www.ato.gov.au
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184.84.206.55
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Submitted URL: http://businessregistersaustralia.com/
Effective URL: https://www.ato.gov.au/
Submission: On August 12 via api from US — Scanned from AU
Effective URL: https://www.ato.gov.au/
Submission: On August 12 via api from US — Scanned from AU
Form analysis 1 forms found in the DOM
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<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>
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<script src="/js/accessible-skip-links.min.js"></script>
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<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">Individual</option>
<option value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Sole Trader</option>
<option value="https://onlineservices.ato.gov.au/business/Businesslogin.html">Business</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">BAS Agent</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">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>
<option value="https://onlineservices.ato.gov.au/foreigninvestor/">Foreign Investor</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>
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<section class="sticky-menu visible-xs">
<div class="sticky-menu-buttons left-side"> <button type="button" aria-haspopup="true" data-ordinal="0">
<div class="resting-content"><span aria-hidden="true" class="glyphicon glyphicon-menu-hamburger"></span><span class="button-label">menu</span></div>
<div class="active-content"><span class="popup-close" aria-hidden="true"></span><span class="button-label">Close</span></div>
</button></div>
<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">
<div class="header-popup original" 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 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>
<option selected="selected" value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Individual</option>
<option value="https://onlineservices.ato.gov.au/default.aspx?PageName=HomePage">Sole Trader</option>
<option value="https://onlineservices.ato.gov.au/business/Businesslogin.html">Business</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">BAS Agent</option>
<option value="https://onlineservices.ato.gov.au/onlineservices/login.html">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>
<option value="https://onlineservices.ato.gov.au/foreigninvestor/">Foreign Investor</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>
</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="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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</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"><span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span><input type="text" aria-label="Search ato.gov.au" class="searchField ui-autocomplete-input"
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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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<a href="/Individuals/Your-tax-return/Before-you-prepare-your-tax-return/" id="dmm-link-13" aria-atomic="true" tabindex="0" data-ordinal="13" role="menuitem heading link" aria-level="3" aria-label="Before you prepare your tax return">Before you prepare your tax return</a>
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<li role="presentation">
<a href="/Individuals/Your-tax-return/How-to-lodge-your-tax-return/" id="dmm-link-14" aria-atomic="true" tabindex="0" data-ordinal="14" role="menuitem heading link" aria-level="3" aria-label="How to lodge your tax return">How to lodge your tax return</a>
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<li role="presentation">
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<li role="presentation">
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<h2>
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<a href="/Individuals/Income-deductions-offsets-and-records/Deductions-you-can-claim/" id="dmm-link-20" aria-atomic="true" tabindex="0" data-ordinal="20" role="menuitem heading link" aria-level="3" aria-label="Deductions you can claim">Deductions you can claim</a>
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<li role="presentation">
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</li>
<li role="presentation">
<a href="/Individuals/Income-deductions-offsets-and-records/Occupation-and-industry-specific-guides/" id="dmm-link-22" aria-atomic="true" tabindex="0" data-ordinal="22" role="menuitem heading link" aria-level="3" aria-label="Occupation and industry specific guides">Occupation and industry specific guides</a>
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<a href="/Individuals/Income-deductions-offsets-and-records/Tax-offsets/" id="dmm-link-23" aria-atomic="true" tabindex="0" data-ordinal="23" role="menuitem heading link" aria-level="3" aria-label="Tax offsets">Tax offsets</a>
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<a href="/Individuals/Income-deductions-offsets-and-records/Records-you-need-to-keep/" id="dmm-link-24" aria-atomic="true" tabindex="0" data-ordinal="24" role="menuitem heading link" aria-level="3" aria-label="Records you need to keep">Records you need to keep</a>
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<h2><a class="level-2" href="/Individuals/Investments-and-assets/" id="dmm-link-25" aria-atomic="true" tabindex="0" data-ordinal="25" role="menuitem heading link" aria-label="Investments and assets">Investments and assets</a></h2>
