More information

Publications

Publications referred to in this guide are:

• Carbon sink forests
• Foreign exchange (forex): election out of the 12 month rule
• GST and the disposal of capital assets
• Guide to capital gains tax 2015
• Non-commercial losses  
• Private ruling application form (not for tax professionals)
• Research and development tax incentive schedule instructions 2015
• Small business entity concessions
• Taxation of financial arrangements (TOFA)
• Income Tax Assessment Act 1997
• PS LA 2003/8 – Taxation treatment of expenditure on low cost items for taxpayers carrying on a business
• Taxation Ruling TR 2014/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2014) which replaced Taxation Ruling TR 2013/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2013)
• Taxation Ruling TR 2012/2 – Income tax: effective life of depreciating assets (applicable from 1 July 2012)
• 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
• Overview of the Taxpayers' Charter

To get any publication referred to in this guide, you can:

• go to ato.gov.au/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, 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 want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.

If you are deaf or have a hearing or speech impairment, contact us through the National Relay Service (NRS). For more information, go to relayservice.gov.auExternal Link

Why not lodge online using myTax?

• myTax is our electronic tax preparation and lodgment software.
• myTax is secure, convenient and you can pre-fill your return with information from your employer, bank, government agencies, health fund and other.
• Most refunds in 12 business days or less.
• For more information about our lodgment options go to ato.gov.au/lodgeonline

If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2015.