More information



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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Go to

  • for more information on the R&D tax incentive
  • for general tax information and to download publications and rulings.


Publications referred to in these instructions

To get an ATO publication

  • search for publications and forms
  • see our legal database for taxation rulings and practice statements
  • phone 1300 720 092

If you are a tax agent

By phone


13 28 66

Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.

Tax agents

13 72 86

For enquiries from registered tax agents

Other services

If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS) on 13 14 50.

If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need:

  • TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677.
  • Speak and Listen (speech-to-speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727.
  • Internet relay users, connect to the NRS at
Last modified: 21 Dec 2012QC 26005