Internet
For general tax information and to download publications and rulings, visit www.ato.gov.au
Publications
Publications referred to in this guide are:
- Capital allowances schedule 2008 (NAT 3424)
- Capital allowances schedule instructions 2008 (NAT 4089)
- Claiming a tax deduction for depreciating assets and other capital expenses
- Deductions for prepaid expenses 2008 (NAT 4170)
- Fringe Benefits Tax Assessment Act 1986
- Guide to capital gains tax 2008 (NAT 4151)
- Guide to depreciating assets 2008 (NAT 1996)
- Information for primary producers 2008 (NAT 1712)
- Law Administration Practice Statement PS LA 2001/6 – Home office expenses: diaries of use and calculation of home office expenses
- Law Administration Practice Statement PS LA 2003/8 Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Non-commercial losses – Partnerships
- Private ruling application form
- Private ruling form (non-commercial losses)
- Record keeping for business
- Small business entity concessions – Aggregation
- Starting your own business
- Taxation Ruling TR 92/18 – Income tax: bad debts
- Taxation Ruling TR 93/30 – Income tax: deductions for home office expenses
- Taxation Ruling TR 96/7 – Income tax: record keeping – section 262A – general principles
- Taxation Ruling TR 97/11 – Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 97/23 – Income tax: deductions for repairs
- Taxation Ruling TR 2001/14 – Income tax: Division 35: non-commercial business losses
- Taxation Ruling TR 2003/10 – Income tax: deductions that relate to personal service income
- Taxation Ruling TR 2006/3 – Income tax: government payment to industry to assist entities (including individuals) to continue, commence or cease business
- Taxation Ruling TR 2007/6 – Income tax: non-commercial losses: Commissioner's discretion
- TaxPack 2008 (NAT 0976)
- TaxPack 2008 supplement (NAT 2677)
- Thin capitalisation
- Thin capitalisation schedule 2008 (NAT 6458)
To get any publication referred to in this guide visit our website at www.ato.gov.au
Infolines
We can offer a more personalised service if you provide your tax file number (TFN) when you phone us.
- Business13 28 66
General business tax enquiries including GST rulings, Australian business number (ABN), pay as you go (PAYG) instalments, business deductions, activity statements (including lodgement and payment), accounts and business registration (including ABN and TFN), dividend and royalty withholding tax - Personal tax13 28 61
Individual income tax and general personal tax enquiries - Superannuation13 10 20
- Super Choice13 28 64
Information about choice of superannuation funds and the role of the employer. - Tax agents13 72 86
Other services
- Translating and Interpreting Service13 14 50
If you do not speak English well and need help from the Tax Office, phone the Translating and Interpreting Service (TIS) on 13 14 50. TIS staff can assist with interpreting in over 120 languages. - Hearing or speech impairment
If you are deaf or have a hearing or speech impairment, you can phone the Tax Office through the National Relay Service:- If you are a TTY or modem user phone 13 36 77 and ask for the number you want. For 1800 free call numbers, phone 1800 555 677 and ask for the number you want.
- If you are a voice-only (speak and listen) user phone 1300 555 727 and ask for the number you want.
Lodge online
Lodge online, it is a fast, secure and easy way to prepare and lodge your tax return.