All businesses in Australia must comply with specific Australian Taxation Office (ATO) requirements. These will depend on the business structure, industry, operations and turnover.
You may be liable for state business taxes, including payroll tax. For more information visit the NSW Office of State Revenue.
The information in this section will assist small enterprises in setting up an ATO-compliant business. For current information, the ATO has a dedicated business portal and business website.
All businesses in Australia must comply with specific Australian Taxation Office requirements. These will depend on the business structure, industry, operations and turnover.
The ATO offers a checklist for people starting a new business.
Also, specialist ATO officers will handle enquiries on the following numbers:
Business tax enquiries – 13 28 66
Business direct – 13 72 26
Superannuation – 13 10 20
Non-profit enquiries – 1300 130 248
Electronic products – 1300 139 051
Request a business assistance visit – 13 28 66
Attend a record keeping seminar or workshop – 1300 661 104.
ATO assistance
To help make it easy for small businesses to comply with tax obligations, the ATO offers free assistance visits. When setting up a new small business, making changes to an existing small business (for example, taking on employees), or requiring some small business tax help, ATO officers can help business owners understand specific tax obligations.
Visits are confidential and tax officers will come to the place of business or a preferred location.
The ATO representative will work through any issues and discuss specific tax issues if required. Typically they can help with:
- getting an Australian business number (ABN)
- understanding and registering for the GST
- understanding employer obligations for PAYG and superannuation
- understanding BAS, record keeping requirements and the e-Record software
- lodging activity statements via the Business Portal.
The ATO conducts regular tax seminars and workshops on employer responsibilities and record keeping.
The ATO is committed to providing helpful and timely assistance for non-English speaking businesses. If required, a translator can accompany ATO officers on business visits.
Small businesses needing help are encouraged to take advantage of the ATO assistance service. Registration for assistance can be made online at any time, or phone 13 28 66 between 8am and 6pm weekdays. An ATO officer will make contact to arrange an appointment.