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Submitted URL: http://ato.gov.au/
Effective URL: https://www.ato.gov.au/
Submission Tags: tranco_l324
Submission: On October 27 via api from DE — Scanned from DE
Effective URL: https://www.ato.gov.au/
Submission Tags: tranco_l324
Submission: On October 27 via api from DE — Scanned from DE
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<div class="sel-style"><select>
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<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>
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</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>
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<div>
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<div class="resting-content"><span aria-hidden="true" class="glyphicon glyphicon-menu-hamburger"></span><span class="button-label">menu</span></div>
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<h1 class="title"><a class="subtle-link" href="/"><span>ato</span></a></h1>
<div class="sticky-menu-buttons right-side"> <button type="button" aria-haspopup="true" data-ordinal="0">
<div class="resting-content"><span aria-hidden="true" class="glyphicon glyphicon-user"></span><span class="button-label">login</span></div>
<div class="active-content"><span class="popup-close" aria-hidden="true"></span><span class="button-label">Close</span></div>
</button><button type="button" aria-haspopup="true" data-ordinal="1">
<div class="resting-content"><span aria-hidden="true" class="glyphicon glyphicon-search"></span><span class="button-label">search</span></div>
<div class="active-content"><span class="popup-close" aria-hidden="true"></span><span class="button-label">Close</span></div>
</button><button type="button" aria-haspopup="true" data-ordinal="2">
<div class="resting-content"><span aria-hidden="true" class="fa fa-comment"></span><span class="button-label">ask</span></div>
<div class="active-content"><span class="popup-close" aria-hidden="true"></span><span class="button-label">Close</span></div>
</button></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">
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<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>
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</div>
<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">
<div class="login"><label>
<h3>Login as</h3>
<div class="sel-style"><select class="individual">
<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>
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<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
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<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">
<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"
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<div>
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<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>
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<div class="search"><span class="search-bar"><span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span><input type="text" aria-label="Enter a search term containing at least one alphanumeric character"
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</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 site navigation. Use left and right or tab to navigate." role="application menubar" id="mega-menu-desktop" class="main-nav layout-content-box" aria-activedescendant="dmm-link-0"
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<h3 role="presentation" aria-label="New to tax">
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</li>
<li role="presentation">
<a href="/Individuals/Working/Working-as-an-employee/Access-your-income-statement/" id="dmm-link-22" aria-atomic="true" tabindex="0" data-ordinal="22" role="menuitem heading link" aria-level="3" aria-label="Accessing your income statement">Accessing your income statement</a>
</li>
<li role="presentation">
<a href="/Individuals/Income-and-deductions/Deductions-you-can-claim/" id="dmm-link-23" aria-atomic="true" tabindex="0" data-ordinal="23" role="menuitem heading link" aria-level="3" aria-label="Deductions you can claim">Deductions you can claim</a>
</li>
<li role="presentation">
<a href="/Individuals/Income-and-deductions/Deductions-you-can-claim/Home-office-expenses/" id="dmm-link-24" aria-atomic="true" tabindex="0" data-ordinal="24" role="menuitem heading link" aria-level="3" aria-label="Working from home expenses">Working from home expenses</a>
</li>
<li role="presentation">
<a href="/Individuals/Income-and-deductions/Occupation-and-industry-specific-guides/ " id="dmm-link-25" aria-atomic="true" tabindex="0" data-ordinal="25" role="menuitem heading link" aria-level="3" aria-label="Occupation and industry specific income and work-related expenses">Occupation and industry specific income and work-related expenses</a>