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<a href="/Individuals/Investments-and-assets/Residential-rental-properties/" id="dmm-link-26" aria-atomic="true" tabindex="0" data-ordinal="26" role="menuitem heading link" aria-level="3" aria-label="Residential rental properties and holiday homes">Residential rental properties and holiday homes</a>
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<a href="/Individuals/Investments-and-assets/Investing-in-shares/" id="dmm-link-27" aria-atomic="true" tabindex="0" data-ordinal="27" role="menuitem heading link" aria-level="3" aria-label="Investing in shares">Investing in shares</a>
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<a href="/Individuals/Investments-and-assets/Crypto-asset-investments/" id="dmm-link-28" aria-atomic="true" tabindex="0" data-ordinal="28" role="menuitem heading link" aria-level="3" aria-label="Crypto asset investments">Crypto asset investments</a>
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<a href="/Individuals/Capital-gains-tax/" id="dmm-link-29" aria-atomic="true" tabindex="0" data-ordinal="29" role="menuitem heading link" aria-level="3" aria-label="Capital gains tax">Capital gains tax</a></li>
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<a class="level-2" href="/Individuals/Medicare-and-private-health-insurance/" id="dmm-link-30" aria-atomic="true" tabindex="0" data-ordinal="30" role="menuitem heading link" aria-label="Medicare and private health insurance">Medicare and private health insurance</a>
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<a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy/" id="dmm-link-31" aria-atomic="true" tabindex="0" data-ordinal="31" role="menuitem heading link" aria-level="3" aria-label="Medicare levy">Medicare levy</a>
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<a href="/Individuals/Medicare-and-private-health-insurance/Medicare-levy-surcharge/" id="dmm-link-32" aria-atomic="true" tabindex="0" data-ordinal="32" role="menuitem heading link" aria-level="3" aria-label="Medicare levy surcharge">Medicare levy surcharge</a>
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<a class="level-2" href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-33" aria-atomic="true" tabindex="0" data-ordinal="33" role="menuitem heading link" aria-label="Help and paying the ATO">Help and paying the ATO</a>
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<a href="/Individuals/Your-tax-return/Check-the-progress-of-your-tax-return/Your-notice-of-assessment/" id="dmm-link-34" aria-atomic="true" tabindex="0" data-ordinal="34" 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-35" aria-atomic="true" tabindex="0" data-ordinal="35" 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/Tax-support-for-individuals/" id="dmm-link-36" aria-atomic="true" tabindex="0" data-ordinal="36" role="menuitem heading link" aria-level="3" aria-label="Tax support for individuals">Tax support for individuals</a>
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<a href="/Individuals/Study-and-training-support-loans/" id="dmm-link-38" aria-atomic="true" tabindex="0" data-ordinal="38" role="menuitem heading link" aria-level="3" aria-label="Education and study loan">Education and study loan</a>
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<a href="/Individuals/Jobs-and-employment-types/Working-as-an-employee/Leaving-the-workforce/" id="dmm-link-40" aria-atomic="true" tabindex="0" data-ordinal="40" role="menuitem heading link" aria-level="3" aria-label="Retirement and leaving your job">Retirement and leaving your job</a>
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<a href="/Individuals/Coming-to-Australia-or-going-overseas/" id="dmm-link-41" aria-atomic="true" tabindex="0" data-ordinal="41" 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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<h2><a class="level-2" href="/Individuals/Super/" id="dmm-link-42" aria-atomic="true" tabindex="0" data-ordinal="42" role="menuitem heading link" aria-label="Super">Super</a></h2>
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<li role="presentation"><a href="/Individuals/Super/What-is-super/" id="dmm-link-43" aria-atomic="true" tabindex="0" data-ordinal="43" role="menuitem heading link" aria-level="3" aria-label="What is super">What is super</a></li>
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<a href="/Individuals/Super/Choosing-a-super-fund/" id="dmm-link-44" aria-atomic="true" tabindex="0" data-ordinal="44" role="menuitem heading link" aria-level="3" aria-label="Choosing a super fund">Choosing a super fund</a>
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<a href="/Individuals/Super/Growing-and-keeping-track-of-your-super/" id="dmm-link-45" aria-atomic="true" tabindex="0" data-ordinal="45" role="menuitem heading link" aria-level="3" aria-label="Growing and keeping track of your super">Growing and keeping track of your super</a>
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<a href="/Individuals/Super/Withdrawing-and-using-your-super/" id="dmm-link-46" aria-atomic="true" tabindex="0" data-ordinal="46" role="menuitem heading link" aria-level="3" aria-label="Withdrawing and using your super">Withdrawing and using your super</a>
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<h2><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-47" aria-atomic="true" tabindex="0" data-ordinal="47" role="menuitem heading link" aria-label="Key links">Key links</a></h2>
