Internet
For general tax information and up-to-date and comprehensive information about deductions, visit www.ato.gov.au
Publications
Publications referred to in this guide are:
- Deductions for prepaid expenses 2008 (NAT 4170)
- General value shifting regime: who it affects
- Guide to capital gains tax 2008 (NAT 4151)
- Guide to depreciating assets 2008 (NAT 1996)
- Small business entity concessions
- PAYG instalments
- Law Administration Practice Statement (General Administration) PS LA 2006/1 (GA) - Calculating the cost base and reduced cost base of a CGT asset if a taxpayer does not have sufficient information to determine the amount of construction expenditure on the asset for the purpose of working out their entitlement to a deduction under Division 43 of the Income Tax Assessment Act 1997
- Private ruling application form
- Taxation Determination TD 2005/47 - Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?
- Taxation Determination TD 1999/42 - Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?
- Taxation Ruling TR 2007/3 - Income tax: effective life of depreciating assets (applicable from 1 July 2007)
- Taxation Ruling TR 2006/15 - Income tax: effective life of depreciating assets (applicable from 1 January 2007) (which replaced Taxation Ruling TR 2006/5 - Income tax: effective life of depreciating assets and TR 2000/18 - Income tax: effective life of depreciating assets)
- Taxation Ruling TR 2004/16 - Income tax: plant in residential rental properties
- Taxation Ruling TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
- Taxation Ruling TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities
- Taxation Ruling TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities
- Taxation Ruling TR 97/25 - Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements
- Taxation Ruling TR 97/23 - Income tax: deductions for repairs
- Taxation Ruling TR 97/11 - Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 95/25 - Income tax: deductions for interest under subsection 51(1) of the Income Tax Assessment Act 1936 following FC of T v. Roberts; FC of T v. Smith
- Taxation Ruling TR 94/11 - Income tax: general investment allowance - what is a unit of property?
- Taxation Ruling TR 94/8 - Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)
- Taxation Ruling TR 93/32 - Income tax: rental property - division of net income or loss between co-owners
- Taxation Ruling TR 93/7 - Income tax: whether penalty interest payments are deductible
- Taxation Ruling IT 2423 - Withholding tax: whether rental income constitutes proceeds of business - permanent establishment - deduction for interest
- Taxation Ruling IT 2316 - Income tax: distribution of partnership profits and losses
- Taxation Ruling IT 2167 - Income tax: rental properties - non-economic rental, holiday home, share of residence, etc. cases, family trust cases
- TaxPack 2008 (NAT 0976)
- TaxPack 2008 supplement (NAT 2677)
- Thin capitalisation
- Thin capitalisation schedule & instructions 2008 (NAT 6458)
- Withholding declaration - upwards variation form (NAT 5367).
Infolines
We can offer a more personalised service if you provide your tax file number (TFN).
- 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 ABN and TFN), dividend and royalty withholding tax - Superannuation 13 10 20
- Tax reform 13 24 78
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 for help with your call. - Hearing or speech impairment
If you are deaf or have a hearing or speech impairment, you can phone us through the
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Lodge online using e-tax
- Why not lodge online?
- e-tax is a fast, secure and easy way to prepare and lodge your tax return.
- Most refunds are issued within 14 days.
- For more information, visit our website at www.ato.gov.au