www.ato.gov.au
Open in
urlscan Pro
2a02:26f0:fb:591::2a3a
Public Scan
Submitted URL: https://ato.gov.au.mcas.ms/
Effective URL: https://www.ato.gov.au/
Submission Tags: krdtest
Submission: On September 08 via api from JP — Scanned from DE
Effective URL: https://www.ato.gov.au/
Submission Tags: krdtest
Submission: On September 08 via api from JP — Scanned from DE
Form analysis
1 forms found in the DOMPOST /?default
<form method="post" action="/?default" id="aspnetForm">
<div class="aspNetHidden">
<input type="hidden" name="EktronClientManager" id="EktronClientManager" value="-569449246,-1939951303,-1080527330,-1687560804,-1388997516,2009761168,27274999,1979897163,-422906301,-1818005853,-1475916077,-1911779796">
<input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE"
value="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">
</div>
<script type="text/javascript">
//<![CDATA[
var visitorCookieName = "atogovauvisitor"; //]]>
</script>
<div class="aspNetHidden">
<input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="14064BC1">
</div>
<!-- Google Tag Manager -->
<noscript>
<iframe src="//www.googletagmanager.com/ns.html?id=GTM-MHRDBG" id="ctl00_GTM" height="0" width="0" style="display: none; visibility: hidden"></iframe>
</noscript>
<script>
(function(w, d, s, l, i) {
w[l] = w[l] || [];
w[l].push({
'gtm.start': new Date().getTime(),
event: 'gtm.js'
});
var f = d.getElementsByTagName(s)[0],
j = d.createElement(s),
dl = l != 'dataLayer' ? '&l=' + l : '';
j.async = true;
j.src = '//www.googletagmanager.com/gtm.js?id=' + i + dl;
f.parentNode.insertBefore(j, f);
})(window, document, 'script', 'dataLayer', 'GTM-MHRDBG');
</script>
<!-- End Google Tag Manager -->
<!--googleoff: all-->
<div id="skiptoLinks"><!-- Will be filled in automatically --><a id="skip-link-main-content" href="#">Skip to main content</a><a id="skip-link-search" href="#">Skip to search</a><a id="skip-link-alex" href="#">Skip to Alex Virtual Assistant</a>
</div>
<script src="/js/accessible-skip-links.min.js"></script>
<!--googleon: all-->
<!-- HEADER STARTS, inherited from the home page-->
<header class="site-header">
<script type="text/html" id="template-login">
<div id="template-login">
<div class="login"><label>
<h3>Login as</h3>
<div class="sel-style"><select>
<option selected="selected" value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage" class="individual">Individual</option>
<option value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Sole Trader</option>
<option value="https://onlineservices.ato.gov.au/business/">Business</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/">BAS Agent</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/">Tax Agent</option>
<option value="https://am.ato.gov.au/amsupport/pages/welcome.htm">Access Manager</option>
<option value="https://onlineservices.ato.gov.au/non-resident/">Non-resident</option>
</select> </div>
</label><button type="button" class="login-button">Login</button><a href="/register" class="register">Register
<span aria-hidden="true" class="triangle">▶</span></a><span class="service-links"><a href="/atoo_systemmaintenance" class="system-maintenance">System maintenance and issues</a><span
class="separator"></span><a href="/accessmanager" class="access-manager">Access manager</a></span> </div>
</div>
</script>
<div>
<section class="sticky-menu visible-xs">
<div class="sticky-menu-buttons left-side"> </div>
<h1 class="title"><a class="subtle-link" href="/"><span>ato</span></a></h1>
<div class="sticky-menu-buttons right-side"> </div>
</section>
<div class="top-nav-stripe layout-stripe hidden-xs">
<nav class="top-nav layout-content-box">
<ul>
<li class="go-to-atogovau"><a href="/">Go to <b>ato.gov.au</b></a></li>
<li><a target="_self" href="/Whats-new.aspx?marketsegment=Entire%20Website">What's New</a></li>
<li><a target="_self" href="https://community.ato.gov.au">ATO Community</a></li>
<li><a onclick="ntptEventTag('ev=UpperNavAZ');" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Entire%20website">Tax Topics A-Z</a></li>
<li class="legal-active"><a onclick="ntptEventTag('ev=UpperNavLegal');" href="/Law/">Legal Database</a></li>
<li><a href="#" class="btn-login emphasised" aria-haspopup="true">Login</a></li>
</ul>
</nav>
</div>
<div class="header-popup-container layout-content-box">
<div class="header-popup" role="dialog">
<div role="document"><button type="button" class="close popup-focus"><span class="icon" aria-hidden="true"></span><span class="sr-only">Close popup</span></button>
<section class="popup-content">
</section>
</div>
</div>
</div>
</div>
<div class="main-bar-stripe layout-stripe">
<div>
<div>
<div class="main-bar-stripe layout-stripe">
<div class="main-bar layout-content-box">
<div class="logo">
<h1><a href="/" title="Back to Australian Taxation Office homepage"><img border="0" src="/uploadedImages/Content/_DEM/Images/logo-ato.png" alt="Australian Taxation Office" id="ATOLogo" title="Australian Taxation Office logo"></a></h1>
</div>
<div class="search"><span class="search-bar"><input type="text" aria-label="Search ato.gov.au" class="searchField" id="txt_banner_field" name="txt_banner_field"><button type="submit" class="searchButton" title="Submit search"
id="ctl00_searchBoxContainerDropZone_columnDisplay_ctl00_controlcolumn_ctl00_WidgetHost_WidgetHost_widget_ATO_SiteSearch1_btn_banner_search"
onclick="return Parse_Banner_Search('Search ato.gov.au', 'NULL', 'NULL', 'ROBOTS:INDEX', '-ROBOTS:Index%20Only.-ROBOTS:Not%20Searchable', 'dc_date_filter', 'Results.aspx', 'ATO_Home', 'ato_gsacode', 'ato_reference_natNumber', 'DCTERMS_identifier');"
value="Search" name="ctl00$searchBoxContainerDropZone$columnDisplay$ctl00$controlcolumn$ctl00$WidgetHost$WidgetHost_widget$ATO_SiteSearch1$btn_banner_search"><span class="glyphicon glyphicon-search" aria-hidden="true"></span><span
class="sr-only">Search</span></button></span> </div>
</div>
</div>
</div>
</div>
</div>
<div class="main-nav-stripe layout-stripe hidden-xs">
<h2 class="sr-only">Main navigation</h2>
<div>
<nav aria-label="Main navigation" role="application menubar" id="mega-menu-desktop" class="main-nav layout-content-box" aria-activedescendant="dmm-link-0" xmlns:msxsl="urn:schemas-microsoft-com:xslt">
<ul>
<li><a class="level-1 active" href="/" id="dmm-link-0">Home</a></li>
<li><a class="level-1" href="/Individuals/" id="dmm-link-1">Individuals</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/Individuals/Your-tax-return/In-detail/New-to-tax-and-super/" id="dmm-link-2">New to tax</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Tax-file-number/Apply-for-a-TFN/" id="dmm-link-3">How to apply for a TFN</a></li>
<li><a href="/General/Online-services/Create-your-myGov-account-and-link-it-to-the-ATO/" id="dmm-link-4">Create your myGov account and link it to the ATO</a></li>
<li><a href="/Individuals/coming-to-australia-or-going-overseas/Your-tax-residency/" id="dmm-link-5">Your tax residency</a></li>
</ul>
<h3><a class="level-2" href="/individuals/working/working-as-an-employee/" id="dmm-link-6">Starting work</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Working/Working-as-an-employee/Income-from-more-than-one-job/" id="dmm-link-7">Income from more than one job</a></li>
<li><a href="/Rates/Individual-income-tax-rates/" id="dmm-link-8">Individual income tax rates</a></li>
