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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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    Reader feedback helps us to improve the information we provide. If you have any feedback about this publication, write to:

    Director
    Publishing Coordination
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    Micro Enterprises and Individuals
    Australian Taxation Office
    PO Box 900
    CIVIC SQUARE  ACT  2608

    As this is a publication area only, any tax matters will be passed on to a specialist technical area. You can also phone 13 28 66 for help.

    Last modified: 12 Feb 2019QC 22968