</li>
<li role="presentation">
<a href="/Individuals/Income-and-deductions/Offsets-and-rebates/" id="dmm-link-26" aria-atomic="true" tabindex="0" data-ordinal="26" role="menuitem heading link" aria-level="3" aria-label="Offsets and rebates">Offsets and rebates</a>
</li>
<li role="presentation">
<a href="/Individuals/Income-and-deductions/Records-you-need-to-keep/" id="dmm-link-27" aria-atomic="true" tabindex="0" data-ordinal="27" role="menuitem heading link" aria-level="3" aria-label="Records you need to keep">Records you need to keep</a>
</li>
</ul>
<h3 role="presentation" aria-label="Investments and assets">
<a class="level-2" href="/Individuals/Investments-and-assets/" id="dmm-link-28" aria-atomic="true" tabindex="0" data-ordinal="28" role="menuitem heading link" aria-level="2" aria-label="Investments and assets">Investments and assets</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Individuals/Investments-and-assets/Residential-rental-properties/" id="dmm-link-29" aria-atomic="true" tabindex="0" data-ordinal="29" role="menuitem heading link" aria-level="3" aria-label="Residential rental properties and holiday homes">Residential rental properties and holiday homes</a>
</li>
<li role="presentation">
<a href="/Individuals/Investments-and-assets/Investing-in-shares/" id="dmm-link-30" aria-atomic="true" tabindex="0" data-ordinal="30" role="menuitem heading link" aria-level="3" aria-label="Shares and units">Shares and units</a>
</li>
<li role="presentation">
<a href="/general/gen/tax-treatment-of-crypto-currencies-in-australia---specifically-bitcoin/" id="dmm-link-31" aria-atomic="true" tabindex="0" data-ordinal="31" role="menuitem heading link" aria-level="3" aria-label="Cryptocurrency">Cryptocurrency</a>
</li>
<li role="presentation">
<a href="/Individuals/Capital-gains-tax/" id="dmm-link-32" aria-atomic="true" tabindex="0" data-ordinal="32" role="menuitem heading link" aria-level="3" aria-label="Capital gains tax">Capital gains tax</a></li>
</ul>
<h3 role="presentation" aria-label="Medicare and private health insurance">
<a class="level-2" href="/Individuals/Medicare-and-private-health-insurance/" id="dmm-link-33" aria-atomic="true" tabindex="0" data-ordinal="33" role="menuitem heading link" aria-level="2" aria-label="Medicare and private health insurance">Medicare and private health insurance</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy/" id="dmm-link-34" aria-atomic="true" tabindex="0" data-ordinal="34" role="menuitem heading link" aria-level="3" aria-label="Medicare levy">Medicare levy</a>
</li>
<li role="presentation">
<a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy-surcharge/" id="dmm-link-35" aria-atomic="true" tabindex="0" data-ordinal="35" role="menuitem heading link" aria-level="3" aria-label="Medicare levy surcharge">Medicare levy surcharge</a>
</li>
</ul>
<h3 role="presentation" aria-label="Super"><a class="level-2" href="/Individuals/Super/" id="dmm-link-36" aria-atomic="true" tabindex="0" data-ordinal="36" role="menuitem heading link" aria-level="2" aria-label="Super">Super</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Individuals/Super/Growing-your-super/" id="dmm-link-37" aria-atomic="true" tabindex="0" data-ordinal="37" role="menuitem heading link" aria-level="3" aria-label="Growing your super">Growing your super</a></li>
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<a href="/Individuals/Super/Growing-your-super/Keeping-track-of-your-super/" id="dmm-link-38" aria-atomic="true" tabindex="0" data-ordinal="38" role="menuitem heading link" aria-level="3" aria-label="Keeping track of your super">Keeping track of your super</a>
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<li role="presentation">
<a href="/Individuals/Super/Growing-your-super/Unpaid-super-from-your-employer/" id="dmm-link-39" aria-atomic="true" tabindex="0" data-ordinal="39" role="menuitem heading link" aria-level="3" aria-label="Unpaid super">Unpaid super</a>
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<a href="/Individuals/Super/Withdrawing-and-using-your-super/" id="dmm-link-40" aria-atomic="true" tabindex="0" data-ordinal="40" role="menuitem heading link" aria-level="3" aria-label="Withdrawing and using your super">Withdrawing and using your super</a>
</li>
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</div>
<div class="col-sm-4">
<h3 role="presentation" aria-label="Help and paying the ATO">
<a class="level-2" href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-41" aria-atomic="true" tabindex="0" data-ordinal="41" role="menuitem heading link" aria-level="2" aria-label="Help and paying the ATO">Help and paying the ATO</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/Your-notice-of-assessment/" id="dmm-link-42" aria-atomic="true" tabindex="0" data-ordinal="42" role="menuitem heading link" aria-level="3" aria-label="Your notice of assessment">Your notice of assessment</a>
