Internet
For up-to-date and comprehensive information about deductions and to download publications, rulings and general tax information, visit ato.gov.au.
Infolines
We can offer a more personalised service if you provide a tax file number.
- Personal tax 13 28 61
Individual income tax and general personal tax enquiries, including capital gains tax. - Business tax 13 28 66
General business tax enquiries including capital gains tax, 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 - Superannuation 13 10 20
- Fax 13 28 60
Get information faxed to you about individual taxes and the repayment of debts under the Higher Education Contribution Scheme (HECS), the Higher Education Loan Programme (HELP) and the Student Financial Supplement Scheme (SFSS). Phone 13 28 60 and follow the instructions to order information to be faxed to you.
Other services
- Translating and Interpreting Service13 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:
- AMP Group demerger: How it affects Australian resident shareholders (NAT 11101)
- Capital allowances schedule instructions 2005 (NAT 4089-6.2005)
- Capital gains tax (CGT) schedule 2005 (NAT 3423-6.2005)
- Company income tax return 2005 (NAT 0656-6.2005)
- Consolidation reference manual
- ESS interests with a taxing point before 1 July 2009
- Fund income tax and regulatory return 2005 (NAT 0658-6.2005)
- General value shifting – who it affects (NAT 8933)
- Guide to depreciating assets 2004–05 (NAT 1996-6.2005)
- General value shifting regime
- Personal investors guide to capital gains tax 2004–05 (NAT 4152-6.2005)
- Rental properties 2004–05 (NAT 1729-6.2005)
- Tax return for retirees 2005 (NAT 2597-6.2005)
- Trust tax return 2005 (NAT 0660-6.2005)
- Venture capital and early stage venture capital limited partnerships
- You and your shares 2004–05 (NAT 2632-6.2005)
- Class Ruling CR 2002/59: Income tax: compensation payments for Holocaust survivors and their relatives - remembrance, responsibility and future foundation
- Taxation Ruling TR 92/3: Income tax: whether profits on isolated transactions are income
- Taxation Ruling TR 2002/10: Income tax: capital gains tax: asset register
- Taxation Ruling TR 2004/18: Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
- Taxation Determination TD 2004/30: Income tax: capital gains tax: do input tax credits reduce a CGT asset's cost base and reduced cost base, worked out under sections 110-25 and 110-55 of the Income Tax Assessment Act 1997, and other equivalent amounts used in working out a capital gain or loss from a CGT event that happens in respect of the asset on or before 19 February 2004?
- Taxation Determination TD 2005/13: Income tax: capital gains: if there is a change in the majority underlying interests in an asset owned by an entity, does the entity's ownership of the asset start from the change in majority underlying interests for the purpose of applying the tests in paragraphs 152-110(1)(b) and (c) of the Income Tax Assessment Act 1997
- Taxation Ruling TR 2005/6: Income tax: lease surrender receipts and payments
- Draft Taxation Ruling TR 2004/D25: Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997
- Taxation Ruling TR 2005/9: Income tax: record keeping - electronic records
- Draft Taxation Ruling TR 2004/D17: Income tax and capital gains tax: tax consequences of financial contracts for differences
- Draft Taxation Ruling TR 2005/D2: Income tax: Listed investment companies
- Draft Taxation Determination TD 2005/D4: Income tax: does expenditure - which is a non-capital cost of ownership of a CGT asset - form part of the cost base of the asset, if it is a tax benefit in connection with a scheme to which the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 apply?
- fact sheets for shareholders listed in appendix 4.