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There are many forms of taxation in Australia. Individuals and companies in Australia may be required to pay taxes or charges to all levels of government: local, state, and federal governments. Taxes are collected to pay for public services and transfer payments.

If you need legal help regarding any aspect of tax law, then please complete your free legal enquiry form on the right, or click here.

Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office. Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission.

If you need legal help regarding tax law, then please complete your free legal enquiry form on the right, or click here.

Taxes are levied by all 3 tiers of government. Major taxes such as income tax (both personal and company), goods and services tax, and customs and excise duties are raised by the federal Government. State governments levy taxes such as land tax, payroll tax and stamp duty on conveyancing transactions. Local governments raise taxes such as council rates.

Administration of taxation in Australia is carried out by the Australian Taxation Office or the ATO. The ATO is the primary revenue collector. It is reckoned that the ATO collects 92 percent of the revenue earned by the federal government.

Different types of taxes in Australia are levied for:

  • Businesses
  • Individuals
  • Government
  • Superannuation
  • Tax professionals

If you need legal help regarding any aspect of tax law, then please complete your free legal enquiry form on the right, or click here.

Different types of taxes in Australia are as follows:

Superannuation taxes

Superannuation is a pension program in Australia. In this a superannuation fund is formed by contributions from the employer. The employer saves a part of the employees' salary into the fund. After retirement the fund is collected and made available to the employee along with additional incentives, which the employee is entitled to get for keeping the money with the employer. So, taxes are usually charged at three points. These three points are sometimes known as “three pillars”. As per budget of 2007-2008, one need not pay taxes on the superannuation earnings if the age of the individual is 60 years. In other cases, a flat rate of 15 percent is levied on the superannuation funds.

Corporate Taxes

The corporate taxes in Australia are imposed at 30 percent flat rate. Corporates as well as companies are required to pay tax to the federal government in Australia for profits earned. Prior to the distribution of profits (as dividends) amongst the shareholders, the corporate tax is paid to the government. Franking credit, which is tax credit in Australia is made available to the shareholders so that they can see the corporate tax, which has already been paid. This procedure is known as dividend imputation.

Goods And Services taxes

The government in Australia imposes 10 percent tax on supply of services as well as goods. This tax is usually levied on individuals who have registered for Goods And Services Tax or GST. Supplies like exports, food products, medical services, services related to education are free from paying the GST tax. They may be taxed on inputs like financial services, accommodation (residence). The revenues, which are earned from Goods and Services tax are distributed among the states. Stamp duties are imposed by the government on different types of transactions. However, federal government in Australia, do not impose sales tax on certain transactions.

If you need legal help regarding any aspect of tax law, then please complete your free legal enquiry form on the right, or click here.

Capital Gains Tax

Capital gain - or capital loss - is the difference between what it cost you to get an asset and what you received when you disposed of it.

You pay tax on your capital gains. It's not a separate tax, just part of your income tax, although it is generally referred to as capital gains tax (CGT).

If you make a capital loss, you cannot claim it against income but you can use it to reduce a capital gain in the same income year. If your capital losses exceed your capital gains or you make a capital loss in an income year you don't have a capital gain, you can generally carry the loss forward and deduct it against capital gains in future years.

All assets you've acquired since tax on capital gains came into effect (on 20 September 1985) are subject to CGT unless specifically excluded.

Selling assets such as real estate or shares is the most common way you make a capital gain or capital loss. CGT also applies to intangible assets such as business goodwill.

Some of your main personal assets are exempt from CGT, including your home, car, and most personal use assets, such as furniture. CGT also doesn't apply to depreciating assets used solely for taxable purposes, such as business equipment or fittings in a rental property.

If you're an Australian resident, CGT applies to your assets anywhere in the world.

If you need legal help regarding any aspect of tax law, then please complete your free legal enquiry form on the right, or click here.

Excise tax

Excise taxes are levied by the federal government on petrol, cigarettes, alcohol. These are referred to as in elastic goods. These are known as inelastic goods because the demand for these goods is always there even if there is an increase in the prices if these commodities.

Property Taxes

States governments depend largely on property taxes for carrying out different activities. Property taxes from commercial complexes, industrial houses and residential complexes fund the state governments. There are times when the local governments impose tax on value of land. Taxes imposed on value of the land is mainly applicable to properties of very high value. Stamp duties are imposed by the state governments on land transfers and other such transactions. Taxes are also levied on fire services. This is applicable for insurance contracts pertaining to domestic set ups as well as businesses. These taxes earned from this sector helps in funding the various activities of the fire department.