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<a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/Why-you-may-receive-a-tax-bill/" id="dmm-link-43" aria-atomic="true" tabindex="0" data-ordinal="43" role="menuitem heading link" aria-level="3" aria-label="Why you may receive a tax bill">Why you may receive a tax bill</a>
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<a href="/General/Support-to-lodge-and-pay/Tax-support-through-challenging-times/" id="dmm-link-44" aria-atomic="true" tabindex="0" data-ordinal="44" role="menuitem heading link" aria-level="3" aria-label="Tax support through challenging times">Tax support through challenging times</a>
</li>
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<h3 role="presentation" aria-label="Your situation">
<a class="level-2" href="/Individuals/Your-tax-return/In-detail/New-to-tax-and-super/" id="dmm-link-45" aria-atomic="true" tabindex="0" data-ordinal="45" role="menuitem heading link" aria-level="2" aria-label="Your situation">Your situation</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Individuals/Study-and-training-support-loans/" id="dmm-link-46" aria-atomic="true" tabindex="0" data-ordinal="46" role="menuitem heading link" aria-level="3" aria-label="Education and study loan">Education and study loan</a>
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<li role="presentation"><a href="/Individuals/Deceased-estates/" id="dmm-link-47" aria-atomic="true" tabindex="0" data-ordinal="47" role="menuitem heading link" aria-level="3" aria-label="When someone dies">When someone dies</a>
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<li role="presentation">
<a href="/Individuals/Working/Working-as-an-employee/Leaving-the-workforce/" id="dmm-link-48" aria-atomic="true" tabindex="0" data-ordinal="48" role="menuitem heading link" aria-level="3" aria-label="Retirement and leaving your job">Retirement and leaving your job</a>
</li>
<li role="presentation">
<a href="/Individuals/coming-to-australia-or-going-overseas/Your-tax-residency/" id="dmm-link-49" aria-atomic="true" tabindex="0" data-ordinal="49" role="menuitem heading link" aria-level="3" aria-label="Coming to Australia or going overseas">Coming to Australia or going overseas</a>
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<h3 role="presentation" aria-label="Key links">
<a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-50" aria-atomic="true" tabindex="0" data-ordinal="50" role="menuitem heading link" aria-level="2" aria-label="Key links">Key links</a></h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Calculators-and-tools/?sorttype=SortByTitle" id="dmm-link-51" aria-atomic="true" tabindex="0" data-ordinal="51" role="menuitem heading link" aria-level="3" aria-label="Tools and calculators">Tools and calculators</a>
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<li role="presentation">
<a href="/general/online-services/ato-app/mydeductions/" id="dmm-link-52" aria-atomic="true" tabindex="0" data-ordinal="52" role="menuitem heading link" aria-level="3" aria-label="myDeductions - how can it help">myDeductions - how can it help</a>
</li>
<li role="presentation"><a href="https://community.ato.gov.au/" id="dmm-link-53" aria-atomic="true" tabindex="0" data-ordinal="53" role="menuitem heading link" aria-level="3" aria-label="ATO community ">ATO community </a></li>
<li role="presentation">
<a href="/General/Online-services/Using-ATO-online-services/" id="dmm-link-54" aria-atomic="true" tabindex="0" data-ordinal="54" role="menuitem heading link" aria-level="3" aria-label="Using ATO online services">Using ATO online services</a>
</li>
<li role="presentation"><a href="/General/Other-languages/" id="dmm-link-55" aria-atomic="true" tabindex="0" data-ordinal="55" role="menuitem heading link" aria-level="3" aria-label="Other languages">Other languages</a></li>
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<a href="/Forms/?sorttype=SortByTopic&marketsegment=Entire Website" id="dmm-link-56" aria-atomic="true" tabindex="0" data-ordinal="56" role="menuitem heading link" aria-level="3" aria-label="Forms and instructions">Forms and instructions</a>
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</ul>
</div>
</div>
</div>
</li>
<li role="presentation">
<a class="level-1" href="/Business/" id="dmm-link-57" aria-atomic="true" tabindex="0" data-ordinal="57" role="menuitem link" aria-haspopup="true" aria-level="1">Business<span class="sr-only"> Press down to open, up to collapse.</span></a>
<div class="sublinks container-fluid" aria-label="Submenu of Business. Press up to collapse." role="menu">
<div class="row">
<div class="col-sm-4">
<h3 role="presentation" aria-label="Registration">