<li><a href="/Individuals/Tax-file-number/Lost-or-stolen-TFN/" id="dmm-link-9">How to find your TFN</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Tax-file-number/Update-your-TFN-details/" id="dmm-link-10">Update and protect your details</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Tax-file-number/Update-your-TFN-details/" id="dmm-link-11">Update your TFN details</a></li>
<li><a href="/General/Online-services/Identity-security-and-scams/Protect-your-information/" id="dmm-link-12">Protect your information</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Your-tax-return/" id="dmm-link-13">Your tax return</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Your-tax-return/Work-out-if-you-need-to-lodge-a-tax-return/" id="dmm-link-14">Work out if you need to lodge a tax return</a></li>
<li><a href="/Individuals/Your-tax-return/What-s-new-for-individuals/" id="dmm-link-15">What's new for individuals</a></li>
<li><a href="/Individuals/Your-tax-return/How-to-lodge-your-tax-return/" id="dmm-link-16">How to lodge your tax return</a></li>
<li><a href="/Individuals/Your-tax-return/Help-and-support-to-lodge-your-tax-return/" id="dmm-link-17">Help and support to lodge your tax return</a></li>
<li><a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/" id="dmm-link-18">Check the progress of your tax return</a></li>
<li><a href="/Individuals/Your-tax-return/Correct-(amend)-your-tax-return/" id="dmm-link-19">Correct (amend) your tax return</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Individuals/Income-and-deductions/" id="dmm-link-20">Preparing your tax return</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Income-and-deductions/Income-you-must-declare/" id="dmm-link-21">Income you must declare</a></li>
<li><a href="/Individuals/Working/Working-as-an-employee/Access-your-income-statement/" id="dmm-link-22">Accessing your income statement</a></li>
<li><a href="/Individuals/Income-and-deductions/Deductions-you-can-claim/" id="dmm-link-23">Deductions you can claim</a></li>
<li><a href="/Individuals/Income-and-deductions/Deductions-you-can-claim/Home-office-expenses/" id="dmm-link-24">Working from home expenses</a></li>
<li><a href="/Individuals/Income-and-deductions/Occupation-and-industry-specific-guides/ " id="dmm-link-25">Occupation and industry specific income and work-related expenses</a></li>
<li><a href="/Individuals/Income-and-deductions/Offsets-and-rebates/" id="dmm-link-26">Offsets and rebates</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Investments-and-assets/" id="dmm-link-27">Investments and assets</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Investments-and-assets/Residential-rental-properties/" id="dmm-link-28">Residential rental properties and holiday homes</a></li>
<li><a href="/Individuals/Investments-and-assets/Investing-in-shares/" id="dmm-link-29">Shares and units</a></li>
<li><a href="/general/gen/tax-treatment-of-crypto-currencies-in-australia---specifically-bitcoin/" id="dmm-link-30">Cryptocurrency</a></li>
<li><a href="/Individuals/Capital-gains-tax/" id="dmm-link-31">Capital gains tax</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Medicare-and-private-health-insurance/" id="dmm-link-32">Medicare and private health insurance</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy/" id="dmm-link-33">Medicare levy</a></li>
<li><a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy-surcharge/" id="dmm-link-34">Medicare levy surcharge</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Super/" id="dmm-link-35">Super</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Super/Growing-your-super/" id="dmm-link-36">Growing your super</a></li>
<li><a href="/Individuals/Super/Growing-your-super/Keeping-track-of-your-super/" id="dmm-link-37">Keeping track of your super</a></li>
<li><a href="/Individuals/Super/Growing-your-super/Unpaid-super-from-your-employer/" id="dmm-link-38">Unpaid super</a></li>
<li><a href="/Individuals/Super/Withdrawing-and-using-your-super/" id="dmm-link-39">Withdrawing and using your super</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-40">Help and paying the ATO</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/Your-notice-of-assessment/" id="dmm-link-41">Your Notice of Assessment</a></li>
<li><a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/Why-you-may-receive-a-tax-bill/" id="dmm-link-42">Why you may receive a tax bill</a></li>
<li><a href="/General/Support-to-lodge-and-pay/Tax-support-through-challenging-times/" id="dmm-link-43">Tax support through challenging times</a></li>
</ul>
<h3><a class="level-2" href="/Individuals/Your-tax-return/In-detail/New-to-tax-and-super/" id="dmm-link-44">Your situation</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Study-and-training-support-loans/" id="dmm-link-45">Education and study loan</a></li>
<li><a href="/Individuals/Deceased-estates/" id="dmm-link-46">When someone dies</a></li>
<li><a href="/Individuals/Working/Working-as-an-employee/Leaving-the-workforce/" id="dmm-link-47">Retirement and leaving your job</a></li>
<li><a href="/Individuals/coming-to-australia-or-going-overseas/Your-tax-residency/" id="dmm-link-48">Coming to Australia or going overseas</a></li>
</ul>
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-49">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/Calculators-and-tools/?sorttype=SortByTitle" id="dmm-link-50">Tools and calculators</a></li>
<li><a href="/general/online-services/ato-app/mydeductions/" id="dmm-link-51">myDeductions - how can it help</a></li>
<li><a href="https://community.ato.gov.au/" id="dmm-link-52">ATO community </a></li>
<li><a href="/General/Online-services/Using-ATO-online-services/" id="dmm-link-53">Using ATO online services</a></li>
<li><a href="/General/Other-languages/" id="dmm-link-54">Other languages</a></li>
</ul>
</div>
</div>
</div>
</li>
<li><a class="level-1" href="/Business/" id="dmm-link-55">Business</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/Business/Registration/" id="dmm-link-56">Registration</a></h3>
<ul class="level-3-list">
<li><a href="/Business/Registration/Work-out-which-registrations-you-need/" id="dmm-link-57">Work out which registrations you need</a></li>
<li><a href="/Business/Registration/Update-your-details/" id="dmm-link-58">Update your details</a></li>
</ul>
<h3><a class="level-2" href="/Business/Business-activity-statements-(BAS)/" id="dmm-link-59">Business activity statement</a></h3>
<ul class="level-3-list">
<li><a href="/Business/Business-activity-statements-(BAS)/How-to-lodge-your-BAS/" id="dmm-link-60">How to lodge your BAS</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/PAYG-instalments/" id="dmm-link-61">Pay as you go instalments</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Pay-as-you-go-(PAYG)-withholding/" id="dmm-link-62">Pay as you go tax withheld</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Fringe-benefits-tax-(FBT)-instalment/" id="dmm-link-63">Fringe benefits tax instalment</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Luxury-car-tax-(LCT)/" id="dmm-link-64">Luxury car tax</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Wine-equalisation-tax-(WET)/" id="dmm-link-65">Wine equalisation tax</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Fuel-tax-credits/" id="dmm-link-66">Fuel tax credits</a></li>
<li><a href="/Business/Business-activity-statements-(BAS)/Instalment-notices-for-GST-and-PAYG-instalments/" id="dmm-link-67">Instalment notices for GST and PAYG instalments</a></li>
