Publications
- Other-capital-expenses
- Carbon sink forests
- Foreign exchange (forex): election out of the 12 month rule
- GST and the disposal of the capital assets
- Guide to capital gains tax 2013 (NAT 4151)
- Non-commercial losses
- Small business entity concessions
- Taxation of Financial Arrangements (TOFA)
- Income Tax Assessment Act 1997
- ATO Practice Statement Law Administration PS LA 2003/8 – Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
- Private ruling application form (not for tax professionals) (NAT 13742)
- Research and development tax incentive schedule instructions 2013 (NAT 6709)
- Taxation Ruling TR 2012/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2012) which replaced
- Taxation Ruling TR 2011/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2011)
- Taxation Ruling TR 2010/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2010)
- Taxation Ruling TR 2009/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2009)
- Taxation Ruling TR 2008/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2008)
- 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)
- Taxation Ruling TR 2006/5 – Income tax: effective life of depreciating assets
- Taxation Ruling TR 2000/18 – Income tax: depreciation effective life (including addendums)
- Taxation Ruling IT 2685 – Income tax: depreciation
- The Taxpayers' Charter (NAT 2548)
- The simplified tax system - a guide for tax agents and small businesses (NAT 6459)
To get any publication referred to in this guide:
- Order ATO publications
- phone 1300 720 092
Phone
We can offer a more personalised service if you provide a tax file number (TFN).
- Individual 13 28 61
Individual income tax and general personal tax enquiries, including capital gains tax. - Business 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. - Superannuation 13 10 20
Other services
If you do not speak English well and need help from us, phone the Translating and Interpreting Service (TIS) on 13 14 50.
If you are deaf or have a hearing or speech impairment, phone us 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 relayservice.com.auExternal Link