Payroll taxes

Payroll taxes are imposed by the state government, the rates of which differ under different circumstances.

Income tax

Different types of taxes in Australia also include income taxes. Income taxes form the main sources of revenue for funding the different activities of the government, especially the federal government. Income tax is levied on individuals who fall under the taxable group of people. The idea of income tax took birth in Tasmania in 1880. During that period tax was imposed to collect money from the people of Tasmania, as the government in Australia was not in a good state. Thereafter, income tax was levied on the income of the people residing in Southern regions of Australia. By 1907, income tax was levied on the income of almost all individuals residing in all the states of Australia. Low Income Tax Offset, Family tax benefit as well as capital gains tax are the different categories of income tax levied on income of individuals along with personal income taxes.

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Links to Further Resources - Taxation Law & Lawyers
Taxation Law & Lawyers News

News, updates and further information - Taxation Law & Lawyers

The primary pieces of taxation legislation in Australia include the following:

INCOME TAX ASSESSMENT ACT 1936
INCOME TAX ASSESSMENT ACT 1997
INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
INTERNATIONAL TAX AGREEMENTS ACT 1953
TAXATION ADMINISTRATION ACT 1953
INCOME TAX RATES ACT 1986
INCOME TAX ACT 1986
INCOME TAX (BEARER DEBENTURES) ACT 1971
INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
INCOME TAX (DEFICIT DEFERRAL) ACT 1994 [REPEALED]
INCOME TAX (DIVERTED INCOME) ACT 1981
INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
INCOME TAX (FILM ROYALTIES) ACT 1977
INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008
INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
INCOME TAX (FRANKING DEFICIT) ACT 1987 [Repealed]
INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
INCOME TAX (UNTAINTING TAX) ACT 1998 [REPEALED]
INCOME TAX (WITHHOLDING TAX RECOUPMENT) ACT 1971
PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
PETROLEUM RESOURCE RENT TAX (MISCELLANOUS PROVISIONS) ACT 1987
PETROLEUM RESOURCE RENT TAX ACT 1987 No 143 of 1987
PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
Tax Bonus for Working Australians Act (No. 2) 2009 (5 of 2009)
TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
Taxation Laws (Clearing and Settlement Facility Support) Act 2004 (56 of 2004)
TAXATION LAWS (MISCELLANEOUS PROVISIONS) ACT 1986
TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
INCOME TAX REGULATIONS 1936
INCOME TAX (EXCLUDED STBs) REGULATIONS
INCOME TAX ASSESSMENT REGULATIONS 1997
INCOME TAX (TRANSITIONAL PROVISIONS) REGULATIONS 2010
PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005
TAXATION ADMINISTRATION REGULATIONS 1976
TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS


Tax law and legislation in Australia includes the following:

Legislation
Australia
A New Tax System (Goods and Services Tax Administration) Act 1999 (CTH)
An Act to implement A New Tax System by providing for the administration of the goods and services tax.


A New Tax System (Goods and Services Tax) Act 1999 (CTH)
An Act about a goods and services tax to implement A New Tax System.


ATOLaw: Find a legislative provision
This facility within ATO's legal database provides quick access to the most commonly used Acts. Use the Browse or Search facilities to find other Acts and Regulations.


BillsNet
The Australian Parliament's website for bills in both Houses, explanatory memoranda and second reading speeches


Fringe Benefits Tax Act 1986 (CTH)
An Act to impose a tax in respect of the value of certain fringe benefits provided in respect of the employment of employees.


Fringe Benefits Tax Assessment Act 1986 (CTH)
An Act relating to the assessment and collection of the tax imposed by the Fringe Benefits Tax Act 1986.


Income Tax Assessment Act 1936 (CTH)
An Australian Act to consolidate and amend the law relating to the imposition assessment and collection of a tax upon incomes.


Income Tax Assessment Act 1997 (CTH)
An Australian Act concerning income tax.


International Tax Agreements Act 1953 (CTH)
An Act to give the force of Law to certain Conventions and Agreements with respect to Taxes on Income and Fringe Benefits.


Superannuation Guarantee (Administration) Act 1992 (CTH)
An Act relating to the establishment and administration of the Superannuation Guarantee Scheme.