</ul>
<h3><a class="level-2" href="/Business/Single-Touch-Payroll/" id="dmm-link-68">Single Touch Payroll</a></h3>
<ul class="level-3-list">
<li><a href="/Business/Single-Touch-Payroll/Start-reporting/" id="dmm-link-69">Start reporting</a></li>
<li><a href="/Business/Single-Touch-Payroll/Concessional-reporting/" id="dmm-link-70">Concessional reporting</a></li>
<li><a href="/Business/Single-Touch-Payroll/Need-more-time/" id="dmm-link-71">Need more time?</a></li>
<li><a href="/Business/Single-Touch-Payroll/Single-Touch-Payroll-for-employees/" id="dmm-link-72">Single Touch Payroll for employees</a></li>
<li><a href="/Business/Single-Touch-Payroll/News,-events-and-resources/" id="dmm-link-73">News, events and resources</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/general/online-services/" id="dmm-link-74">Online Services</a></h3>
<ul class="level-3-list">
<li><a href="/General/Online-services/Businesses/" id="dmm-link-75">Businesses</a></li>
<li><a href="/General/Online-services/Technical-support/" id="dmm-link-76">Technical support</a></li>
<li><a href="/General/Online-services/System-Maintenance/" id="dmm-link-77">System maintenance </a></li>
</ul>
<h3><a class="level-2" href="/General/Paying-the-ATO/" id="dmm-link-78">Paying the ATO</a></h3>
<ul class="level-3-list">
<li><a href="/General/Paying-the-ATO/How-to-pay/" id="dmm-link-79">How to pay</a></li>
<li><a href="/General/Paying-the-ATO/How-much-you-owe/" id="dmm-link-80">How much you owe</a></li>
<li><a href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-81">Help with paying</a></li>
<li><a href="/General/Paying-the-ATO/If-you-don-t-pay/" id="dmm-link-82">If you don't pay</a></li>
</ul>
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-83">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/Business/E-invoicing/" id="dmm-link-84">E-invoicing</a></li>
<li><a href="/Rates/Tax-tables/" id="dmm-link-85">Tax tables</a></li>
<li><a href="/Forms/" id="dmm-link-86">Forms</a></li>
<li><a href="/Business/Privately-owned-and-wealthy-groups/" id="dmm-link-87">Privately owned and wealthy groups</a></li>
<li><a href="/Business/Public-business-and-international/" id="dmm-link-88">Public business and international groups</a></li>
<li><a href="/business/large-business/" id="dmm-link-89">Large Business </a></li>
<li><a href="/General/Trusts/" id="dmm-link-90">Trusts</a></li>
<li><a href="/general/online-services/identity-security-and-scams/help-for-identity-theft/" id="dmm-link-91">Help for identity theft</a></li>
<li><a href="/General/Tax-avoidance-taskforce/" id="dmm-link-92">Tax avoidance taskforce</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Business/Starting-your-own-business/Supporting-your-small-business/" id="dmm-link-93">Small business</a></h3>
<ul class="level-3-list">
<li><a href="/Newsroom/smallbusiness/" id="dmm-link-94">Small business newsroom</a></li>
<li><a href="/Business/Starting-your-own-business/" id="dmm-link-95">Starting your own business</a></li>
<li><a href="http://www.sba.ato.gov.au/" id="dmm-link-96">Small business assist</a></li>
<li><a href="/About-ATO/Contact-us/Self-help-services/Business-self-service/" id="dmm-link-97">Need tax help after hours?</a></li>
<li><a href="/Business/Small-business-entity-concessions/" id="dmm-link-98">Small business entity concessions</a></li>
<li><a href="/Business/Starting-your-own-business/Supporting-your-small-business/" id="dmm-link-99">Supporting your small business</a></li>
</ul>
<h3><a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-100">Key tax topics for business</a></h3>
<ul class="level-3-list">
<li><a href="/Business/GST/" id="dmm-link-101">Goods and services tax (GST)</a></li>
<li><a href="/Business/Record-keeping-for-business/" id="dmm-link-102">Record keeping for business</a></li>
<li><a href="/general/property/" id="dmm-link-103">Buy or sell property</a></li>
<li><a href="/General/Foreign-investment-in-Australia/" id="dmm-link-104">Foreign investment in Australia</a></li>
<li><a href="/Business/Capital-gains-tax-for-business-assets/" id="dmm-link-105">Capital gains tax (CGT)</a></li>
<li><a href="/General/Fringe-benefits-tax-(FBT)/" id="dmm-link-106">Fringe benefits tax (FBT)</a></li>
<li><a href="/Business/Fuel-schemes/" id="dmm-link-107">Fuel schemes</a></li>
<li><a href="/business/business-bulletins-newsroom/" id="dmm-link-108">Business bulletins newsroom</a></li>
<li><a href="/Business/Income-and-deductions-for-business/" id="dmm-link-109">Income and deductions for business</a></li>
<li><a href="/Business/PAYG-withholding/" id="dmm-link-110">PAYG withholding</a></li>
<li><a href="/Business/Super-for-employers/" id="dmm-link-111">Super for Employers</a></li>
<li><a href="/Business/Reports-and-returns/" id="dmm-link-112">Reports and returns</a></li>
<li><a href="/Business/Your-workers/" id="dmm-link-113">Your workers</a></li>
<li><a href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Entire website" id="dmm-link-114">Tax topics (A to Z)</a></li>
</ul>
</div>
</div>
</div>
</li>
<li><a class="level-1" href="/Non-profit/" id="dmm-link-115">Not-for-profit</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/Non-profit/Getting-started/" id="dmm-link-116">Getting started</a></h3>
<ul class="level-3-list">
<li><a href="/Non-profit/Getting-started/Starting-an-NFP/" id="dmm-link-117">Starting an NFP</a></li>
<li><a href="/Non-profit/Getting-started/Know-your-legal-structure/" id="dmm-link-118">Know your legal structure</a></li>
<li><a href="/Non-profit/Getting-started/What-type-of-NFP-is-your-organisation-/" id="dmm-link-119">What type of NFP is your organisation?</a></li>
<li><a href="/Non-profit/Getting-started/What-tax-concessions-are-available-/" id="dmm-link-120">What tax concessions are available?</a></li>
<li><a href="/Non-profit/Getting-started/Register-your-NFP/" id="dmm-link-121">Register your NFP</a></li>
<li><a href="/Non-profit/Getting-started/Other-registrations/" id="dmm-link-122">Other registrations</a></li>
<li><a href="/Non-profit/Getting-started/Getting-endorsed/" id="dmm-link-123">Getting endorsed</a></li>
</ul>
<h3><a class="level-2" href="/Non-profit/Your-workers/" id="dmm-link-124">Your workers</a></h3>
<ul class="level-3-list">
<li><a href="/Non-profit/Your-workers/Your-obligations-to-workers-and-independent-contractors/" id="dmm-link-125">Your obligations to workers and independent contractors</a></li>
<li><a href="/Non-profit/Your-workers/Your-volunteers/" id="dmm-link-126">Your volunteers</a></li>
</ul>
<h3><a class="level-2" href="/general/online-services/" id="dmm-link-127">Online Services</a></h3>
<ul class="level-3-list">
<li><a href="/General/Online-services/Online-security/" id="dmm-link-128">Online security</a></li>
<li><a href="/General/Online-services/Technical-support/" id="dmm-link-129">Technical support</a></li>
<li><a href="/General/Online-services/System-Maintenance/" id="dmm-link-130">System maintenance</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Non-profit/Gifts-and-fundraising/" id="dmm-link-131">Gifts and fundraising</a></h3>
<ul class="level-3-list">
