Australian Income Tax 1915 – Funds War Spending

By Federation, many of the colonies had introduced income taxes, each with their own definition of assessable income and different rates applying to different categories of income. Australia’s first Federal income tax was introduced in 1915, in addition to existing state income taxes, following a need for WWI funding. This was accepted on both sides of … Continue reading Australian Income Tax 1915 – Funds War Spending

Studying Tax Law – Researching & Writing

Key databases: Legislation: ComLaw (Principal and Amending plus Bills), AustLII, ATO Legal Database, and Subscription databases (CCH and CheckPoint). Cases: High Court of Australia, Federal Court of Australia, Official published via Westlaw (CLR and FCR), AustLII (includes AAT), and tax cases specifically with headnotes (CCH and Checkpoint). Rulings: ATO Legal Database, Public rulings (TRs and … Continue reading Studying Tax Law – Researching & Writing

Superannuation guarantee Tax – Roy Morgan Research Pty Ltd v FCT 2011

Section 51 (ii) of the Constitution authorises the Commonwealth Government to make laws on taxation. It may be argued that the Commonwealth Government uses this power to encroach on areas of the economy that fall under State jurisdiction by imposing a tax if a person does not follow a Commonwealth rule that might be outside … Continue reading Superannuation guarantee Tax – Roy Morgan Research Pty Ltd v FCT 2011