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:
- Capital allowances schedule 2008 (NAT 3424)
- Capital allowances schedule instructions 2008 (NAT 4089)
- Claiming a tax deduction for depreciating assets and other capital expenses
- GST and the disposal of capital assets
- Guide to capital gains tax 2008 (NAT 4151)
- Income Tax Assessment Act 1997
- 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
- Private ruling application form
- Research and development tax concession schedule instructions 2007
- Small business entity concessions
- Taxation Ruling TR 2007/3 Income tax: effective life of depreciating assets (applicable from 1 July 2007) (which replaced Taxation Ruling TR 2006/15 – Income tax: effective life of depreciating assets (applicable from 1 January 2007), TR 2006/5 – Income tax: effective life of depreciating assets and TR 2000/18 – Income tax: depreciation effective life and Taxation Ruling IT 2685 – Income tax: depreciation)
- Taxpayers' charter – what you need to know (NAT 2548)
- The simplified tax system – a guide for tax agents and small businesses (NAT 6459)
Infolines
We can offer a more personalised service if you provide a 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, GS T rulings, pay as you go (PAYG ) instalments and withholdings (from interest, dividends and royalties), business deductions, activity statements (including lodgment and payment), accounts and business registration (including ABN and TFN) - Superannuation 13 10 20
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 - Hearing or speech impairment
If you are deaf or have a hearing or speech impairment, you can phone the us 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. For 1800 free call numbers, phone 1800 555 727 and ask for the number you want.
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