<li><a href="/Non-profit/Gifts-and-fundraising/Receiving-tax-deductible-gifts/" id="dmm-link-132">Receiving tax-deductible gifts</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Claiming-tax-deductions/" id="dmm-link-133">Claiming tax deductions</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Valuing-contributions-and-minor-benefits/" id="dmm-link-134">Valuing contributions and minor benefits</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Fundraising-events/" id="dmm-link-135">Fundraising events</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Workplace-and-business-support/" id="dmm-link-136">Workplace and business support</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Tax-and-fundraising/" id="dmm-link-137">Tax and fundraising</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Helping-in-a-disaster/" id="dmm-link-138">Helping in a disaster</a></li>
<li><a href="/Non-profit/Gifts-and-fundraising/Gifts-and-fundraising-for-non-DGRs/" id="dmm-link-139">Gifts and fundraising for non-DGRs</a></li>
</ul>
<h3><a class="level-2" href="/Non-profit/statements-and-returns/" id="dmm-link-140">Statements and returns</a></h3>
<ul class="level-3-list">
<li><a href="/Non-profit/Statements-and-returns/Activity-statements/" id="dmm-link-141">Activity statements</a></li>
<li><a href="/Non-profit/Statements-and-returns/Annual-GST-returns/" id="dmm-link-142">Annual GST returns</a></li>
<li><a href="/General/Fringe-benefits-tax-(FBT)/Reporting,-lodging-and-paying-FBT/" id="dmm-link-143">Fringe benefits tax returns</a></li>
<li><a href="/Non-profit/Statements-and-returns/PAYG-withholding/" id="dmm-link-144">PAYG withholding</a></li>
<li><a href="/Non-profit/Statements-and-returns/Income-tax-returns/" id="dmm-link-145">Income tax returns</a></li>
<li><a href="/Non-profit/Statements-and-returns/Ancillary-fund-returns/" id="dmm-link-146">Ancillary fund returns</a></li>
<li><a href="/Non-profit/Statements-and-returns/Franking-credit-refunds/" id="dmm-link-147">Franking credit refunds</a></li>
<li><a href="/Non-profit/Statements-and-returns/Not-for-profits-and-the-Common-Reporting-Standard/" id="dmm-link-148">Common Reporting Standard</a></li>
<li>
<a href="/Individuals/Investments-and-assets/In-detail/Rental-affordability-schemes/National-rental-affordability-scheme---refundable-tax-offset-and-other-taxation-issues/" id="dmm-link-149">National rental affordability scheme</a>
</li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Non-profit/Your-organisation/" id="dmm-link-150">Your organisation</a></h3>
<ul class="level-3-list">
<li><a href="/Non-profit/Your-organisation/Do-you-have-to-pay-income-tax-/" id="dmm-link-151">Do you have to pay income tax?</a></li>
<li><a href="/Non-profit/Your-organisation/GST/" id="dmm-link-152">GST</a></li>
<li><a href="/Non-profit/Your-organisation/Dealing-with-suppliers/" id="dmm-link-153">Dealing with suppliers</a></li>
<li><a href="/Non-profit/Your-organisation/Investments,-credits-and-refunds/" id="dmm-link-154">Investments, credits and refunds</a></li>
<li><a href="/Non-profit/Your-organisation/Records,-reporting-and-paying-tax/" id="dmm-link-155">Records, reporting and paying tax</a></li>
<li><a href="/Non-profit/Your-organisation/State-and-territory-taxes/" id="dmm-link-156">State and territory taxes</a></li>
<li><a href="/Non-profit/Your-organisation/Changes-to-your-organisation/" id="dmm-link-157">Changes to your organisation</a></li>
</ul>
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-158">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/non-profit/newsroom/" id="dmm-link-159">Not-for-profit newsroom</a></li>
<li><a href="/Non-profit/Getting-started/In-detail/Getting-help/" id="dmm-link-160">Getting help</a></li>
<li><a href="/Non-profit/Your-organisation/In-detail/Encouraging-NFP-participation-in-the-tax-system/" id="dmm-link-161">Encouraging NFP participation in the tax system</a></li>
<li><a href="/Non-profit/Getting-started/In-detail/Induction-package/Induction-package-for-not-for-profit-administrators/" id="dmm-link-162">Induction package for administrators</a></li>
<li><a href="/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/" id="dmm-link-163">Not-for-profit Stewardship Group</a></li>
<li><a href="https://www.acnc.gov.au/" id="dmm-link-164">Australian Charities and Not-for-profits Commission</a></li>
</ul>
<h3><a class="level-2" href="/General/Paying-the-ATO/" id="dmm-link-165">Paying the ATO</a></h3>
<ul class="level-3-list">
<li><a href="/General/Paying-the-ATO/How-to-pay/" id="dmm-link-166">How to pay</a></li>
<li><a href="/General/Paying-the-ATO/How-much-you-owe/" id="dmm-link-167">How much you owe</a></li>
<li><a href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-168">Help with paying</a></li>
<li><a href="/General/Paying-the-ATO/If-you-don-t-pay/" id="dmm-link-169">If you don't pay</a></li>
</ul>
</div>
</div>
</div>
</li>
<li><a class="level-1" href="/Super/" id="dmm-link-170">Super</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/Individuals/Super/" id="dmm-link-171">Super for individuals</a></h3>
<ul class="level-3-list">
<li><a href="/Individuals/Super/Getting-your-super-started/" id="dmm-link-172">Getting your super started</a></li>
<li><a href="/Calculators-and-tools/YourSuper-comparison-tool/" id="dmm-link-173">Access the YourSuper comparison tool</a></li>
<li><a href="/Individuals/Super/Growing-your-super/" id="dmm-link-174">Growing your super</a></li>
<li><a href="/Individuals/Super/Growing-your-super/Keeping-track-of-your-super/" id="dmm-link-175">Keeping track of your super</a></li>
<li><a href="/Individuals/Super/Growing-your-super/Unpaid-super-from-your-employer/" id="dmm-link-176">Unpaid super</a></li>
<li><a href="/Individuals/Super/Withdrawing-and-using-your-super/" id="dmm-link-177">Withdrawing and using your super</a></li>
</ul>
<h3><a class="level-2" href="/Super/APRA-regulated-funds/" id="dmm-link-178">APRA-regulated funds</a></h3>
<ul class="level-3-list">
<li><a href="/Super/APRA-regulated-funds/News-and-alerts-for-APRA-regulated-funds/" id="dmm-link-179">News and alerts for APRA-regulated funds</a></li>
<li><a href="/Super/APRA-regulated-funds/Services-and-support/" id="dmm-link-180">Services and support</a></li>
<li><a href="/Super/APRA-regulated-funds/Reporting-and-lodgment-dates/" id="dmm-link-181">Reporting and lodgment dates</a></li>
<li><a href="/Super/APRA-regulated-funds/Fund-reporting-protocol/" id="dmm-link-182">Fund reporting protocol </a></li>
<li><a href="/Super/APRA-regulated-funds/Reporting-and-administrative-obligations/" id="dmm-link-183">Reporting and administrative obligations</a></li>
<li><a href="/Super/APRA-regulated-funds/Managing-member-benefits/" id="dmm-link-184">Managing member benefits</a></li>
<li><a href="/Super/APRA-regulated-funds/Paying-benefits/" id="dmm-link-185">Paying benefits</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Business/Super-for-employers/" id="dmm-link-186">Super for employers </a></h3>
<ul class="level-3-list">
<li><a href="/Business/super-for-employers/work-out-if-you-have-to-pay-super/" id="dmm-link-187">Work out if you have to pay super</a></li>
<li><a href="/Business/super-for-employers/setting-up-super-for-your-business/" id="dmm-link-188">Setting up super for your business</a></li>
<li><a href="/Business/super-for-employers/paying-super-contributions/" id="dmm-link-189">Paying super contributions</a></li>
<li><a href="/Business/super-for-employers/missed-and-late-super-guarantee-payments/" id="dmm-link-190">Missed and late super guarantee payments</a></li>
</ul>
<h3><a class="level-2" href="/Super/SuperStream/" id="dmm-link-191">SuperStream</a></h3>
<ul class="level-3-list">
