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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.
South Australia was the first Australian state to introduce a land tax, based on the unimproved capital value of land, in 1884. [6] [7] In 1910, George Allen (first secretary to the Treasury) founded the Land Tax Office to service land taxes at the federal level as a form of wealth tax and as a means to break up large tracts of underutilised land.
In Victoria, the land tax threshold is $50,000 on the total value of all Victorian property owned by a person on 31 December of each year and taxed at a progressive rate. The principal residence, primary production land and land used by a charity are exempt from land tax. [78] In Tasmania the threshold is $25,000 and the audit date is 1 July.
The ALA establishes authority for the Queensland Government to acquire land for specific purposes including the creation of roads, railways, and other essential infrastructure. The acquisition of land in this way is referred to in Australian legal jurisdictions as ‘compulsory acquisition’, known internationally as eminent domain .
Queensland is governed according to the principles of the Westminster system, a form of parliamentary government based on the model of the United Kingdom.Legislative power rests with the Parliament of Queensland, which consists of the King, represented by the Governor of Queensland, and the one house, the Legislative Assembly of Queensland.
Saunders' arrest comes after police raided a Broome property on 15 January 2024. [56] 26 February – The Board of the Sydney Gay and Lesbian Mardi Gras withdraws their invitation to the NSW Police Force to march in the 2024 Mardi Gras amid the investigation into the alleged murders of television presenter Jesse Baird and his partner Luke Davies.
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There are 21 Queensland Government departments, each responsible for delivering a portfolio of government legislation and policy. [1] Each portfolio area is led by a minister who is a senior member of the governing party in the state Legislative Assembly .