International Tax Links
  • 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:
  • 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.
  • ATO's Media Releases: This is a link to the ATO's media releases with coverage from 1995.
  • 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.
  • ATO Assist Related Sites: This page contains useful links to other Government and tax-related internet sites.
  • The 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

  • 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.
  • 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.
  • 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.
  • National 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.
  • 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.
  • 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

  • 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.
  • 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.
  • 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.