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Learn about the taxation law from Taxation Law and Practice assignment help experts-

The taxation law is a group of rules and regulations that deals with levying taxes from the public and business entities. The taxation authority of the government levies it in the form of income tax, goods and services tax, capital gains tax, etc. Taxation is regarded as one of the most important sources of income for any country. The form and method of levying tax vary from country to country. In Australia, the Commonwealth Grants Commission has the right to make and amend the laws related to taxation. The constitution of Australia has provided it all these powers. Income tax is one of the most crucial forms of taxation for the Australian government. The federal government of Australia levies it and the Australian Taxation Office plays the role of mediator in collecting the income tax from its citizens.

The other significant form of taxation in Australia is the Goods and Services Tax (GST). It is also collected by the federal government of Australia. But after collection, the federal government distributes it to the states according to the formula made by the Commonwealth Grants Commission. Australia is known for putting less tax burden among its other counterpart countries which are developed and wealthy. The Australian government has also signed some treaties with other countries to avoid taxation twice for the same purpose. These treaties help foreign entities and multinational companies to prevent double taxes.

Apart from these two significant taxes, the Australian government also levies numerous more taxes like corporate tax, trustee liability tax, property tax, departure tax, excise tax, customs duty, payroll tax, etc. to help the economy. Let’s grab the in-depth knowledge of some above-mentioned forms of taxes:-

  • Property tax- Taxes on the value of properties such as residential, commercial, and industrial helps the local government to fulfill its monetary needs. The local or state government also levies the tax on the transfer of the ownership of lands or properties. These taxes are collected in form of stamp duties.
  • Departure tax- This tax is levied from those passengers who come to Australia from foreign countries via international flights or maritime transports. The term 'Departure tax' has replaced by 'Passenger Movement Charge' in the year 1995. The government provides various facilities at airports and seaports to passengers in return for Passenger Movement charges.
  • Corporate tax- This tax is also popularly known as company tax. Business entities and companies pay it according to the amount of their profit and loss. Corporate tax does not use a progressive scale, like personal income taxes. This tax is levied at a rate of 30% from the big companies and small businesses are liable to pay it at the rate of 25%.
facts regarding australian taxation

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Be familiar with Taxation Law and Practice assignment sample to prepare yourself-

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Taxation Law and Practice assignment sample


Taxation Law and Practice assignment sample 2


Taxation Law and Practice assignment sample 3

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