Commonwealth
Parliament of Australia : Hansard
This site provides access to the Senate Hansard, the House of Representatives Hansard and Senate, House of Representatives and Joint Committee transcripts. Hansard is available in either PDF or HTML format.

Courts & tribunals and their decisions
Australia
Administrative Appeals Tribunal
This database contains the full text decisions of the Administrative Appeals Tribunal since 1976 as selected by the Tribunal.


Case judgments - ATO legal database
Collection of judgments on tax law maintained by the ATO. Courts include the AAT, Family Court, Supreme Courts, Federal and High Court and selected overseas courts


Federal Court of Australia Cases
This database contains the full text decisions of the Federal Court of Australia from 1977 as selected by the Court.

Commonwealth
High Court of Australia Cases
This database contains the full text of all reported and some unreported decisions of the High Court since its beginning in 1903. Judgments are generally available within 24 hours of being handed down.

Organisations
Australia
ATAX; Australian Taxation Studies Program
ATAX is a provider of education, research and training for the tax profession in Australia. Recent articles by staff are in fulltext, and information on conferences etc.


Deloitte Touche Tohmatsu
The website of the Australian office of Deloitte Touche Tohmatsu contains many publications and newsletters, surveys and reports.


Ernst & Young
Home page of Ernst & Young, accountants. Contains commentary and reports on Australian taxation developments.


Institute for Fiscal Studies
The IFS is an independent research organisation, looking particularly at the UK tax system and the likely effects of fiscal policy on each section of the population.


KPMG Australia
KPMG Australia is an adviser to business. Its website contains its reports and a daily tax news service.


Taxation Institute of Australia
The Taxation Institute of Australia (TIA) is Australia’s premier independent taxation organisation representing the interests and opinions of more than 11,000 specialist practitioners. Some links to information are provided here.

International
International Bureau of Fiscal Documentation
The IBFD aims to research, develop, process and disseminate information and insight in the fields of international and comparative taxation and foreign investment legislation.


OECD taxation
OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, electronic commerce and environmental taxes. The OECD produces internationally comparable statistics and engages in monitoring and assessment of policies, incl. in Economic.

Organisations - Government
Australia
ASIC: Australian Securities and Investments Commission
The Australian Securities and Investments Commission enforces company and financial services laws to protect consumers, investors and creditors. They also inform the public about Australian companies, financial markets, financial services organisations and professionals who.


ATOLaw: the ATO Legal Database
The ATO's Legal database contains legislation and supporting material; Public Rulings and Determinations; Case Decision Summaries (details of important decisions made by the ATO); ATO Practice Statements (directions to ATO staff on how to apply the laws administered by the.


Board of Taxation
The Board of Taxation is an independent, non-statutory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system. A key objective of the Board is to ensure that there is full and.


Department of Finance and Administration, Australia
DOFA's homepage includes links to annual Budgets and annual reports, media releases, information on financial accounting and other financial and taxation government services


Senate Economics Committee
Inquiries into taxation amendment bills, transcripts of proceedings, reports tabled.


The Budget
Created and maintained by the Treasury, this site contains the current budget papers, summaries and statements, and links to budgets since 1996/97

Australian Capital Territory
ACT Revenue Office
The ACT Revenue Office assists the ACT Government to develop a simple and equitable tax system for the ACT and to implement administrative and regulatory processes for the collection of revenue which are efficient and cost effective for the Government and taxpayers

New South Wales
Office of State Revenue
OSR administers NSW State taxation, collects revenue, develops policy and implements legislation relating to State taxation for and on behalf of the people of NSW. The website contains a list of relevant NSW legislation and totals of revenue collected and percentages of.

Northern Territory
Territory Revenue Management
Territory Revenue Management comprises revenue development functions and the Office of the Commissioner for Taxes. It provides the administrative machinery for the collection of revenue from Territory taxes, and mineral and petroleum royalties. It is concerned with the.

Queensland
Office of State Revenue, Queensland
The Office of State Revenue (OSR) is responsible for the administration of the taxation aspects of Queensland Treasury's Revenue Program. These include: Revenue collection services, (comprising Stamp Duty, Pay-roll Tax, Land Tax and miscellaneous taxes), including revenue.

South Australia
RevenueSA
RevenueSA, through the Commissioner of State Taxation, is responsible for: Management, collection and enforcement of the State’s taxation revenue; Management of Government rebate incentive schemes; Management of certain lottery and gaming regulatory functions; Tobacco and.

