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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).
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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.
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system , superannuation legislation, and other associated matters.
The Special Category Visa was created on 1 September 1994 by the Migration Regulations 1994, which created the universal visa system in Australia.Prior to that date, New Zealanders were generally treated as exempt non-citizens in Australia, not requiring a visa for entry.
An entity can apply for an ABN: [11] online through the Australian Business Register portal, using the services of a registered tax agent, or; lodging a paper-based application with the ATO. Before applying for an ABN the entity must have a tax file number (TFN). [12]
An Australian Company Number (usually shortened to ACN) is a unique identifier required by every company registered under Australia’s Corporations Act 2001 (Cth). The ACN is a nine-digit number issued by the Australian Securities & Investments Commission (ASIC) to every Australian company. The number is usually printed in three groups of ...
Countries in the Trans-Tasman Travel Arrangement. The arrangement was announced on 4 February 1973 and came into effect soon after. The arrangement is not expressed in the form of any binding bilateral treaty between Australia and New Zealand, but rather is a series of immigration procedures applied by each country and underpinned by joint political support. [2]