<li><a href="/Business/super-for-employers/paying-super-contributions/how-to-pay-super/superstream-for-employers/" id="dmm-link-192">SuperStream for employers</a></li>
<li><a href="/Super/SuperStream/Self-managed-super-funds/" id="dmm-link-193">SuperStream for SMSFs </a></li>
<li><a href="/Super/SuperStream/APRA-regulated-funds/" id="dmm-link-194">SuperStream for APRA-regulated funds</a></li>
</ul>
<h3><a class="level-2" href="/general/online-services/" id="dmm-link-195">Online Services</a></h3>
<ul class="level-3-list">
<li><a href="/General/Online-services/Online-security/" id="dmm-link-196">Online security</a></li>
<li><a href="/General/Online-services/Technical-support/" id="dmm-link-197">Technical support</a></li>
<li><a href="/General/Online-services/System-Maintenance/" id="dmm-link-198">System maintenance</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Super/Self-managed-super-funds/" id="dmm-link-199">Self-managed super funds</a></h3>
<ul class="level-3-list">
<li><a href="/Super/Self-managed-super-funds/News-and-alerts/" id="dmm-link-200">News and alerts</a></li>
<li><a href="/Super/Self-managed-super-funds/Thinking-about-self-managed-super/" id="dmm-link-201">Thinking about self-managed super</a></li>
<li><a href="/Super/Self-managed-super-funds/Setting-up/" id="dmm-link-202">Setting up</a></li>
<li><a href="/Super/Self-managed-super-funds/Contributions-and-rollovers/" id="dmm-link-203">Contributions and rollovers</a></li>
<li><a href="/Super/Self-managed-super-funds/Investing/" id="dmm-link-204">Investing</a></li>
<li><a href="/Super/Self-managed-super-funds/Paying-benefits/" id="dmm-link-205">Paying benefits</a></li>
<li><a href="/Super/Self-managed-super-funds/Winding-up/" id="dmm-link-206">Winding up</a></li>
<li><a href="/Super/Self-managed-super-funds/Administering-and-reporting/" id="dmm-link-207">Administering and reporting</a></li>
<li><a href="/Super/Self-managed-super-funds/SMSF-auditors/" id="dmm-link-208">SMSF auditors </a></li>
</ul>
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-209">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/individuals/super/in-detail/temporary-residents-and-super/super-information-for-temporary-residents-departing-australia/" id="dmm-link-210">Departing Australia Superannuation Payment</a></li>
<li><a href="/Business/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/" id="dmm-link-211">Small Business Superannuation Clearing House</a></li>
<li><a href="/Individuals/Super/In-detail/Withdrawing-and-using-your-super/Illegal-super-schemes---beware-of-offers-to-withdraw-your-super-early/" id="dmm-link-212">Illegal super schemes</a></li>
</ul>
<h3><a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-213">Key tax topics for Super</a></h3>
<ul class="level-3-list">
<li><a href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-214">Tax topics A-Z</a></li>
</ul>
</div>
</div>
</div>
</li>
<li><a class="level-1" href="/Tax-professionals/" id="dmm-link-215">Tax professionals</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/Tax-professionals/Prepare-and-lodge/" id="dmm-link-216">Prepare and lodge</a></h3>
<ul class="level-3-list">
<li><a href="/Tax-professionals/Prepare-and-lodge/Due-dates/" id="dmm-link-217">Due dates</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/Tax-Time-2021/" id="dmm-link-218">Tax Time 2021</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/Lodgment-program-framework/" id="dmm-link-219">Lodgment program framework</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/Tax-agent-lodgment-program/" id="dmm-link-220">Tax agent lodgment program </a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/BAS-agent-lodgment-program/" id="dmm-link-221">BAS agent lodgment program</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/Managing-your-lodgment-program/" id="dmm-link-222">Managing your lodgment program</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/Lodgment-program-deferrals/" id="dmm-link-223">Lodgment program deferrals</a></li>
</ul>
<h3><a class="level-2" href="/Tax-professionals/Digital-services/" id="dmm-link-224">Digital services</a></h3>
<ul class="level-3-list">
<li><a href="/Tax-professionals/Digital-services/Online-services-for-agents/" id="dmm-link-225">Online services for agents</a></li>
<li><a href="/Tax-professionals/Digital-services/Practitioner-lodgment-service/" id="dmm-link-226">Practitioner lodgment service</a></li>
<li><a href="/Tax-professionals/Digital-services/Australian-Business-Register/" id="dmm-link-227">Australian Business Register</a></li>
<li><a href="/General/Online-services/Access-Manager/" id="dmm-link-228">Access Manager</a></li>
<li><a href="/General/Online-services/Tax-agents/myGovID-and-RAM-for-tax-professionals/" id="dmm-link-229">myGovID and RAM</a></li>
<li><a href="/general/online-services/system-maintenance/" id="dmm-link-230">System maintenance</a></li>
<li><a href="/General/online-services/technical-support/troubleshooting-for-businesses-and-tax-practitioners/" id="dmm-link-231">Troubleshooting</a></li>
<li><a href="/General/Online-services/Online-security/" id="dmm-link-232">Online security</a></li>
</ul>
<h3><a class="level-2" href="/Tax-professionals/Payment,-interest-and-penalties/" id="dmm-link-233">Payment, interest and penalties</a></h3>
<ul class="level-3-list">
<li><a href="/General/Paying-the-ATO/" id="dmm-link-234">Paying the ATO</a></li>
<li><a href="/General/Interest-and-penalties/" id="dmm-link-235">Interest and penalties</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Tax-professionals/Support-and-communication/" id="dmm-link-236">Support and communication</a></h3>
<ul class="level-3-list">
<li><a href="/Tax-professionals/Support-and-communication/Support-for-your-practice/" id="dmm-link-237">Support for your practice</a></li>
<li><a href="/Tax-professionals/Support-and-communication/Phone-services/" id="dmm-link-238">Phone services</a></li>
<li><a href="/Tax-professionals/Support-and-communication/News-services/" id="dmm-link-239">News services</a></li>
<li><a href="/Tax-professionals/Support-and-communication/Systems-advice-and-alerts/" id="dmm-link-240">Systems advice and alerts</a></li>
<li><a href="/Tax-professionals/Support-and-communication/Consultation,-open-forums-and-speakers/" id="dmm-link-241">Consultation, open forums and speakers</a></li>
<li><a href="/Tax-professionals/Support-and-communication/Tax-professionals-conversations-webcasts/" id="dmm-link-242">Tax professionals webcasts</a></li>
<li><a href="/Tax-professionals/Support-and-communication/Digital-education-resources/" id="dmm-link-243">Digital education resources</a></li>
</ul>
<h3><a class="level-2" href="/Tax-professionals/Your-practice/" id="dmm-link-244">Your practice</a></h3>
<ul class="level-3-list">
<li><a href="/Tax-professionals/Your-practice/Tax-and-BAS-agents/" id="dmm-link-245">Tax and BAS agents</a></li>
<li><a href="/Tax-professionals/Your-practice/Legal-practitioners/" id="dmm-link-246">Legal practitioners</a></li>
<li><a href="/Tax-professionals/Your-practice/Insolvency-practitioners/" id="dmm-link-247">Insolvency practitioners</a></li>
<li><a href="/Tax-professionals/Your-practice/Digital-service-providers/" id="dmm-link-248">Digital service providers</a></li>
</ul>
<h3><a class="level-2" href="/General/Dispute-or-object-to-an-ATO-decision/" id="dmm-link-249">Dispute or object to a decision</a></h3>
<ul class="level-3-list">