Tasmania
State taxation
The public face of the Department of Treasury and Finance to external clients with respect to State Taxation matters is the State Revenue Office (SRO). The Department, through the Revenue Services and Revenue Support Branches of the Revenue, Gaming and Licensing Division,.

Victoria
State Revenue Office, Victoria
The State Revenue Office (SRO) is the Victorian Government's major tax collection agency. The SRO administers a range of taxes and duties that include pay-roll tax, land tax, financial institutions duty, debits tax and stamp duty.

Western Australia
Revenue Online
Revenue Online (ROL) is the electronic window to the services offered by the Office of State Revenue of Western Australia. Currently ROL provides for the lodgement and payment of Pay-roll Tax and displays account information. Additional services will be added over time.

Multi-jurisdictional
Treasury
The website of the Department of Treasury provides access to information about the Treasury, including Treasury Ministers; Consumer Affairs; Economic Data; Business Taxation; Foreign Investment; The Australian National Contact Point for the OECD and various publications.

Publications
Australia
Income taxation in Australia
An Electronic Edition, being a reproduction of the text published by the Law Book Company Limited now Thomson Legal & Regulatory Limited.


Inquiry into Business Taxation Reform
Ralph Report, published 22 November 1999, on business taxation reform. Includes submissions, public hearings and Dixon Report as appendices


NATSEM publications
NATSEM publications available in rtf or pdf. Include many on taxation in Australia, in the form of conference papers, discussion papers, special reports, technical papers and income distribution reports.


The GST debate
A detailed chronology covering events leading to the GST in Australia, from 1975-1999

International resources
United Kingdom
Chartered Institute of Taxation
Publications, case references etc. available on a fully searchable database of information on tax in the United Kingdom

Other indexes/links
Australia
Australian taxation index
Oz Tax was established as Australia's first taxation index to provide the community with easy access to Australian taxation information via the Internet.


Law internet resources: Tax law
This guide contains links to Internet resources and documents in the area of Australian federal tax law, as well as providing links to other guides and directories which contain material on State and Territory and overseas law. More detailed guides are also provided for.

International
Tax and accounting sites directory
Tax and Accounting Sites Directory is a comprehensive index of web-based tax and accounting resources, focussing on the USA but including links under a long list of other countries.


Taxation, revenue and customs
WorldLII's index. Sites can be viewed by the headings including: Country, Courts & Case-Law, Law Journals; Law Reform Organisations; Other Indexes; Research Centres


Taxman International
Gateway to Tax and Customs Administrations on the Internet, with links to official sites in many countries, and links to tax guides

United States
Findlaw: Legal subjects: Tax law
Index of links to US tax law. Headings include: Databases, Government Agencies, Journals, Newsletters and Articles, Laws and Government, Documents, Other Discussion Groups.

Discussion groups
Australia
Yahoo Tax on Australia
A closed discussion group, run by the manager of the public Cafe Craig. Intended for students to discuss issues of tax in Australia

Journals
Australia
Australian financial review
The AFR is Australia’s daily finance and technology publication. It provides a daily analysis of the latest news from the Banking, Finance and Information Technology sector, and breaking news from the business sector and the political and legal arena.


Revenue law journal
Contents pages only, from volume 1 onwards.

United States
Tax analysts
Tax Analysts is a nonprofit organization in the US. Website contains Tax Notes and sharing of ideas on tax issues.


Taxwire: today's tax news
Free fulltext daily journal articles on developments in US tax laws, from a commercial US tax publisher

Plain language materials
Australia
Law Handbook - Taxation
Chapter on Taxation from South Australia's Law Handbook mainly concerned with the more frequently asked questions on income tax for wage and salary earners and those on modest incomes from other sources. It also deals briefly with other types of tax. The Law Handbook is a.

Treaties and Conventions
Australia
Australian treaties library
The Australian Treaties Library disseminates treaty information to the public in a freely accessible form through the Internet. It is a fully searchable, hypertext-linked resource that includes treaty texts, indexes, status lists, and explanatory material. It was developed.

International
Income tax treaties
Complete text of tax treaties held by United States in order of country


OECD Model Tax Convention on Income and on Capital
This page allows downloading the Articles of the Model Tax Convention on Income and on Capital. These do not include the Commentary thereon, which is available only by purchase.

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