<a class="level-2" href="/Business/Registration/" id="dmm-link-58" aria-atomic="true" tabindex="0" data-ordinal="58" role="menuitem heading link" aria-level="2" aria-label="Registration">Registration</a></h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Business/Registration/Work-out-which-registrations-you-need/" id="dmm-link-59" aria-atomic="true" tabindex="0" data-ordinal="59" role="menuitem heading link" aria-level="3" aria-label="Work out which registrations you need">Work out which registrations you need</a>
</li>
<li role="presentation">
<a href="/Business/Registration/Update-your-details/" id="dmm-link-60" aria-atomic="true" tabindex="0" data-ordinal="60" role="menuitem heading link" aria-level="3" aria-label="Update your details">Update your details</a></li>
</ul>
<h3 role="presentation" aria-label="Business activity statement">
<a class="level-2" href="/Business/Business-activity-statements-(BAS)/" id="dmm-link-61" aria-atomic="true" tabindex="0" data-ordinal="61" role="menuitem heading link" aria-level="2" aria-label="Business activity statement">Business activity statement</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/How-to-lodge-your-BAS/" id="dmm-link-62" aria-atomic="true" tabindex="0" data-ordinal="62" role="menuitem heading link" aria-level="3" aria-label="How to lodge your BAS">How to lodge your BAS</a>
</li>
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/PAYG-instalments/" id="dmm-link-63" aria-atomic="true" tabindex="0" data-ordinal="63" role="menuitem heading link" aria-level="3" aria-label="Pay as you go instalments">Pay as you go instalments</a>
</li>
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Pay-as-you-go-(PAYG)-withholding/" id="dmm-link-64" aria-atomic="true" tabindex="0" data-ordinal="64" role="menuitem heading link" aria-level="3" aria-label="Pay as you go tax withheld">Pay as you go tax withheld</a>
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<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Fringe-benefits-tax-(FBT)-instalment/" id="dmm-link-65" aria-atomic="true" tabindex="0" data-ordinal="65" role="menuitem heading link" aria-level="3" aria-label="Fringe benefits tax instalment">Fringe benefits tax instalment</a>
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<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Luxury-car-tax-(LCT)/" id="dmm-link-66" aria-atomic="true" tabindex="0" data-ordinal="66" role="menuitem heading link" aria-level="3" aria-label="Luxury car tax">Luxury car tax</a>
</li>
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Wine-equalisation-tax-(WET)/" id="dmm-link-67" aria-atomic="true" tabindex="0" data-ordinal="67" role="menuitem heading link" aria-level="3" aria-label="Wine equalisation tax">Wine equalisation tax</a>
</li>
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Fuel-tax-credits/" id="dmm-link-68" aria-atomic="true" tabindex="0" data-ordinal="68" role="menuitem heading link" aria-level="3" aria-label="Fuel tax credits">Fuel tax credits</a>
</li>
<li role="presentation">
<a href="/Business/Business-activity-statements-(BAS)/Instalment-notices-for-GST-and-PAYG-instalments/" id="dmm-link-69" aria-atomic="true" tabindex="0" data-ordinal="69" role="menuitem heading link" aria-level="3" aria-label="Instalment notices for GST and PAYG instalments">Instalment notices for GST and PAYG instalments</a>
</li>
</ul>
<h3 role="presentation" aria-label="Single Touch Payroll">
<a class="level-2" href="/Business/Single-Touch-Payroll/" id="dmm-link-70" aria-atomic="true" tabindex="0" data-ordinal="70" role="menuitem heading link" aria-level="2" aria-label="Single Touch Payroll">Single Touch Payroll</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Business/Single-Touch-Payroll/Start-reporting/" id="dmm-link-71" aria-atomic="true" tabindex="0" data-ordinal="71" role="menuitem heading link" aria-level="3" aria-label="Start reporting">Start reporting</a></li>
<li role="presentation">
<a href="/Business/Single-Touch-Payroll/Concessional-reporting/" id="dmm-link-72" aria-atomic="true" tabindex="0" data-ordinal="72" role="menuitem heading link" aria-level="3" aria-label="Concessional reporting">Concessional reporting</a>
</li>
<li role="presentation">
<a href="/Business/Single-Touch-Payroll/Need-more-time/" id="dmm-link-73" aria-atomic="true" tabindex="0" data-ordinal="73" role="menuitem heading link" aria-level="3" aria-label="Need more time?">Need more time?</a></li>
<li role="presentation">
<a href="/Business/Single-Touch-Payroll/Single-Touch-Payroll-for-employees/" id="dmm-link-74" aria-atomic="true" tabindex="0" data-ordinal="74" role="menuitem heading link" aria-level="3" aria-label="Single Touch Payroll for employees">Single Touch Payroll for employees</a>
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<li role="presentation">
<a href="/Business/Single-Touch-Payroll/News,-events-and-resources/" id="dmm-link-75" aria-atomic="true" tabindex="0" data-ordinal="75" role="menuitem heading link" aria-level="3" aria-label="News, events and resources">News, events and resources</a>
