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Home > Knowledge centre (financial and economic policy) > Financial

Taxation

Australian Taxation Office website

Includes a range of taxation information for individuals, businesses, non-profit organisations, tax professionals and superannuation professionals.

GST revenue distribution factsheets

The GST distribution factsheets are currently being updated. These factsheets clearly explain the current Commonwealth Grants Commission process for distributing goods and services tax (GST) reveneue to the states, and debunk some common myths surrounding this practice.

GST Rulings on State Taxation

Outlining GST related revenue rulings including application of GST to certain State taxes, fees and charges, duties and pay-roll tax.

Institute of Chartered Accountants in Australia website

Includes member services, technical resources and industry updates.

Local Government Tax Equivalents Manual

Outlines policy, framework and approval process in relation to State Government asset leasing arrangements.

Pay-roll Tax Information - Office of State Revenue

Pay-roll tax is a State tax based on the annual pay-roll of employers. The legislation under which pay-roll tax operates is the Pay-roll Tax Act 1971.

Treasurer's Tax Equivalents Manual

The Treasurer's Tax Equivalent Manual provides a guideline for certain commercialised and corporatised activities of the State Government on the imposition of a tax equivalents regime to their activities.

Last reviewed 13 November 2009