Taxation

Australian Taxation Office

www.ato.gov.au

GPO Box 9990, Adelaide 5001

Call Centre Phone numbers for various inquiries

Business tax enquiries - 13 28 66

Information about business income tax, fringe benefits tax (FBT), 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.

Personal tax enquiries - 13 28 61

Enquiries about retirement, family tax benefit, baby bonus, tax file number, pay as you go (PAYG) - including activity statements, Higher Education Loan Programme (HELP), Student Financial Supplement Scheme, account balance or replacement cheque, preparation of an online tax return, general income tax, lodgment and notices of assessment.

Specific enquiries can be directed to the sections detailed on the right hand side of this page.

Superannuation enquiries - 13 10 20

Enquiries about super co-contributions, superannuation contributions surcharge, superannuation guarantee - including non payment by an employer, lost superannuation, self managed superannuation funds, simpler super and general superannuation enquiries.

Legal Database

• ATO Legal Database
• ATO new legislation

Superannuation

ATO - Superannuation

Rulings & Determinations

• AustLII ATO Rulings / Determinations and Draft Rulings / Determinations
• Register of Private Binding Rulings

General

ATO pages for legal practitioners

Tools

• Fast Lawyers Toolkit in right hand column of this page.
• Income Tax Calculator - Comprehensive
• Income Tax Calculator - Simple
• ABN Entitlement decision tool
• Employee/contractor decision tool ATO (for tax purposes)
• Employee/contractor decision tool business.gov.au (for employment and other purposes)
• Relevant Contractor Decision Tool (Revenue SA for Payroll Tax)

Rates

• Company tax rates
• Division 7A - benchmark interest rates
• Fringe benefits tax - rates and thresholds
• Fuel tax credits rates and eligible fuels
• Individual income tax rates
• PAYG withholding tax tables

Calculators

• CGT small business concessions tool
• Decline in value calculator
• Demergers calculator
• Division 7A calculator and decision tool
• Employment termination payment calculator (after 1.7.07)
• Excise tariff working pages
• Flood levy calculator
• FBT Calculator
• Fuel tax credit calculator
• GST property tool
• Interactive GST worksheet for the BAS
• HELP repayment calculator
• Higher Education Loan Program (HELP) voluntary repayment calculator
• Superannuation guarantee eligibility decision tool
• Tax withheld calculator

Loan Calculators (12)

How Much Can I Borrow? Calculator How Much Can I Borrow? Calculator
This calculator provides an estimate of the maximum you can borrow, taking into account your monthly income and expenditure and current interest rates. This calculator also builds in a buffer for interest rate rises.

Income and Expenditure Worksheet
Use the income and expenditure worksheet to calculate how much you can afford to borrow.

Basic Repayment Calculator
Enter the interest rate, the term of the loan and the amount you are borrowing to get the minimum monthly repayment and the amount of interest paid.

Fixed vs Variable Interest Rate Calculator
This simulator allows you to analyse the choice of a fixed or variable rate by modeling changes in the variable interest rate and comparing the amount repaid during the period and the outstanding loan balance at the end of the period.

Mortgage Broker Checklist If you're planning to use a mortgage broker to help you find the perfect home loan, there is some information you should find out from your broker before you start.

Loan Repayment Calculator - Work out what your minimum weekly, fortnightly or monthly loan repayments would be for any borrowed amount.

Extra Repayments Calculator - Find out how much you can save in interest and shorten your loan term by making additional repayments over and above your current monthly repayment.

Lump Sum Repayments Calculator - Find out how much you can save in interest and shorten your loan term by making a one-off lump sum repayment on top of your current monthly repayment.

Split Loan Calculator - Splitting your home loan into fixed and variable rate portions can provide insurance against future changes in interest rates that we can't predict. Use this tool to calculate your repayments and total interest under different fixed and variable rate scenarios.

Loan Comparison Calculator - Select any two home loans on the market for a direct cost comparison. Determine which is the cheapest in total fees and interest over the life of the loan.

Stamp Duty Calculator - Work out how much stamp duty will be payable on the purchase of your new home.

Principal & Interest Calculator - Work out what portion of each monthly repayment is principal and what portion is interest.

Costs of Buying (2)

Lenders Mortgage Insurance Estimator
In nearly all cases, if you borrow more than 80 per cent of what the lender considers to be the value of the property they will ask you to pay their mortgage insurance. This handy estimator determines how much this is likely to cost you.

Home Cost Estimator
This calculator allows you to estimate the total cost of purchasing a property including all those nasty hidden costs.

Buy or Rent or Invest (4)

Rent vs Buy
This tool allows you to compare your estimated financial position after seven years of renting with your estimated financial position after seven years of home loan repayments.

Buy Then Sell or Sell Then Buy
This estimator provides an indication of the costs you will face depending on the order in which you sell your old home and buy your new one.

Relocation Timeline
This calculator takes your specific moving details and produces a customized timeline. This can then be printed out in the form of a checklist to tick off tasks as they are completed.

Can I Afford An Investment Property?
This tool provides an estimate of how much an investment property will cost. It combines the cash operating revenue and the cash operating expenses with the change in the amount of income tax paid to measure the net change in the investors income due to the investment property.

Banking (12)

Search & Compare Savings Accounts and Term Deposits
Small Business Loans
Small Business Calculator
Compare credit cards - The small business calculator that lets you enter set-up costs and running costs to establish a comprehensive business financial summary.
Debentures comparison page
Compare Homeloans
Transaction Accounts
Personal Loans
Small Business Loans
Business At Call Accounts
Business Credit Cards
Business Term Deposits

Investment (3)

Margin Lending Calculator - Gearing Simulator
Margin Lending Calculator - Stock Lookup
Find and compare brokers

Planners (3)

Savings Calculator

Budget Planner - Try our Budget Planner. Enter your annual income and expenses to assess your financial position.

