gov.au
You can use e-tax to:
- prepare your tax return electronically in a secure online environment
- calculate items such as your net capital gain
- work out your tax refund or tax debt.
e-tax is available from 1 July 2006. Tax returns lodged using e-tax are usually processed within 14 days.