Show download pdf controls
  • More information



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

    End of attention


    For general tax information and to download publications and rulings, visit


    Publications referred to in this guide are:


    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, 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

    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.

    Last modified: 01 Sep 2006QC 18499