Statement of financial position. Check your financial position and overall financial capacity.

Retirement / Superannuation (6)

Retirement planner
Could your super and the age pension be enough to give you the income you would like to have when you retire? Ask the FIDO retirement planner to crunch the numbers and show you.

Account-based pension calculatorAccount-based pension calculator
An account-based pension or annuity is one of the products you can buy with your super when you retire. Account based pensions are also known as allocated pensions.

Superannuation calculator
Works out how much super you'll have when you retire and how fees affect your final payout.

Reverse mortgage calculator Reverse mortgage calculator
See how your reverse mortgage debt builds up and may affect how much of your home you still own as time goes by.

Centrelink Rate Estimator

Super vs mortgage calculator

Federal - Tax, Help and Others (16)

Rates

Income tax
Individual income tax rates - Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial year 2009-10 and 2010-11.
Individual income tax rates for prior years - Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for prior financial years.
PAYG withholding
Students and graduates

Calculators

Income tax
International
Families
Medical
PAYG withholding
Payments
Seniors
Students and graduates
Superannuation
Work related expenses
Other calculators
Other tools

Insurance Guides (5)

Car Insurance Guide (MoneySmart)
Health Insurance Guide (MoneySmart)
Home & Contents Insurance Guide (MoneySmart)
Life Insurance Guide (MoneySmart)
Travel Insurance Guide (MoneySmart)

Cause Lists

• Federal Court - Adelaide
• Administrative Appeals Tribunal - Adelaide
• Supreme Court Civil
• District Court Civil
• Adelaide MC Civil

Accounting Bodies

• Association of Taxation and Management Accountants
• ATAX: Australian Taxation Studies Program
• Australian Accounting Standards Board
• CPA Australia
• Institute of Chartered Accountants in Australia
• Institute of Actuaries of Australia
• Institute of Public Accountants
• National Tax and Accountants' Association
• The Tax Institute

• Deloitte
• Ernst & Young
• KPMG Australia
• Price Waterhouse Coopers

Federal Legislation

• A New Tax System (Goods and Services Tax) Act 1999
• A New Tax System (Goods and Services Tax) Regs 1999
• Fringe Benefits Tax Act 1986
• Fringe Benefits Tax Regs 1992
• Income Tax Assessment Act 1936
• Income Tax Regs 1936
• Income Tax Assessment Act 1997
• Income Tax Assessment Regs 1997
•  

Act Finder (AustLII)

Regulation Finder (AustLII)

If Section and Schedule are blank, you will be taken to the AustLII Index. Update Status Page.  Help

State Legislation

• Land Tax Act 1936
• Land Tax Regs 2010
• Payroll Tax Act 2009
• Stamp Duties Act 1923
• Stamp Duties Regs 2013
• Taxation Administration Act 1996
• Taxation Administration Regs 2008
•  

Revenue SA

www.revenuesa.sa.gov.au

Taxpayer Hall, Ground Floor
State Administration Centre
200 Victoria Square Adelaide SA 5000

Mail Addresses, Phone Numbers,
Fax Numbers and Email Addresses

• Conveyances Stamp Duty Calculator
• All Stamp Duty Calculators
• RevNet - Approved Document List
• Document Guide (Self-Determined)
• RevNet - Guidelines
• Document Guide (Opinions)
• Revenue Rulings
• Forms
• Council Rate Concession
• Council Rate Concession

• Revenue SA - Emergency Services Levy Pages
• Emergency Services Levy Calculator
• Guide to ESL Legislation
• Revenue SA - Land Tax Pages
• Guide to Land Tax
• Land Tax Calculator
• Payroll Tax Pages
• Payroll Tax Guide to Legislation
• Revenue SA - Stamp Duty Pages
• Stamp Duty Document Guide
• Stamp Duty Calculators
• Revenue SA - First Home Owners

AAT

Administrative Appeals Tribunal

www.aat.gov.au

11th Floor, Chesser House
91 Grenfell Street
Adelaide SA 5000

GPO Box 9955
Adelaide SA 5000

Telephone

(08) 8201 0600 (metropolitan area)
1300 366 700 (country areas)

Fax: (08) 8201 0610

opening Hours
Monday to Friday 8.30 a.m. to 5.00 p.m.

• AAT Forms
• AAT Fees

• Administrative Appeals Tribunal Act 1975
• Administrative Appeals Tribunal Regulations 1976
• AAT Jurisdiction list
•  

Practice Directions

• General Practice Direction
• Practice Direction relating to Section 37 of the Act
• Listing and Adjournment Practice Direction
• Small Taxation Claims Tribunal Practice Direction
• Freedom of Information Practice Direction

Guides

• Guidelines relating to Expert and Opinion Evidence
• Guidelines for the Use of Concurrent Evidence in the AAT

Cases

• Recent decisions of the AAT
• AustLII Administrative Appeals Tribunal 1976-

Business Institutions

• Australian Stock Exchange (ASX)
• Australian Institute of Company Directors
• Australian Chamber of Commerce and Industry
• Business SA
• Chartered Secretaries Australia
• Franchise Council of Australia
• Takeovers Panel

General

• Australian Financial Review
• Australian Stock Exchange (ASX)
• Dictionary of Australian Investment Terms
• Australian Financial Security Authority (AFSA)
• Property Council of Australia