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There are many taxes in Australia that operate at the federal, state and local levels. Taxpayers must understand their tax obligations by identifying which taxes apply to them and understanding the requirements they must meet in order to comply with the tax laws. Federal tax laws are administered by Australia’s federal revenue authority, the Australian Taxation Office (ATO), and state taxes are administered by state-based revenue authorities. This chapter will cover two types of federal taxes: income tax and the goods and services tax (GST).
Australian businesses operate within a complex legal environment, so it's important students and professionals understand their legal obligations. Contemporary Australian Business Law is an authoritative text that makes key legal concepts accessible to business students, while maintaining academic rigour. Written for business students new to studying business law, this text introduces the fundamental legal topics encountered in business, including contracts, business structures, taxation, property and employment. Discussion in each chapter strikes a balance between accessibility and detail to assist understanding of these complex legal issues. A hypothetical scenario running through each chapter scaffolds learning and provides relevant real-world examples of the law in practice. Each chapter includes margin definitions, case boxes that guide students through landmark business law cases, and practice problems that test students' ability to apply their knowledge to realistic situations. Written by experts, Contemporary Australian Business Law is an essential introduction to the Australian legal system for business students.