Contributor

Daniel Smedley, Accredited Tax Law Specialist

Overview

The Australian taxation system imposes financial obligations on taxpayers within Australia. Generally, individuals and business are required to pay taxation and penalties, interest charges and offences exist relating to non-compliance with taxation obligations.

This section includes the following topics:

• Introduction
• How is your income tax liability determined?
• Taxpayer’s responsibilities and your tax file number
• Tax returns
• Assessment of your tax return
• Queries: private rulings and oral rulings
• Penalties, interest charges and offences relating to tax returns
• Objections, reviews and appeals
• Paying your tax
• Fringe Benefits Tax
• Goods and Services Tax
• State duties and taxes
• Contacts

A PDF of this chapter from The Law Handbook 2020 can be purchased for only $5.50. To purchase, visit the Fitzroy Legal Service online store.