<li><a href="/General/Dispute-or-object-to-an-ATO-decision/Object-to-an-ATO-decision/" id="dmm-link-250">Object to an ATO decision</a></li>
<li><a href="/General/Dispute-or-object-to-an-ATO-decision/Request-remission-of-interest-or-penalties/" id="dmm-link-251">Remission of interest or penalties</a></li>
<li><a href="/General/Dispute-or-object-to-an-ATO-decision/Seek-an-external-review-of-our-decisions/" id="dmm-link-252">External review of our decisions</a></li>
<li><a href="/General/Dispute-or-object-to-an-ATO-decision/Options-for-resolving-disputes/" id="dmm-link-253">Options for resolving disputes</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-254">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/Tax-professionals/Newsroom/" id="dmm-link-255">Tax professionals newsroom</a></li>
<li><a href="https://community.ato.gov.au/" id="dmm-link-256">ATO community</a></li>
<li><a href="/Tax-professionals/Prepare-and-lodge/In-detail/Tax-Time-Toolkits/" id="dmm-link-257">Tax Time Toolkit</a></li>
<li><a href="/Tax-professionals/Support-and-communication/In-detail/Cash-flow-coaching-kit/" id="dmm-link-258">Cash flow coaching kit</a></li>
<li><a href="/Forms/" id="dmm-link-259">Forms and instructions</a></li>
<li><a href="/Rates/?sorttype=SortByTopic&marketsegment=Tax%20professionals" id="dmm-link-260">Tax rates and codes</a></li>
<li><a href="/Rates/Tax-tables/" id="dmm-link-261">Tax tables</a></li>
<li><a href="/Rates/Foreign-exchange-rates/" id="dmm-link-262">Foreign exchange rates</a></li>
<li><a href="/Calculators-and-tools/?sorttype=SortByTopic&marketsegment=Tax%20professionals" id="dmm-link-263">Calculators and tools</a></li>
<li><a href="/General/Fix-a-mistake-or-amend-a-return/" id="dmm-link-264">Fix mistake or amend </a></li>
<li><a href="/General/Consultation/In-detail/Stewardship-groups-minutes/Tax-Practitioner-Stewardship-Group/" id="dmm-link-265">Latest TPSG key messages</a></li>
<li><a href="/tax-professionals/your-practice/tax-and-bas-agents/natural-disasters/" id="dmm-link-266">Natural disasters</a></li>
</ul>
<h3><a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-267">Key tax topics for Tax professionals</a></h3>
<ul class="level-3-list">
<li><a href="/general/new-legislation/" id="dmm-link-268">New legislation</a></li>
<li><a href="/general/ato-advice-and-guidance/" id="dmm-link-269">ATO advice and guidance</a></li>
<li><a href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Entire website" id="dmm-link-270">Tax topics A-Z</a></li>
</ul>
</div>
</div>
</div>
</li>
<li><a class="level-1" href="/About-ATO/" id="dmm-link-271">About ATO</a>
<div class="sublinks container-fluid">
<div class="row">
<div class="col-sm-4">
<h3><a class="level-2" href="/About-ATO/Who-we-are/" id="dmm-link-272">Who we are</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/Who-we-are/Executive-and-governance/" id="dmm-link-273">Executive and governance</a></li>
<li><a href="/Media-centre/" id="dmm-link-274">Media centre</a></li>
<li><a href="/About-ATO/Who-we-are/Our-history/" id="dmm-link-275">Our history</a></li>
</ul>
<h3><a class="level-2" href="/About-ATO/Managing-the-tax-and-super-system/" id="dmm-link-276">Managing the tax and super system</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/Managing-the-tax-and-super-system/Strategic-direction/" id="dmm-link-277">Strategic direction</a></li>
</ul>
<h3><a class="level-2" href="/about-ato/commitments-and-reporting/" id="dmm-link-278">Commitments and reporting</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/Commitments-and-reporting/Annual-report-and-other-reporting-to-Parliament/" id="dmm-link-279">Annual report and other reporting to Parliament</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Our-scrutineers/" id="dmm-link-280">Our scrutineers</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Taxpayers--charter/" id="dmm-link-281">Taxpayers' charter</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Service-commitments/" id="dmm-link-282">Service commitments</a></li>
<li><a href="/General/Consultation/" id="dmm-link-283">Consultation</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Information-and-privacy/" id="dmm-link-284">Information and privacy</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Our-commitment-to-diversity/" id="dmm-link-285">Our commitment to diversity</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/About-ATO/Research-and-statistics/" id="dmm-link-286">Research and statistics</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/Research-and-statistics/Tax-and-superannuation-statistics/" id="dmm-link-287">Tax and superannuation statistics</a></li>
<li><a href="/About-ATO/Research-and-statistics/Our-research/" id="dmm-link-288">Our research</a></li>
</ul>
<h3><a class="level-2" href="/About-ATO/Careers/" id="dmm-link-289">Careers</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/Careers/Why-work-with-us/" id="dmm-link-290">Why work with us</a></li>
<li><a href="/About-ATO/Careers/Information-for-applicants/" id="dmm-link-291">Information for applicants</a></li>
<li><a href="/About-ATO/Careers/Entry-level-programs/" id="dmm-link-292">Entry level programs</a></li>
<li><a href="/About-ATO/Careers/Current-vacancies/" id="dmm-link-293">Current vacancies</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3><a class="level-2" href="/about-ato/ato-tenders-and-procurement/" id="dmm-link-294">ATO tenders and procurement</a></h3>
<ul class="level-3-list">
<li><a href="/About-ATO/ATO-tenders-and-procurement/The-tendering-process/" id="dmm-link-295">The tendering process </a></li>
<li><a href="/About-ATO/ATO-tenders-and-procurement/Complying-with-procurement-policy-and-legislation/" id="dmm-link-296">Complying with procurement policy and legislation</a></li>
<li><a href="/About-ATO/ATO-tenders-and-procurement/Guidelines-for-contractors-and-suppliers/" id="dmm-link-297">Guidelines for contractors and suppliers</a></li>
<li><a href="/About-ATO/ATO-tenders-and-procurement/Procurement-related-complaints/" id="dmm-link-298">Procurement related complaints</a></li>
</ul>
<h3><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-299">Key links</a></h3>
<ul class="level-3-list">
<li><a href="/Accessibility/" id="dmm-link-300">Accessibility</a></li>
<li><a href="/About-ATO/Commitments-and-reporting/Annual-report-and-other-reporting-to-Parliament/Annual-report/" id="dmm-link-301">Annual Report</a></li>
<li><a href="/About-ATO/Contact-us/" id="dmm-link-302">Contact us</a></li>
<li><a href="/About-ATO/About/corporate-plan/" id="dmm-link-303">Corporate plan</a></li>
<li><a href="/General/Online-services/" id="dmm-link-304">Online services</a></li>
<li><a href="/general/online-services/identity-security-and-scams/scam-alerts/" id="dmm-link-305">Scam alerts</a></li>
</ul>
</div>
</div>
</div>
</li>
<li class="desktop-ignore visible-xs-block"><a class="level-1 minor" href="/Whats-new.aspx?marketsegment=Entire%20Website" id="dmm-link-306">What's New</a></li>
<li class="desktop-ignore visible-xs-block"><a class="level-1 minor" href="https://community.ato.gov.au" id="dmm-link-307">ATO Community</a></li>
<li class="desktop-ignore visible-xs-block"><a class="level-1 minor" href="/Law/" id="dmm-link-308">Legal database</a></li>
<li class="desktop-ignore visible-xs-block"><a class="level-1 minor" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex" id="dmm-link-309">Tax Topics A-Z</a></li>
