International Tax Links
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Australian Taxation Office (ATO)
The ATO is a statutory authority responsible for the administration
of Australia's taxation system. Its role is not only to collect
taxes from individuals and businesses, but to also ensure taxpayers
have the information they need to comply with our tax laws. The ATO
also has responsibility for Australia's superannuation system and
collects excise on tobacco, petrol and alcohol. Included in the
website are links to:
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ATO's Legal Database: The Legal
Database is a collection of legal and policy information. This
database provides access to the following: legislation and
supporting material, public rulings, determinations and bulletins,
ATO interpretative decisions, 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 Commissioner), tax related case law, ATO policy papers, annual
regulatory plans, and freedom of information.
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ATO's Media Releases: This is a
link to the ATO's media releases with coverage from 1995.
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ATO's Tax Reform: This ATO site
covers recent tax reforms - in particular, a New Tax System (GST)
and the New Business Tax System - PAYG, alienation of personal
services income, company tax and imputation; debt and equity tests;
integrity measures; non-commercial losses; refunding excess
imputation credits; Simplified Tax System; Thin Capitalisation;
Uniform Capital Allowances; Venture Capital Franking Rebate.
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ATO Assist Related Sites: This page
contains useful links to other Government and tax-related internet
sites.
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Board of Taxation
This is a non-statutory advisory body established to advise the
Government on the development and implementation of taxation
legislation and the ongoing operation of the tax system. The Board
also ensures the community is adequately informed about changes to
the tax system.
State Revenue Offices
The State Revenue Office (SRO) is a statutory authority and a
major tax collection authority for each Australian State. Each
Australian State and Territory has its own office which administers a
range of tax and duties, including pay-roll tax, land tax, debits tax
and stamp duty. The links to the offices in each State are as follows:
Overseas revenue organisations
The following are links to various overseas revenue organisations,
including:
Professional associations and institutions
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Association of Taxation and Management
Accountants: The Association of Taxation and Management
Accountants is a recognised professional association that exists to
promote the welfare and professional development of its members and
to represent members' special interests and needs in Australia and
Overseas by participating in ATO consultative forums.
- Business
Coalition for Tax Reform: The Business Coalition for Tax
Reform is a forum for the consolidation of the views of the business
community on tax reform issues. It maintains an active interest in
the implementation of the Government's tax reforms and continues to
promote the understanding of the reasons for reform and to provide
input into the implementation process.
- Business
Council of Australia: The Business Council of Australia
is an association of chief executives of leading Australian
corporations and provides a forum for Australian business leadership
to contribute directly to public policy debates including tax
reform.
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CPA Australia: CPA Australia is Australia's professional
organisation of Certified Practising Accountants that participates
in debates on issues affecting professional accountants including
participating in ATO consultative forums.
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Institute of Chartered Accountants in Australia (ICAA):
The Institute of Chartered Accountants in Australia is a
representative association that participates in ATO consultative
forums.
- National
Institute of Accountants: The National Institute of
Accountants is a professional organisation for accountants that
ensures the concerns of members are voiced with government and key
industry sectors through representation on special interest groups
and committees including ATO consultative forums.
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Tax & Accountants Association Ltd: The National Tax &
Accountants Association Ltd is a representative association that
participates in taxation forums such as the National Tax Liaison
Group, the Australian Taxation Practitioners' Forum, Review of
Standards on the Tax Profession, and FBT, GST and CGT
Sub-committees.
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Tax Institute of Australia (TIA): The Taxation Institute
of Australia (TIA) is Australia's independent taxation
organisation representing the interests and opinions of more than
11,000 specialist practitioners. Its website contains
seminar/conference papers, tax links and membership forms.
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Taxpayers Australia: Taxpayers Australia is a
representative association that aims to educate taxpayers via the
media, educational publications and seminars on issues relating to
tax and superannuation and also represents the interests of
taxpayers via membership on a number of tax committees and direct
access to the ATO.
Parliamentary links
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Treasurer's website: The homepage of the Hon Peter
Costello, Treasurer of the Commonwealth of Australia. It provides
policy direction for taxation and economic matters in Australia.
Also contains important press releases in these areas from 1998.
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Assistant Treasurer's website: The
home page of Senator Helen Coonan, Assistant Treasurer of the
Commonwealth of Australia and Minister of Revenue. It provides
relevant press releases, media transcripts, speeches and
publications in relation to taxation, including the design of
taxation laws, business tax reform administrative matters relating
to the ATO and compliance, taxation policy and administration
relating to superannuation and prudential regulation and financial
institutions.
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Department of Treasury website: The department is
required to establish policy primarily on economic matters in
Australia. Also contains important press releases in these areas
from 2001. In addition to the main Treasury website, which provides
departmental and business information, it provides a more detailed
information on a number of
related websites including the
Foreign Investment Review Board, E-commerce and Board of Taxation.
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