Internet
- general tax information and to download publications and rulings, visit ato.gov.au
Infolines
We can offer a more personalised service if you provide a tax file number
- Business tax 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 lodgment and payment), accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax - Personal tax 13 28 61
Individual income tax and general personal tax enquiries - Superannuation 13 10 20
- Tax Reform 13 24 78
- 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. - If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77
If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service 1300 555 727
Publications
Publications referred to in this guide are:
- Business and professional items schedule 2004–05 (NAT 2816-6.2005)(PDF 285KB)This link will download a file
- Capital allowances schedule 2005 (NAT 3424-6.2005)
- Capital allowances schedule instructions 2005 (NAT 4089-6.2005)
- Deductions for prepaid expenses 2004–05 (NAT 4170-6.2005)
- Guide to depreciating assets 2004–05 (NAT 1996-6.2005)
- Thin capitalisation
- Individual PAYG payment summary schedule 2005 (NAT 3647-6.2005)
- Information for primary producers 2004–05 (NAT 1712-6.2005)
- Record keeping for small business (NAT 3029)
- The simplified tax system - A guide for tax agents and small businesses (NAT 6459)
- The simplified tax system: simplified trading stock rules: reasonable estimate - fact sheet (NAT 7170)
- Starting your own business
- TaxPack 2005 (NAT 0976-6.2005)
- TaxPack 2005 supplement (NAT 2677-6.2005)
- Thin capitalisation schedule 2005 (NAT 6458-6.2005)
- Practice Statement PS LA 2001/6 - Home office expenses: diaries of use and calculation of home office expenses
- Practice Statement PS LA 2003/8 – Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- 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 97/11 – Am I carrying on a business of primary production?
- Taxation Ruling TR 97/23 – Deductions for repairs
- Taxation Ruling TR 2001/14 – Division 35: non-commercial business losses
- Taxation Ruling TR 2002/11 – Simplified Tax System eligibility - STS average turnover
- Taxation Ruling TR 2003/10 – Deductions that relate to personal services income.
To get any publication referred to in this guide:
- visit our website at ato.gov.au
- visit one of our shopfronts.
lodge online with e-tax
Looking for an easy and convenient way to do your tax return? Try e-tax - available free from the Tax Office website at 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 2005. Tax returns lodged using e-tax are usually processed in 14 days.
Feedback
Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, please write to:
Personal Tax Editor
Marketing and Education - Paper Publishing
Australian Taxation Office
PO Box 900
CIVIC SQUARE ACT 2608
As this is a publications area only, any tax matters will be passed on to a technical area; alternatively, you can phone our Business Infoline on 13 28 66 for help.
Use this guide to help you complete the business and professional items schedule on your 2005 tax return. NAT 2543-6.2005.