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<a href="/Calculators-and-tools/?sorttype=SortByTitle" id="dmm-link-48" aria-atomic="true" tabindex="0" data-ordinal="48" role="menuitem heading link" aria-level="3" aria-label="Tools and calculators">Tools and calculators</a>
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<a href="/General/Online-services/Online-services-for-individuals-and-sole-traders/ATO-app/myDeductions/" id="dmm-link-49" aria-atomic="true" tabindex="0" data-ordinal="49" role="menuitem heading link" aria-level="3" aria-label="myDeductions - how can it help">myDeductions - how can it help</a>
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<li role="presentation"><a href="https://community.ato.gov.au/" id="dmm-link-50" aria-atomic="true" tabindex="0" data-ordinal="50" role="menuitem heading link" aria-level="3" aria-label="ATO community ">ATO community </a></li>
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<a href="/General/Online-services/Online-services-for-individuals-and-sole-traders/ATO-online-services-and-myGov/Using-ATO-online-services/" id="dmm-link-51" aria-atomic="true" tabindex="0" data-ordinal="51" role="menuitem heading link" aria-level="3" aria-label="Using ATO online services">Using ATO online services</a>
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<li role="presentation"><a href="/General/Other-languages/" id="dmm-link-52" aria-atomic="true" tabindex="0" data-ordinal="52" role="menuitem heading link" aria-level="3" aria-label="Other languages">Other languages</a></li>
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<a class="level-1" href="/Business/" id="dmm-link-54" aria-atomic="true" tabindex="0" data-ordinal="54" role="menuitem link" aria-haspopup="true" aria-level="1">Business<span class="sr-only"> Press down to open, up to collapse.</span></a>
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<h2><a class="level-2" href="/Business/Registration/" id="dmm-link-55" aria-atomic="true" tabindex="0" data-ordinal="55" role="menuitem heading link" aria-label="Registration">Registration</a></h2>
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<a href="/Business/Registration/Work-out-which-registrations-you-need/" id="dmm-link-56" aria-atomic="true" tabindex="0" data-ordinal="56" role="menuitem heading link" aria-level="3" aria-label="Work out which registrations you need">Work out which registrations you need</a>
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<a href="/Business/Registration/Update-your-details/" id="dmm-link-57" aria-atomic="true" tabindex="0" data-ordinal="57" role="menuitem heading link" aria-level="3" aria-label="Update your details">Update your details</a></li>
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<a class="level-2" href="/Business/Business-activity-statements-(BAS)/" id="dmm-link-58" aria-atomic="true" tabindex="0" data-ordinal="58" role="menuitem heading link" aria-label="Business activity statement">Business activity statement</a>
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<a href="/Business/Business-activity-statements-(BAS)/How-to-lodge-your-BAS/" id="dmm-link-59" aria-atomic="true" tabindex="0" data-ordinal="59" role="menuitem heading link" aria-level="3" aria-label="How to lodge your BAS">How to lodge your BAS</a>
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<a href="/Business/Business-activity-statements-(BAS)/PAYG-instalments---how-to-complete-your-activity-statement/" id="dmm-link-60" aria-atomic="true" tabindex="0" data-ordinal="60" role="menuitem heading link" aria-level="3" aria-label="Pay as you go instalments">Pay as you go instalments</a>
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<a href="/Business/Business-activity-statements-(BAS)/Wine-equalisation-tax-(WET)/" id="dmm-link-64" aria-atomic="true" tabindex="0" data-ordinal="64" role="menuitem heading link" aria-level="3" aria-label="Wine equalisation tax">Wine equalisation tax</a>
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<a href="/Business/Business-activity-statements-(BAS)/Fuel-tax-credits/" id="dmm-link-65" aria-atomic="true" tabindex="0" data-ordinal="65" role="menuitem heading link" aria-level="3" aria-label="Fuel tax credits">Fuel tax credits</a>
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<a href="/Business/Business-activity-statements-(BAS)/Instalment-notices-for-GST-and-PAYG-instalments/" id="dmm-link-66" aria-atomic="true" tabindex="0" data-ordinal="66" role="menuitem heading link" aria-level="3" aria-label="Instalment notices for GST and PAYG instalments">Instalment notices for GST and PAYG instalments</a>
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<h2><a class="level-2" href="/Business/Single-Touch-Payroll/" id="dmm-link-67" aria-atomic="true" tabindex="0" data-ordinal="67" role="menuitem heading link" aria-label="Single Touch Payroll">Single Touch Payroll</a></h2>
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<a href="/Business/Single-Touch-Payroll/Concessional-reporting/" id="dmm-link-69" aria-atomic="true" tabindex="0" data-ordinal="69" role="menuitem heading link" aria-level="3" aria-label="Concessional reporting">Concessional reporting</a>
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<a href="/Business/Single-Touch-Payroll/Need-more-time/" id="dmm-link-70" aria-atomic="true" tabindex="0" data-ordinal="70" role="menuitem heading link" aria-level="3" aria-label="Need more time?">Need more time?</a></li>
