Internet
For general tax information and up-to-date and comprehensive information about deductions, go to ato.gov.au
Publications
- Small business entity concessions
- Farm management deposits scheme
- Guide to depreciating assets 2014
- Income Tax Assessment Act 1997
- Oyster farmers: calculating the value of trading stock
- Private ruling application form (not for tax professionals)
- Taxation Ruling TR 95/6 – Income tax: primary production and forestry
- Taxation Ruling TR 97/11 – Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 2001/14 – Income tax: Division 35 – non-commercial business losses
- Taxation Ruling TR 2006/3 – Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
- Taxation Ruling TR 2007/6 – Income tax: non-commercial business losses: Commissioner’s discretion
- Taxation Ruling TR 2013/4 – Income tax: effective life of depreciating assets (applicable from 1 July 2013).
The following publications have additional information for primary producers. If they are relevant to your circumstances, use them in conjunction with this guide.
- Business and professional items 2014
- Business and professional items schedule for individuals 2014
- Company tax return instructions 2014
- Partnership tax return instructions 2014
- Trust tax return instructions 2014
- Individual tax return instructions 2014
To get any publication referred to in this guide:
- go to ato.gov.au/publications for publications, taxation rulings, practice statements and forms
- phone our Publications Distribution Service on 1300 720 092.
Phone
We can offer a more personalised service if you provide your 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 interest, 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
A primary producer is an individual, a trust or a company carrying on a business of primary production. NAT 1712-6.2014