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section heading icon   Australia


This part of the Web Taxation guide looks at developments in Australia.

The Australian Taxation Office last year released its second report on Tax & The Internet, outlining the federal government's ecommerce taxation policy. 

The first report was published in 1997. The new report, of around 200 pages, includes responses to the initial report and policy developments at a national and international level.

subsection heading icon   sources

You may wish to explore two sites -

Australian Taxation Office (ATO) - apart from being people who hoover up your money, they have one of the best Australian government sites on the Web

Australian Customs Service (ACS) - cute sniffer dogs but still operating with a pre-digital mindset

subsection heading icon   GST

Three useful sites for information on the Goods & Services Tax are:

the Australian Treasury Department site provides a range of information sheets and briefing documents about the joy of tax. An essential if you're a macroeconomist, a policy wonk or just like to wallow in PDFs

more practical, or merely more responsive because they deal with the public on a daily basis, the Australian Taxation Office site features a wealth of information about the GST (admittedly not all of which we understand)

ACOSS's online contribution to tax reform debate features analysis by churches and the Australian Council of Social Services (ACOSS)

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