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<div class="col-sm-4">
<h3 role="presentation" aria-label="Online Services">
<a class="level-2" href="/general/online-services/" id="dmm-link-76" aria-atomic="true" tabindex="0" data-ordinal="76" role="menuitem heading link" aria-level="2" aria-label="Online Services">Online Services</a></h3>
<ul class="level-3-list" role="presentation">
<li role="presentation"><a href="/General/Online-services/Businesses/" id="dmm-link-77" aria-atomic="true" tabindex="0" data-ordinal="77" role="menuitem heading link" aria-level="3" aria-label="Businesses">Businesses</a></li>
<li role="presentation">
<a href="/General/Online-services/Technical-support/" id="dmm-link-78" aria-atomic="true" tabindex="0" data-ordinal="78" role="menuitem heading link" aria-level="3" aria-label="Technical support">Technical support</a></li>
<li role="presentation">
<a href="/General/Online-services/System-Maintenance/" id="dmm-link-79" aria-atomic="true" tabindex="0" data-ordinal="79" role="menuitem heading link" aria-level="3" aria-label="System maintenance ">System maintenance </a>
</li>
</ul>
<h3 role="presentation" aria-label="Paying the ATO">
<a class="level-2" href="/General/Paying-the-ATO/" id="dmm-link-80" aria-atomic="true" tabindex="0" data-ordinal="80" role="menuitem heading link" aria-level="2" aria-label="Paying the ATO">Paying the ATO</a></h3>
<ul class="level-3-list" role="presentation">
<li role="presentation"><a href="/General/Paying-the-ATO/How-to-pay/" id="dmm-link-81" aria-atomic="true" tabindex="0" data-ordinal="81" role="menuitem heading link" aria-level="3" aria-label="How to pay">How to pay</a></li>
<li role="presentation">
<a href="/General/Paying-the-ATO/How-much-you-owe/" id="dmm-link-82" aria-atomic="true" tabindex="0" data-ordinal="82" role="menuitem heading link" aria-level="3" aria-label="How much you owe">How much you owe</a></li>
<li role="presentation">
<a href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-83" aria-atomic="true" tabindex="0" data-ordinal="83" role="menuitem heading link" aria-level="3" aria-label="Help with paying">Help with paying</a></li>
<li role="presentation">
<a href="/General/Paying-the-ATO/If-you-don-t-pay/" id="dmm-link-84" aria-atomic="true" tabindex="0" data-ordinal="84" role="menuitem heading link" aria-level="3" aria-label="If you don't pay">If you don't pay</a></li>
</ul>
<h3 role="presentation" aria-label="Key links">
<a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-85" aria-atomic="true" tabindex="0" data-ordinal="85" role="menuitem heading link" aria-level="2" aria-label="Key links">Key links</a></h3>
<ul class="level-3-list" role="presentation">
<li role="presentation"><a href="/Business/E-invoicing/" id="dmm-link-86" aria-atomic="true" tabindex="0" data-ordinal="86" role="menuitem heading link" aria-level="3" aria-label="E-invoicing">E-invoicing</a></li>
<li role="presentation"><a href="/Rates/Tax-tables/" id="dmm-link-87" aria-atomic="true" tabindex="0" data-ordinal="87" role="menuitem heading link" aria-level="3" aria-label="Tax tables">Tax tables</a></li>
<li role="presentation"><a href="/Forms/" id="dmm-link-88" aria-atomic="true" tabindex="0" data-ordinal="88" role="menuitem heading link" aria-level="3" aria-label="Forms">Forms</a></li>
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<a href="/Business/Privately-owned-and-wealthy-groups/" id="dmm-link-89" aria-atomic="true" tabindex="0" data-ordinal="89" role="menuitem heading link" aria-level="3" aria-label="Privately owned and wealthy groups">Privately owned and wealthy groups</a>
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<li role="presentation">
<a href="/Business/Public-business-and-international/" id="dmm-link-90" aria-atomic="true" tabindex="0" data-ordinal="90" role="menuitem heading link" aria-level="3" aria-label="Public business and international groups">Public business and international groups</a>
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<li role="presentation"><a href="/business/large-business/" id="dmm-link-91" aria-atomic="true" tabindex="0" data-ordinal="91" role="menuitem heading link" aria-level="3" aria-label="Large Business ">Large Business </a></li>
<li role="presentation"><a href="/General/Trusts/" id="dmm-link-92" aria-atomic="true" tabindex="0" data-ordinal="92" role="menuitem heading link" aria-level="3" aria-label="Trusts">Trusts</a></li>
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<a href="/general/online-services/identity-security-and-scams/help-for-identity-theft/" id="dmm-link-93" aria-atomic="true" tabindex="0" data-ordinal="93" role="menuitem heading link" aria-level="3" aria-label="Help for identity theft">Help for identity theft</a>
