Internet
For general tax information and up-to-date and comprehensive information about deductions, go to ato.gov.au
Publications
Find out about:
- About capital protected products and borrowings
- Foreign exchange (forex): overview
- Foreign exchange (forex): general information on average rates
- Foreign exchange (forex): the general translation rule
- Foreign income exemption for Australian residents and temporary residents - employee share schemes.
- Foreign income exemption for temporary residents - introduction
- Guide to capital gains tax 2015
- Debt and equity tests
- Dividend washing integrity rule
- Division 7A - closely held corporate limited partnerships
- Division 7A - overview
- Division 7A - trust amounts treated as dividends - payments and loans through the interposed entities
- Guide to foreign income tax offset rules
- Law Administration Practice Statement PS LA 2007/20 Division 7A – Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to disregard a deemed dividend in respect of the 2001–02 to 2006–07 income years
- Law Administration Practice Statement PS LA 2005/3 (GA) – Division 7A – extended timeframe for repayment of a loan or execution of a written loan agreement for the 2003/04 income year
- Personal investors guide to capital gains tax 2015 (NAT 4152)
- Refund of franking credits instructions and application for individuals 2015 (NAT 4105)
- Trans-Tasman imputation - information for New Zealand companies
- Taxation Determination TD 2004/1 – Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?
- Taxation Determination TD 2004/22 – Income tax: for off-market share buy-backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?
- Taxation Determination TD 2006/30 – Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?
- Taxation Ruling TR 2002/10 – Income tax: capital gains tax: asset register
- Taxation Ruling TR 2005/23 – Income tax: listed investment companies
- Taxation Ruling TR 2010/3 – Income tax: Division 7A loans: trust entitlements.
To get any publication referred to in this guide:
- go to ato.gov.au/publications
- phone 1300 720 092
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, 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 the ATO, phone the Translating and Interpreting Service (TIS) on 13 14 50.
If you are deaf or have a hearing or speech impairment, you can 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 relayservice.com.auExternal Link
Why not lodge online using myTax?
- myTax is our free electronic tax preparation and lodgment software.
- myTax is free, fast and secure, and you can pre-fill your return with information from your employer, bank, health fund and other government agencies.
- Most refunds in 12 business days or less.
- For more information about our lodgment options go to ato.gov.au/lodgeonline