Meeting your payment
n	You	should	budget	for	your	tax	obligations	as
you	would	for	any	other	business	expense.
n	If	you	cannot	pay	your	tax	on	time	or	you	already
have	an	existing	business	tax	debt,	contact	us
immediately	on	13 11 42	to	discuss	your
For	more	information,	visit	www.ato.gov.au
and	search	for	the	term	‘difficulty	in	paying	your
Home based businesses
If	you	operate	your	business	from	home	you
need	to	know:
n	there	are	some	extra	deductions	you	might
be	able	to	claim
n	you	may	be	subject	to	capital	gains	tax	(CGT).
For	more	information,	refer	to	Home-based
business (NAT	10709).
Our free support services
If	you	are	thinking	about	starting	or	running
a	business,	you	will	benefit	from	our	free
seminars	and	on-site	visits.
Our cOmmitment tO yOu
We	are	committed	to	providing	you	with	guidance	you	can	rely	on.	If	you
feel	that	this	publication	does	not	fully	cover	your	circumstances,	or	you
are	unsure	how	it	applies	to	you,	you	can	seek	further	assistance	from	us.
We	regularly	revise	our	publications	to	take	account	of	any	changes	to	the
law,	so	make	sure	that	you	have	the	latest	information.	If	you	are	unsure,
you	can	check	for	a	more	recent	version	on	our	website	at www.ato.gov.au
or	contact	us.
This	publication	was	current	in	November 2008.
Australian	Taxation	Office
© cOmmOnwealth Of australia 2008
This	work	is	copyright.	Apart	from	any	use	as	permitted	under	the
Copyright Act 1968,	no	part	may	be	reproduced	by	any	process	without
prior	written	permission	from	the	Commonwealth.	Requests	and	inquiries
concerning	reproduction	and	rights	should	be	addressed	to	the
Commonwealth	Copyright	Administration,	Attorney-General’s	Department,
Robert	Garran	Offices,	National	Circuit,	Barton	ACT	2600	or	posted	at
NAT	72540-11.2008		JS	11273
introduction for small business operators
Save	time	and	money	by
thinking	about	tax	before
you	start	a