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<li role="presentation">
<a href="/General/Tax-avoidance-taskforce/" id="dmm-link-94" aria-atomic="true" tabindex="0" data-ordinal="94" role="menuitem heading link" aria-level="3" aria-label="Tax avoidance taskforce">Tax avoidance taskforce</a></li>
</ul>
</div>
<div class="col-sm-4">
<h3 role="presentation" aria-label="Small business">
<a class="level-2" href="/Business/Starting-your-own-business/Supporting-your-small-business/" id="dmm-link-95" aria-atomic="true" tabindex="0" data-ordinal="95" role="menuitem heading link" aria-level="2" aria-label="Small business">Small business</a>
</h3>
<ul class="level-3-list" role="presentation">
<li role="presentation">
<a href="/Newsroom/smallbusiness/" id="dmm-link-96" aria-atomic="true" tabindex="0" data-ordinal="96" role="menuitem heading link" aria-level="3" aria-label="Small business newsroom">Small business newsroom</a></li>
<li role="presentation">
<a href="/Business/Starting-your-own-business/" id="dmm-link-97" aria-atomic="true" tabindex="0" data-ordinal="97" role="menuitem heading link" aria-level="3" aria-label="Starting your own business">Starting your own business</a>
</li>
<li role="presentation">
<a href="http://www.sba.ato.gov.au/" id="dmm-link-98" aria-atomic="true" tabindex="0" data-ordinal="98" role="menuitem heading link" aria-level="3" aria-label="Small business assist">Small business assist</a></li>
<li role="presentation">
<a href="/About-ATO/Contact-us/Self-help-services/Business-self-service/" id="dmm-link-99" aria-atomic="true" tabindex="0" data-ordinal="99" role="menuitem heading link" aria-level="3" aria-label="Need tax help after hours?">Need tax help after hours?</a>
</li>
<li role="presentation">
<a href="/Business/Small-business-entity-concessions/" id="dmm-link-100" aria-atomic="true" tabindex="0" data-ordinal="100" role="menuitem heading link" aria-level="3" aria-label="Small business entity concessions">Small business entity concessions</a>
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<li role="presentation">
<a href="/Business/Starting-your-own-business/Supporting-your-small-business/" id="dmm-link-101" aria-atomic="true" tabindex="0" data-ordinal="101" role="menuitem heading link" aria-level="3" aria-label="Supporting your small business">Supporting your small business</a>
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</ul>
<h3 role="presentation" aria-label="Key tax topics for business">
<a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-102" aria-atomic="true" tabindex="0" data-ordinal="102" role="menuitem heading link" aria-level="2" aria-label="Key tax topics for business">Key tax topics for business</a>
</h3>
<ul class="level-3-list" role="presentation">
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<a href="/Super/APRA-regulated-funds/Reporting-and-administrative-obligations/" id="dmm-link-185" aria-atomic="true" tabindex="0" data-ordinal="185" role="menuitem heading link" aria-level="3" aria-label="Reporting and administrative obligations">Reporting and administrative obligations</a>
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<a href="/Super/APRA-regulated-funds/Managing-member-benefits/" id="dmm-link-186" aria-atomic="true" tabindex="0" data-ordinal="186" role="menuitem heading link" aria-level="3" aria-label="Managing member benefits">Managing member benefits</a>
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<a href="/Super/APRA-regulated-funds/Paying-benefits/" id="dmm-link-187" aria-atomic="true" tabindex="0" data-ordinal="187" role="menuitem heading link" aria-level="3" aria-label="Paying benefits">Paying benefits</a></li>
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<h3 role="presentation" aria-label="Super for employers ">
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<a href="/Business/super-for-employers/work-out-if-you-have-to-pay-super/" id="dmm-link-189" aria-atomic="true" tabindex="0" data-ordinal="189" role="menuitem heading link" aria-level="3" aria-label="Work out if you have to pay super">Work out if you have to pay super</a>
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<a href="/Business/super-for-employers/setting-up-super-for-your-business/" id="dmm-link-190" aria-atomic="true" tabindex="0" data-ordinal="190" role="menuitem heading link" aria-level="3" aria-label="Setting up super for your business">Setting up super for your business</a>
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<a href="/Business/super-for-employers/paying-super-contributions/" id="dmm-link-191" aria-atomic="true" tabindex="0" data-ordinal="191" role="menuitem heading link" aria-level="3" aria-label="Paying super contributions">Paying super contributions</a>
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<a href="/Business/super-for-employers/missed-and-late-super-guarantee-payments/" id="dmm-link-192" aria-atomic="true" tabindex="0" data-ordinal="192" role="menuitem heading link" aria-level="3" aria-label="Missed and late super guarantee payments">Missed and late super guarantee payments</a>
