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  2. Taxation in Australia - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Australia

    A goods and services tax (GST) is a value added tax levied by the federal government at 10% on the supply of most goods and services by entities registered for the tax. The GST was introduced in Australia on 1 July 2000 by the then Howard Liberal government. A number of supplies are GST-free (e.g., many basic foodstuffs, medical and educational ...

  3. Australian and New Zealand Standard Industrial Classification

    en.wikipedia.org/wiki/Australian_and_New_Zealand...

    The Australian Taxation Office (ATO) uses five-digit codes referred to as Business Industry Codes. In the 2006 edition, Industry Division D has been expanded to include 'Waste Services', and 'hunting' is removed from Industry Division A.

  4. Business activity statement - Wikipedia

    en.wikipedia.org/wiki/Business_activity_statement

    The business activity statement is a form submitted to the Australian Taxation Office by registered business entities to report their tax obligations, including goods and services tax, pay as you go withholding, pay as you go instalments, fringe benefits tax, wine equalisation tax and luxury car tax. Pay as you go withholding is sometimes known ...

  5. Australian Chamber of Commerce and Industry - Wikipedia

    en.wikipedia.org/wiki/Australian_Chamber_of...

    Small Business: The Australian Chamber says Australia's two million small businesses that employ seven million people are the backbone of the economy. It argues for a focus on cutting red tape, simplifying the tax system , improving access to finance, making it easier to employ people and building better infrastructure.

  6. List of official business registers - Wikipedia

    en.wikipedia.org/wiki/List_of_official_business...

    Slovenian Business Register (ePRS) [246] — maintained by the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES). ePRS includes companies (partnerships and corporations), sole proprietors, legal entities governed by private law, societies, natural persons performing registered or regulated activities ...

  7. Australian Taxation Office - Wikipedia

    en.wikipedia.org/wiki/Australian_Taxation_Office

    As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register , delivering the Higher Education Loan Program , delivering many Australian government payments and administering key ...

  8. Income tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Australia

    carries on business in Australia and central management and control is in Australia, or; carries on business in Australia and it is controlled by Australian resident shareholders. There are other issues when considering residence in relation to the source of income. Personal exertion income is derived where the services are performed and for a ...

  9. Goods and services tax (Australia) - Wikipedia

    en.wikipedia.org/wiki/Goods_and_services_tax...

    Goods and Services Tax [1] (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items [2]) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5% [3]). GST is levied on most transactions in the ...