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 up-to-date and comprehensive information about deductions and to download publications, rulings and general tax information, visit


Publications referred to in this guide are:


  • Personal tax 13 28 61 Individual income tax and general personal tax enquiries, including capital gains tax
  • Business 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

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.
  • National Relay Service 13 36 77 If you have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service.
    • For 1800 free call numbers phone 1800 555 677 and quote the number you require.
  • Speech to Speech Relay Service 1300 555 727 If you have a speech impairment and do not use a TTY or modem, phone the Speech to Speech Relay Service.
    • For 1800 free call numbers phone 1800 555 727 and quote the number you require.

Lodge online with e-tax

Looking for an easy and convenient way to do your tax return? Try e-tax - available free from our 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.

For more information, visit our website at

Last modified: 30 Jul 2006QC 27786