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<h3 role="presentation" aria-label="SuperStream">
<a class="level-2" href="/Super/SuperStream/" id="dmm-link-193" aria-atomic="true" tabindex="0" data-ordinal="193" role="menuitem heading link" aria-level="2" aria-label="SuperStream">SuperStream</a></h3>
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<a href="/Business/super-for-employers/paying-super-contributions/how-to-pay-super/superstream-for-employers/" id="dmm-link-194" aria-atomic="true" tabindex="0" data-ordinal="194" role="menuitem heading link" aria-level="3" aria-label="SuperStream for employers">SuperStream for employers</a>
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<a href="/Super/SuperStream/Self-managed-super-funds/" id="dmm-link-195" aria-atomic="true" tabindex="0" data-ordinal="195" role="menuitem heading link" aria-level="3" aria-label="SuperStream for SMSFs ">SuperStream for SMSFs </a>
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<a href="/Super/SuperStream/APRA-regulated-funds/" id="dmm-link-196" aria-atomic="true" tabindex="0" data-ordinal="196" role="menuitem heading link" aria-level="3" aria-label="SuperStream for APRA-regulated funds">SuperStream for APRA-regulated funds</a>
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<h3 role="presentation" aria-label="Online Services">
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<a href="/Super/Self-managed-super-funds/Thinking-about-self-managed-super/" id="dmm-link-203" aria-atomic="true" tabindex="0" data-ordinal="203" role="menuitem heading link" aria-level="3" aria-label="Thinking about self-managed super">Thinking about self-managed super</a>
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<a href="/Super/Self-managed-super-funds/Setting-up/" id="dmm-link-204" aria-atomic="true" tabindex="0" data-ordinal="204" role="menuitem heading link" aria-level="3" aria-label="Setting up">Setting up</a></li>
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<a href="/Super/Self-managed-super-funds/Paying-benefits/" id="dmm-link-207" aria-atomic="true" tabindex="0" data-ordinal="207" role="menuitem heading link" aria-level="3" aria-label="Paying benefits">Paying benefits</a></li>
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<a href="/Super/Self-managed-super-funds/Winding-up/" id="dmm-link-208" aria-atomic="true" tabindex="0" data-ordinal="208" role="menuitem heading link" aria-level="3" aria-label="Winding up">Winding up</a></li>
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<a href="/Super/Self-managed-super-funds/Administering-and-reporting/" id="dmm-link-209" aria-atomic="true" tabindex="0" data-ordinal="209" role="menuitem heading link" aria-level="3" aria-label="Administering and reporting">Administering and reporting</a>
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<a href="/Super/Self-managed-super-funds/SMSF-auditors/" id="dmm-link-210" aria-atomic="true" tabindex="0" data-ordinal="210" role="menuitem heading link" aria-level="3" aria-label="SMSF auditors ">SMSF auditors </a></li>
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<h3 role="presentation" aria-label="Key links">
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<a href="/individuals/super/in-detail/temporary-residents-and-super/super-information-for-temporary-residents-departing-australia/" id="dmm-link-212" aria-atomic="true" tabindex="0" data-ordinal="212" role="menuitem heading link" aria-level="3" aria-label="Departing Australia Superannuation Payment">Departing Australia Superannuation Payment</a>
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<a href="/Business/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house/" id="dmm-link-213" aria-atomic="true" tabindex="0" data-ordinal="213" role="menuitem heading link" aria-level="3" aria-label="Small Business Superannuation Clearing House">Small Business Superannuation Clearing House</a>
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<h3 role="presentation" aria-label="Key tax topics for Super">
<a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-215" aria-atomic="true" tabindex="0" data-ordinal="215" role="menuitem heading link" aria-level="2" aria-label="Key tax topics for Super">Key tax topics for Super</a>
</h3>
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<a href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-216" aria-atomic="true" tabindex="0" data-ordinal="216" role="menuitem heading link" aria-level="3" aria-label="Tax topics A-Z">Tax topics A-Z</a>
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<a class="level-1" href="/Tax-professionals/" id="dmm-link-217" aria-atomic="true" tabindex="0" data-ordinal="217" role="menuitem link" aria-haspopup="true" aria-level="1">Tax professionals<span class="sr-only"> Press down to open, up to collapse.</span></a>
