Internet
For general tax information and to download publications and rulings, go to www.ato.gov.au
Publications
- Private ruling form (non-commercial losses)
- Other capital expenses (including capital works deductions)
- Capital allowances schedule 2011 (NAT 3424)
- Capital allowances schedule instructions 2011
- Small business entity concessions
- Deductions for prepaid expenses 2010-11
- Fringe Benefits Tax (application to the Commonwealth) Act 1986
- Guide to depreciating assets 2010-11
- Income Tax Assessment Act 1997
- Information for primary producers 2011 (NAT 1712)
- 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
- Partnerships
- Private ruling application form (not for tax professionals)
- Manage your invoices, payments and records
- Starting your own business
- Taxation Ruling TR 92/18 - Income tax: bad debts
- Taxation Ruling TR 93/30 - Income tax: deductions for home office expenses
- Taxation Ruling TR 96/7 - Income tax: record keeping - section 262A - general principles
- Taxation Ruling TR 97/11 - Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 97/23 - Income tax: deductions for repairs
- Taxation Ruling TR 2003/10 - Income tax: deductions that relate to personal services income
- Taxation Ruling TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
- Taxation Ruling TR 2007/6 - Income tax: non-commercial losses: Commissioner's discretion
- TaxPack 2011
- TaxPack 2011 supplement (NAT 2677)
- Guide to thin capitalisation
- Thin capitalisation schedule and instructions 2011
- What are the aggregation rules?
To get any publication referred to in this guide:
- go to www.ato.gov.au/publications, or
- phone 1300 720 092.
Phone
We can offer a more personalised service if you provide your tax file number (TFN) when you phone us.
- Business 13 28 66
Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), 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. - Individual 13 28 61
Individual income tax and general personal tax enquiries - Superannuation 13 10 20
- Tax agents 13 72 86
Other services
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf or have a hearing or speech impairment, phone the ATO 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 at www.relayservice.com.auExternal Link