You are viewing an archived copy of this website captured Wed Mar 05 08:20:10 AEDT 2014
Skip to contentSkip to search
  • Accessibility Languages Legal Database Tax topics A-Z
    About ATO
  • Australian Taxation Office logo
  •  
    In Legal database only
    Advanced Search
    • Home
    • Individuals
    • Business
    • Non-profit
    • Super
    • Tax professionals
    • ATO Graduate Development Program

      Applications open 11 March 2014

       Find out more

    • ATO app – updated

      CP0ATOapp2014

      Making it easier for you to conduct your personal or business tax affairs

       Find out more

    • Getting ready for uni?

      CP0047AusPost

      Get your tax file number the easy way, at Australia Post

       Find out more

    • Print friendly

      Print friendly

      You can print content on the website by page or by topic in a single document.

       Find out more

  • Individuals

    Individuals market segment button
    • Lodge your tax return
    • Find your lost super
    • Get a tax file number
    • How much tax should be taken from your pay
    • Difficulty paying your tax
    • Progress of return
    More for individuals
  • Small Business

    Businesses market segment button
    • Small business assist
    • Business activity statement BAS
    • Calculate tax to withhold from pay
    • Apply for an ABN
    • Update your registration details
    • Make a payment
    More for small business
  • News and updates iconNews and updates

  • Tax help - people affected by natural disasters

    13 January 2014

    Have you been affected by natural disaster? Don't worry about your tax affairs right away.

    Read moreArrow button
  • December Large business bulletin

    16 December 2013

    Find out how we're providing greater certainty in our cooperative compliance edition.

    Read moreArrow button
  • Beware of tax related scams

    07 November 2013

    Information to help you stay secure online when using your email and the internet

    Read moreArrow button
  • Tax tips for Australian businesses

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    05 January 2014  

    A new campaign to help Australian businesses meet their tax obligations.

    Read moreArrow button
  • More news and updates
  • Online services

    Register

    System maintenance and issuesAccess managerAbout online services

  • Forms

    • TFN declaration
    • ABN registration for individuals - sole traders
    • Withholding declaration
    • Applying for a Departing Australia super payment
    • PAYG withholding variation
    • TFN - application for individuals

    More forms and instructions Arrow button

    Tax rates and codes

    • HELP repayment thresholds and rates
    • Individual income tax rates
    • Foreign exchange rates
    • Tax tables
    • Key superannuation rates and thresholds
    • FBT

    More tax rates and codes Arrow button

    Calculators and tools

    • Comprehensive tax calculator
    • Tax withheld calculator
    • Progress of return
    • Super guarantee eligibility
    • Employee or contractor
    • Do I need to lodge a tax return

    More calculators and tools Arrow button

    • Print publications
  • Getting it right

    • Your rights
    • Tax planning
    • How we check compliance
    • Correct a mistake or dispute a decision
    • Tax evasion and crime
    • Report tax evasion

    Consultation

    • About consultation
    • Consultation online
    • Consultation: Business
    • Consultation - Individuals
    • Consultation: Non-profit organisations
    • Consultation: Tax practitioners
    • Consultation: Super
    • Consultation: Government entities

    Law, rulings and policy

    • Tax and super law
    • Rulings and ATO view
    • ATO policy and guidelines
    • New legislation

    Legal Database Arrow button

  • Freedom of information

    • Freedom of information disclosure log
    • Information Publication Scheme
  • Australian Taxation Office

    Working for all Australians
    Find us onFollow ATO on FacebookFollow ATO on TwitterSubscribe to ATO on YoutubeSubscribe to ATO via RSS

    SubscribeArrow button

    © Commonwealth of Australia

  • About ATO

    • About us
    • Contact us
    • Careers
    • Media centre
    • Research and statistics
    • Access, accountability and reporting
    • More About ATO

    Using ato.gov.au

    • Our commitment to you
    • Disclaimer
    • Glossary
    • What's new
      View more
      • All
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Website feedback
      View more
      • About information on this website
      • About this website generally
      • About the search facility
      • Report a fault
      • About the A-Z index
      • About e-tax
      • About calculators
    • Report tax evasion
      View more
      • Tax evasion and crime
      • Tax evasion reporting form
    • A-Z index
      View more
      • All
      • About ATO
      • Business
      • Individuals
      • Non-profit
      • Super
      • Tax professionals
    • Sitemap
      View more
      • About ATO
      • Individuals
      • Business
      • Non-profit organisations
      • Tax professionals
      • Super
    • Privacy
      View more
      • Privacy statement
      • Collection of personal information
      • Security of information

    Help for taxpayers

    • Other languages
    • Aboriginal and Torres Strait Islanders
    • Educators zone
    • Online security
    • Getting help with your tax
      View more
      • Getting a tax agent or helper
      • Appoint someone to act on your behalf
      • Tax Help program
      • Help for small business

    Related sites

    • Australian Business Register
    • Australian Valuation Office
    • Tax Practitioners Board
    • More related sites
  • Our commitment to you

    We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

    If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

    Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

    If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

    Copyright notice

    © Australian Taxation Office for the Commonwealth of Australia

    You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).