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

Publications referred to in these instructions

  • Capital gains tax (CGT) schedule 2010 (NAT 3423)
  • Company tax return instructions 2010 (NAT 0669)
  • Consolidation and market valuation (NAT 7803)
  • Taxation Ruling TR 2007/2 - Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997
  • Foreign income return form guide 2010 (NAT 1840)
  • Guide to capital gains tax 2010 (NAT 4151)
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • Income Tax (Transitional Provisions) Act 1997
  • Trust tax return instructions 2010
  • Taxation Ruling TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132
  • Taxation Ruling TR 2004/9 - Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?

Other relevant publications

  • Consolidation reference manual (NAT 6835)
  • Fund income tax return instructions 2010 (NAT 71605)



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.

Tax agents

13 72 86

Fast key codes 2 3

For enquiries from registered tax agents

Account management

13 11 42

For information about outstanding lodgment or payment obligations for activity statements, PAYG withholding, income tax or fringe benefits tax


13 28 61

Individual income tax and general personal tax enquiries


13 10 20

Other services

Translating and Interpreting Service

13 14 50

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service .

Hearing or speech impairment

If you are deaf or have a hearing or speech impairment, you can phone us through the National Relay Service (NRS).

  • TTY users, phone 13 36 77 and ask for the ATO number you need. If you need to contact an ATO 1800 free call number, phone 1800 555 677 and ask for the ATO number you need.
  • Speak and Listen (speech to speech relay) users, phone 1300 555 727 and ask for the ATO number you need.  If you need to contact an ATO 1800 free call number, phone 1800 555 727 and ask for the ATO number you need.
  • Internet relay users, connect to the NRS ( and ask for the ATO number you need.


Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, write to:

Publishing Coordination
Marketing and Education
Micro Enterprises and Individuals
Australian Taxation Office
PO Box 900

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.

Last modified: 02 Jun 2010QC 22850