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<h3 role="presentation" aria-label="Prepare and lodge">
<a class="level-2" href="/Tax-professionals/Prepare-and-lodge/" id="dmm-link-218" aria-atomic="true" tabindex="0" data-ordinal="218" role="menuitem heading link" aria-level="2" aria-label="Prepare and lodge">Prepare and lodge</a>
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<a href="/Tax-professionals/Prepare-and-lodge/Due-dates/" id="dmm-link-219" aria-atomic="true" tabindex="0" data-ordinal="219" role="menuitem heading link" aria-level="3" aria-label="Due dates">Due dates</a></li>
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<a href="/Tax-professionals/Prepare-and-lodge/Tax-Time-2021/" id="dmm-link-220" aria-atomic="true" tabindex="0" data-ordinal="220" role="menuitem heading link" aria-level="3" aria-label="Tax Time 2021">Tax Time 2021</a></li>
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<a href="/Tax-professionals/Prepare-and-lodge/Lodgment-program-framework/" id="dmm-link-221" aria-atomic="true" tabindex="0" data-ordinal="221" role="menuitem heading link" aria-level="3" aria-label="Lodgment program framework">Lodgment program framework</a>
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<a href="/Tax-professionals/Prepare-and-lodge/Tax-agent-lodgment-program/" id="dmm-link-222" aria-atomic="true" tabindex="0" data-ordinal="222" role="menuitem heading link" aria-level="3" aria-label="Tax agent lodgment program ">Tax agent lodgment program </a>
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<a href="/Tax-professionals/Prepare-and-lodge/BAS-agent-lodgment-program/" id="dmm-link-223" aria-atomic="true" tabindex="0" data-ordinal="223" role="menuitem heading link" aria-level="3" aria-label="BAS agent lodgment program">BAS agent lodgment program</a>
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<a href="/Tax-professionals/Prepare-and-lodge/Managing-your-lodgment-program/" id="dmm-link-224" aria-atomic="true" tabindex="0" data-ordinal="224" role="menuitem heading link" aria-level="3" aria-label="Managing your lodgment program">Managing your lodgment program</a>
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<a href="/Tax-professionals/Prepare-and-lodge/Lodgment-program-deferrals/" id="dmm-link-225" aria-atomic="true" tabindex="0" data-ordinal="225" role="menuitem heading link" aria-level="3" aria-label="Lodgment program deferrals">Lodgment program deferrals</a>
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<h3 role="presentation" aria-label="Digital services">
<a class="level-2" href="/Tax-professionals/Digital-services/" id="dmm-link-226" aria-atomic="true" tabindex="0" data-ordinal="226" role="menuitem heading link" aria-level="2" aria-label="Digital services">Digital services</a>
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<a href="/Tax-professionals/Digital-services/Practitioner-lodgment-service/" id="dmm-link-228" aria-atomic="true" tabindex="0" data-ordinal="228" role="menuitem heading link" aria-level="3" aria-label="Practitioner lodgment service">Practitioner lodgment service</a>
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<a href="/Tax-professionals/Digital-services/Australian-Business-Register/" id="dmm-link-229" aria-atomic="true" tabindex="0" data-ordinal="229" role="menuitem heading link" aria-level="3" aria-label="Australian Business Register">Australian Business Register</a>
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<a href="/General/Online-services/Access-Manager/" id="dmm-link-230" aria-atomic="true" tabindex="0" data-ordinal="230" role="menuitem heading link" aria-level="3" aria-label="Access Manager">Access Manager</a></li>
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<h3 role="presentation" aria-label="Payment, interest and penalties">
<a class="level-2" href="/Tax-professionals/Payment,-interest-and-penalties/" id="dmm-link-235" aria-atomic="true" tabindex="0" data-ordinal="235" role="menuitem heading link" aria-level="2" aria-label="Payment, interest and penalties">Payment, interest and penalties</a>
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<h3 role="presentation" aria-label="Your practice">
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<h3 role="presentation" aria-label="Dispute or object to a decision">
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<h3 role="presentation" aria-label="Key links">
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<a href="/Tax-professionals/Newsroom/" id="dmm-link-257" aria-atomic="true" tabindex="0" data-ordinal="257" role="menuitem heading link" aria-level="3" aria-label="Tax professionals newsroom">Tax professionals newsroom</a>
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