</ul>
</nav>
</div>
</div>
</header>
<!-- HEADER ENDS -->
<!--googleoff: all-->
<!-- MAIN STARTS -->
<main role="main" id="main-content">
<div class="feature-box-stripe layout-stripe main-content-zone">
<section class="feature-box layout-content-box">
<h2 class="sr-only">Log in to an online service</h2>
<div class="container-fluid">
<div class="row">
<!-- ITEM E -->
<h3 class="sr-only">Common actions</h3>
<div class="feature-links-cell col-sm-5">
<div class="widgetBody"><span class="accesspoint"></span>
<nav class="feature-links">
<ul>
<li><a href="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Lodge Online with myTax</a></li>
<li><a href="/General/Online-services/Create-your-myGov-account-and-link-it-to-the-ATO/">Set up myGov and link to ATO online services</a></li>
<li><a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/">Check the progress of your tax return</a></li>
<li><a href="https://onlineservices.ato.gov.au/default.aspx?PageName=YourDetails">Update my details</a></li>
</ul>
</nav>
</div>
</div>
<div class="feature-transition-cell container col-sm-2 hidden-xs">
<div class="diagonal"> </div>
</div>
<!-- ITEM D -->
<div class="login-cell col-sm-5">
<div class="widgetBody"><span class="accesspoint"></span>
<div id="template-login">
<div class="login"><label>
<h3>Login as</h3>
<div class="sel-style"><select>
<option selected="selected" value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage" class="individual">Individual</option>
<option value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Sole Trader</option>
<option value="https://onlineservices.ato.gov.au/business/">Business</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/">BAS Agent</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/">Tax Agent</option>
<option value="https://am.ato.gov.au/amsupport/pages/welcome.htm">Access Manager</option>
<option value="https://onlineservices.ato.gov.au/non-resident/">Non-resident</option>
</select> </div>
</label><button type="button" class="login-button">Login</button><a href="/register" class="register">Register
<span aria-hidden="true" class="triangle">▶</span></a><span class="service-links"><a href="/atoo_systemmaintenance" class="system-maintenance">System maintenance and issues</a><span
class="separator"></span><a href="/accessmanager" class="access-manager">Access manager</a></span> </div>
</div>
</div>
</div>
</div>
</div>
</section>
</div>
<!-- ITEM F -->
<div class="widgetBody"><span class="accesspoint"></span>
<section class="home-action-tiles layout-content-box main-content-zone">
<div class="container-fluid">
<div class="row">
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/Individuals/Your-tax-return/How-to-lodge-your-tax-return/">Lodging your tax return</a></h3>
<p>2021 lodgment is now available. Lodge online with myTax.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/About-ATO/Contact-us/Top-call-centre-questions/">Top call centre questions answered</a></h3>
<p>High call volumes may result in long wait times. To save time, see if your question is among the top calls we're currently receiving.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/Individuals/Working/Working-as-an-employee/Access-your-income-statement/">Accessing your payment summary or income statement</a></h3>
<p>Find out how you will receive your end of financial year information.</p>
</div>
</div>
</div>
<div class="row">
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/Rates/Tax-tables/">New tax tables are available</a></h3>
<p>Use the new tax tables to withhold the correct amount from payments you make.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/General/Support-to-lodge-and-pay/">Support to lodge and pay</a></h3>
<p>Find out how we can help you get back on track.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/Calculators-and-tools/YourSuper-comparison-tool/">Your Super Comparison tool</a></h3>
<p>Our comparison tool helps you choose the right fund for you.</p>
</div>
</div>
</div>
<div class="row">
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/general/dealing-with-disasters/">Affected by a disaster?</a></h3>
<p>Find out what support is available for specific disaster events.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/General/JobMaker-Hiring-Credit/">JobMaker Hiring Credit</a></h3>
<p>Find out how your business can benefit from the JobMaker Hiring Credit.</p>
</div>
</div>
<div class="col-sm-4">
<div class="action-tile">
<h3><a href="/General/Online-services/Businesses/">Online services for business</a></h3>
<p>Make the switch from Business Portal to Online services for business.</p>
</div>
</div>
</div>
</div>
</section>
</div>
<!-- ITEM G -->
<div class="widgetBody"><span class="accesspoint"></span>
<section class="ato-tv layout-content-box main-content-zone">
<div class="container-fluid">
<div class="row featured-video">
<div class="primary-blurb col-sm-4">
<a class="headerlink" href="https://tv.ato.gov.au"><h2><img class="atotv-logo" aria-hidden="true" src="/uploadedImages/Content/Web_Admin/_VISUAL_REDESIGN/Images/atotv-logo.png?n=3889" alt="atotv"><span class="sr-only">ATO TV</span></h2></a>
<h3><a class="headerlink" href="https://tv.ato.gov.au/ato-tv/media?v=bi9or7on9w3qd9">Online services for business</a></h3><span class="timestamp"></span>
<p>Online services for business is now available.</p>
</div>
<div class="col-sm-8">
<div class="feature-video-container">
<script src="//publish.viostream.com/embed/bi9or7on9w3qd9"></script>
</div>
</div>
</div>
</div>
</section>
</div>
</main>
</form>
Text Content
Skip to main contentSkip to searchSkip to Alex Virtual Assistant ATO * Go to ato.gov.au * What's New * ATO Community * Tax Topics A-Z * Legal Database * Login Close popup Search MAIN NAVIGATION * Home * Individuals NEW TO TAX * How to apply for a TFN * Create your myGov account and link it to the ATO * Your tax residency STARTING WORK * Income from more than one job * Individual income tax rates * How to find your TFN UPDATE AND PROTECT YOUR DETAILS * Update your TFN details * Protect your information YOUR TAX RETURN * Work out if you need to lodge a tax return * What's new for individuals * How to lodge your tax return * Help and support to lodge your tax return * Check the progress of your tax return * Correct (amend) your tax return PREPARING YOUR TAX RETURN * Income you must declare * Accessing your income statement * Deductions you can claim * Working from home expenses * Occupation and industry specific income and work-related expenses * Offsets and rebates INVESTMENTS AND ASSETS * Residential rental properties and holiday homes * Shares and units * Cryptocurrency * Capital gains tax MEDICARE AND PRIVATE HEALTH INSURANCE * Medicare levy * Medicare levy surcharge SUPER * Growing your super * Keeping track of your super * Unpaid super * Withdrawing and using your super HELP AND PAYING THE ATO * Your Notice of Assessment * Why you may receive a tax bill * Tax support through challenging times YOUR SITUATION * Education and study loan * When someone dies * Retirement and leaving your job * Coming to Australia or going overseas KEY LINKS * Tools and calculators * myDeductions - how can it help * ATO community * Using ATO online services * Other languages * Business REGISTRATION * Work out which registrations you need * Update your details BUSINESS ACTIVITY STATEMENT * How to lodge your