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<a href="/Business/Single-Touch-Payroll/News,-events-and-resources/" id="dmm-link-72" aria-atomic="true" tabindex="0" data-ordinal="72" role="menuitem heading link" aria-level="3" aria-label="News, events and resources">News, events and resources</a>
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<h2><a class="level-2" href="/general/online-services/" id="dmm-link-73" aria-atomic="true" tabindex="0" data-ordinal="73" role="menuitem heading link" aria-label="Online services">Online services</a></h2>
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<a href="/General/Online-services/Technical-support/" id="dmm-link-75" aria-atomic="true" tabindex="0" data-ordinal="75" role="menuitem heading link" aria-level="3" aria-label="Technical support">Technical support</a></li>
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<a href="/General/Online-services/System-Maintenance/" id="dmm-link-76" aria-atomic="true" tabindex="0" data-ordinal="76" role="menuitem heading link" aria-level="3" aria-label="System maintenance ">System maintenance </a>
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<h2><a class="level-2" href="/General/Paying-the-ATO/" id="dmm-link-77" aria-atomic="true" tabindex="0" data-ordinal="77" role="menuitem heading link" aria-label="Paying the ATO">Paying the ATO</a></h2>
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<li role="presentation"><a href="/General/Paying-the-ATO/How-to-pay/" id="dmm-link-78" aria-atomic="true" tabindex="0" data-ordinal="78" role="menuitem heading link" aria-level="3" aria-label="How to pay">How to pay</a></li>
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<a href="/General/Paying-the-ATO/How-much-you-owe/" id="dmm-link-79" aria-atomic="true" tabindex="0" data-ordinal="79" role="menuitem heading link" aria-level="3" aria-label="How much you owe">How much you owe</a></li>
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<a href="/General/Paying-the-ATO/Help-with-paying/" id="dmm-link-80" aria-atomic="true" tabindex="0" data-ordinal="80" role="menuitem heading link" aria-level="3" aria-label="Help with paying">Help with paying</a></li>
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<a href="/General/Paying-the-ATO/If-you-don-t-pay/" id="dmm-link-81" aria-atomic="true" tabindex="0" data-ordinal="81" role="menuitem heading link" aria-level="3" aria-label="If you don't pay">If you don't pay</a></li>
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<h2><a class="level-2" href="/Key-links/?sorttype=SortByTopic" id="dmm-link-82" aria-atomic="true" tabindex="0" data-ordinal="82" role="menuitem heading link" aria-label="Key links">Key links</a></h2>
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<a href="/general/online-services/identity-security-and-scams/help-for-identity-theft/" id="dmm-link-90" aria-atomic="true" tabindex="0" data-ordinal="90" role="menuitem heading link" aria-level="3" aria-label="Help for identity theft">Help for identity theft</a>
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<h2><a class="level-2" href="/Business/Bus/Supporting-your-small-business/" id="dmm-link-92" aria-atomic="true" tabindex="0" data-ordinal="92" role="menuitem heading link" aria-label="Small business">Small business</a></h2>
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<a href="/About-ATO/Contact-us/Self-help-services/Business-self-service/" id="dmm-link-95" aria-atomic="true" tabindex="0" data-ordinal="95" role="menuitem heading link" aria-level="3" aria-label="Need tax help after hours?">Need tax help after hours?</a>
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<a href="/Business/Income-and-deductions-for-business/Concessions,-offsets-and-rebates/" id="dmm-link-96" aria-atomic="true" tabindex="0" data-ordinal="96" role="menuitem heading link" aria-level="3" aria-label="Concessions, offsets and rebates">Concessions, offsets and rebates</a>
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<h2>
<a class="level-2" href="/A-Z-index/AZItems.aspx?sorttype=AZIndex&marketsegment=Individuals" id="dmm-link-98" aria-atomic="true" tabindex="0" data-ordinal="98" role="menuitem heading link" aria-label="Key tax topics for business">Key tax topics for business</a>
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<a href="/Business/GST/" id="dmm-link-99" aria-atomic="true" tabindex="0" data-ordinal="99" role="menuitem heading link" aria-level="3" aria-label="Goods and services tax (GST)">Goods and services tax (GST)</a></li>
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<li role="presentation"><a href="/general/property/" id="dmm-link-101" aria-atomic="true" tabindex="0" data-ordinal="101" role="menuitem heading link" aria-level="3" aria-label="Buy or sell property">Buy or sell property</a>
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<a href="/Business/Capital-gains-tax-for-business-assets/" id="dmm-link-103" aria-atomic="true" tabindex="0" data-ordinal="103" role="menuitem heading link" aria-level="3" aria-label="Capital gains tax (CGT)">Capital gains tax (CGT)</a>
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<li role="presentation"><a href="/Business/Fuel-schemes/" id="dmm-link-105" aria-atomic="true" tabindex="0" data-ordinal="105" role="menuitem heading link" aria-level="3" aria-label="Fuel schemes">Fuel schemes</a></li>
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<a href="/business/business-bulletins-newsroom/" id="dmm-link-106" aria-atomic="true" tabindex="0" data-ordinal="106" role="menuitem heading link" aria-level="3" aria-label="Business bulletins newsroom">Business bulletins newsroom</a>
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