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  • About this publication



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

    End of attention

    This publication is available free from the Australian Taxation Office (ATO). The ATO prohibits any party from selling it. We regularly revise our publications to take account of changes to the law.

    If you have an enquiry relating to your circumstances which this publication does not cover, ring the Personal Tax Infoline on 13 28 61 or get help from a tax adviser.

    As part of our commitment to produce accurate publications, taxpayers will not be subject to penalties if they can demonstrate that they based a tax claim on wrong information supplied by the ATO.

    Last modified: 11 Dec 2019QC 16578