BAS * Pay as you go instalments * Pay as you go tax withheld * Fringe benefits tax instalment * Luxury car tax * Wine equalisation tax * Fuel tax credits * Instalment notices for GST and PAYG instalments SINGLE TOUCH PAYROLL * Start reporting * Concessional reporting * Need more time? * Single Touch Payroll for employees * News, events and resources ONLINE SERVICES * Businesses * Technical support * System maintenance PAYING THE ATO * How to pay * How much you owe * Help with paying * If you don't pay KEY LINKS * E-invoicing * Tax tables * Forms * Privately owned and wealthy groups * Public business and international groups * Large Business * Trusts * Help for identity theft * Tax avoidance taskforce SMALL BUSINESS * Small business newsroom * Starting your own business * Small business assist * Need tax help after hours? * Small business entity concessions * Supporting your small business KEY TAX TOPICS FOR BUSINESS * Goods and services tax (GST) * Record keeping for business * Buy or sell property * Foreign investment in Australia * Capital gains tax (CGT) * Fringe benefits tax (FBT) * Fuel schemes * Business bulletins newsroom * Income and deductions for business * PAYG withholding * Super for Employers * Reports and returns * Your workers * Tax topics (A to Z) * Not-for-profit GETTING STARTED * Starting an NFP * Know your legal structure * What type of NFP is your organisation? * What tax concessions are available? * Register your NFP * Other registrations * Getting endorsed YOUR WORKERS * Your obligations to workers and independent contractors * Your volunteers ONLINE SERVICES * Online security * Technical support * System maintenance GIFTS AND FUNDRAISING * Receiving tax-deductible gifts * Claiming tax deductions * Valuing contributions and minor benefits * Fundraising events * Workplace and business support * Tax and fundraising * Helping in a disaster * Gifts and fundraising for non-DGRs STATEMENTS AND RETURNS * Activity statements * Annual GST returns * Fringe benefits tax returns * PAYG withholding * Income tax returns * Ancillary fund returns * Franking credit refunds * Common Reporting Standard * National rental affordability scheme YOUR ORGANISATION * Do you have to pay income tax? * GST * Dealing with suppliers * Investments, credits and refunds * Records, reporting and paying tax * State and territory taxes * Changes to your organisation KEY LINKS * Not-for-profit newsroom * Getting help * Encouraging NFP participation in the tax system * Induction package for administrators * Not-for-profit Stewardship Group * Australian Charities and Not-for-profits Commission PAYING THE ATO * How to pay * How much you owe * Help with paying * If you don't pay * Super SUPER FOR INDIVIDUALS * Getting your super started * Access the YourSuper comparison tool * Growing your super * Keeping track of your super * Unpaid super * Withdrawing and using your super APRA-REGULATED FUNDS * News and alerts for APRA-regulated funds * Services and support * Reporting and lodgment dates * Fund reporting protocol * Reporting and administrative obligations * Managing member benefits * Paying benefits SUPER FOR EMPLOYERS * Work out if you have to pay super * Setting up super for your business * Paying super contributions * Missed and late super guarantee payments SUPERSTREAM * SuperStream for employers * SuperStream for SMSFs * SuperStream for APRA-regulated funds ONLINE SERVICES * Online security * Technical support * System maintenance SELF-MANAGED SUPER FUNDS * News and alerts * Thinking about self-managed super * Setting up * Contributions and rollovers * Investing * Paying benefits * Winding up * Administering and reporting * SMSF auditors KEY LINKS * Departing Australia Superannuation Payment * Small Business Superannuation Clearing House * Illegal super schemes KEY TAX TOPICS FOR SUPER * Tax topics A-Z * Tax professionals PREPARE AND LODGE * Due dates * Tax Time 2021 * Lodgment program framework * Tax agent lodgment program * BAS agent lodgment program * Managing your lodgment program * Lodgment program deferrals DIGITAL SERVICES * Online services for agents * Practitioner lodgment service * Australian Business Register * Access Manager * myGovID and RAM * System maintenance * Troubleshooting * Online security PAYMENT, INTEREST AND PENALTIES * Paying the ATO * Interest and penalties SUPPORT AND COMMUNICATION * Support for your practice * Phone services * News services * Systems advice and alerts * Consultation, open forums and speakers * Tax professionals webcasts * Digital education resources YOUR PRACTICE * Tax and BAS agents * Legal practitioners * Insolvency practitioners * Digital service providers DISPUTE OR OBJECT TO A DECISION * Object to an ATO decision * Remission of interest or penalties * External review of our decisions * Options for resolving disputes KEY LINKS * Tax professionals newsroom * ATO community * Tax Time Toolkit * Cash flow coaching kit * Forms and instructions * Tax rates and codes * Tax tables * Foreign exchange rates * Calculators and tools * Fix mistake or amend * Latest TPSG key messages * Natural disasters KEY TAX TOPICS FOR TAX PROFESSIONALS * New legislation * ATO advice and guidance * Tax topics A-Z * About ATO WHO WE ARE * Executive and governance * Media centre * Our history MANAGING THE TAX AND SUPER SYSTEM * Strategic direction COMMITMENTS AND REPORTING * Annual report and other reporting to Parliament * Our scrutineers * Taxpayers' charter * Service commitments * Consultation * Information and privacy * Our commitment to diversity RESEARCH AND STATISTICS * Tax and superannuation statistics * Our research CAREERS * Why work with us * Information for applicants * Entry level programs * Current vacancies ATO TENDERS AND PROCUREMENT * The tendering process * Complying with procurement policy and legislation * Guidelines for contractors and suppliers * Procurement related complaints KEY LINKS * Accessibility * Annual Report * Contact us * Corporate plan * Online services * Scam alerts * What's New * ATO Community * Legal database * Tax Topics A-Z LOG IN TO AN ONLINE SERVICE COMMON ACTIONS * Lodge Online with myTax * Set up myGov and link to ATO online services * Check the progress of your tax return * Update my details LOGIN AS Individual Sole Trader Business BAS Agent Tax Agent Access Manager Non-resident LoginRegister ▶System maintenance and issuesAccess manager LODGING YOUR TAX RETURN 2021 lodgment is now available. Lodge online with myTax. TOP CALL CENTRE QUESTIONS ANSWERED High call volumes may result in long wait times. To save time, see if your question is among the top calls we're currently receiving. ACCESSING YOUR PAYMENT SUMMARY OR INCOME STATEMENT Find out how you will receive your end of financial year information. NEW TAX TABLES ARE AVAILABLE Use the new tax tables to withhold the correct amount from payments you make. SUPPORT TO LODGE AND PAY Find out how we can help you get back on track. YOUR SUPER COMPARISON TOOL Our comparison tool helps you choose the right fund for you. AFFECTED BY A DISASTER? Find out what support is available for specific disaster events. JOBMAKER HIRING CREDIT Find out how your business can benefit from the JobMaker Hiring Credit. ONLINE SERVICES FOR BUSINESS Make the switch from Business Portal to Online services for business. ATO TV ONLINE SERVICES FOR BUSINESS Online services for business is now available.