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  2. Australian Taxation Office - Wikipedia

    en.wikipedia.org/wiki/Australian_Taxation_Office

    The Australian Taxation Office (ATO) is an Australian statutory agency and the ... the ATO collected revenues totalling $313.082 billion in individual income tax ...

  3. Income tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Australia

    The income of partnerships and trusts is not taxed directly, but is taxed on its distribution to the partners or beneficiaries. Income tax is the most important source of revenue for government within the Australian taxation system. Income tax is collected on behalf of the federal government by the Australian Taxation Office.

  4. Tax returns in Australia - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_Australia

    Australian individual taxpayers can file their return online with the ATO's myTax software, by ordering a printed copy of the tax return form, or with the assistance of a tax agent. Until 2011, the Australian Taxation Office (ATO) published TaxPack, a free document designed to help individuals complete their return. In 2012, TaxPack was ...

  5. Taxation in Australia - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Australia

    Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office (ATO). 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.

  6. Tax file number - Wikipedia

    en.wikipedia.org/wiki/Tax_file_number

    A tax file number (TFN) is a unique identifier issued by the Australian Taxation Office (ATO) to each taxpaying entity—an individual, company, superannuation fund, partnership, or trust. [1] Not all individuals have a TFN, and a business has both a TFN and an Australian Business Number (ABN).

  7. Income Tax Assessment Act 1936 - Wikipedia

    en.wikipedia.org/wiki/Income_Tax_Assessment_Act_1936

    Part IVA of the 1936 Tax Act is a General Anti Avoidance Provision (‘GAAR’) which can apply to strike down any Australian income tax benefits arising from a scheme where the Commissioner of Taxation, who is the head of the Australian Taxation Office, can successfully establish that the dominant purpose of a party involved in the transaction ...

  8. Pay-as-you-earn tax - Wikipedia

    en.wikipedia.org/wiki/Pay-as-you-earn_tax

    The Australian Taxation Office (ATO) administers a pay-as-you-go tax (PAYG) withholding system. Introduced in 1999, it merged 11 previous payment and reporting systems, one of which was a "PAYE" system for employee income, from which the name "PAYG" distinguishes. [8]

  9. Capital gains tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_Australia

    Guide to Capital Gains Tax Concessions for Small Business, Australian Taxation Office, publication NAT 8384-06.2005 Carrying on a business of share trading - Fact Sheet , Australian Taxation Office Income Tax and Investment , N. E. Renton, 2nd edition, 2005, ISBN 0-7314-0221-9