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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Visit for general tax information and to download publications and rulings.


Publications referred to in these instructions:



13 28 66

General business tax enquiries including GST rulings, pay as you go (PAYG) instalments and withholdings (from interest, dividends and royalties), business deductions, activity statements (including lodgment and payment), accounts and business registration (including Australian business number and tax file number)

Tax agents

13 72 86

For enquiries from registered tax agents.

Super Choice

13 28 64

For information about choice of superannuation funds and the role of the employer.

Tax reform

13 24 78

For information about new measures for business.

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 Tax Office, 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).

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


Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, please 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: 27 Nov 2009QC 21731