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A number of taxes are imposed by the federal and state governments of Australia. This chapter aims to provide you with an understanding of the fundamental structure of Australia's tax system and of the obligations imposed by that system on taxpayers. The chapter focuses on the taxation of your personal income.
However, it will also provide some assistance if you are a small business taxpayer or a non-profit organisation. The chapter includes limited information on the GST and certain other business taxes as well as some income tax provision from a business standpoint.
Note that references in the chapter to de facto couples excludes same sex couples as Commonwealth taxation legislation does not grant same sex couples the same benefits as are granted to opposite sex couples.
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