Taxation | business.gov.au

Learn the basics

Taxation for your business

Understand your tax requirements so your business is taxed at the right rate.

Tax deductions

Find out what expenses you can claim for your business to reduce your tax bill.

How to lodge and pay for tax

Learn how to lodge a return and pay tax for your business type.

Pay as you go (PAYG) instalments

Learn what pay as you go (PAYG) instalments are, to help manage your tax bill.

Tax differences between a sole trader and a company

Understand the key tax differences between sole traders and companies.

Types of business taxes

Income tax for business

Learn how income tax works and how to manage it for your business and employees.

Payroll tax

Understand how payroll tax works, and if you need to register.

How to claim fuel tax credits

Find out how to make a claim for fuel tax included in the price of fuel used in your business.

Capital gains tax for business

Understand what capital gains tax is and ways to reduce your tax bill.

Business activity statement

Learn what a business activity statement (BAS) is and how to lodge.

Taxes on your property

Find out what taxes your business may need to pay for property.

Stamp duty

Learn which transactions stamp duty applies to and if you can get an exemption.

Excise duties

Find out what excise duties are and how they affect your business.

International tax

Learn about your tax requirements if your business exports, imports or is based overseas.

Personal services income

Find out if you earn PSI, so you know what tax deductions to claim.

Latest news

Changes to Single Touch Payroll reporting from 1 July

There are changes to Single Touch Payroll (STP) reporting for small employers with closely held payees and quarterly reporting for micro employers from 1 July 2021.

New online services for business

Check out ATO’s new online service to help you manage your tax and super obligations.

Tax time changes due to COVID-19

It has been a difficult year, but your tax return doesn’t need to be. Find out the how different types of income and expenses may affect your obligations this year.

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