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Appendix 1: Laws conferring powers on the Commissioner

The Commissioner of Taxation has responsibilities under a wide range of laws. The main tax and superannuation laws conferring powers or functions on the Commissioner in 2020–21 are:

  • A New Tax System (Australian Business Number) Act 1999
  • A New Tax System (Goods and Services Tax) Act 1999
  • A New Tax System (Luxury Car Tax) Act 1999
  • A New Tax System (Wine Equalisation Tax) Act 1999
  • Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020
  • Commonwealth Places Windfall Tax (Collection) Act 1998
  • Commonwealth Registers Act 2020
  • Coronavirus Economic Response Package (Payments and Benefits) Act 2020
  • Excise Act 1901
  • Excise Tariff Act 1921
  • Foreign Acquisitions and Takeovers Act 1975
  • Fringe Benefits Tax Assessment Act 1986
  • Fuel Tax Act 2006
  • Higher Education Support Act 2003
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
  • International Tax Agreements Act 1953
  • Petroleum Resource Rent Tax Assessment Act 1987
  • Product Grants and Benefits Administration Act 2000
  • Product Stewardship (Oil) Act 2000
  • Register of Foreign Ownership of Water or Agricultural Land Act 2015
  • Small Superannuation Accounts Act 1995
  • Superannuation Contributions Tax (Assessment and Collection) Act 1997
  • Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
  • Superannuation (Government Co-contribution for Low Income Earners) Act 2003
  • Superannuation Guarantee (Administration) Act 1992
  • Superannuation Industry (Supervision) Act 1993
  • Superannuation (Self-managed Superannuation Funds) Taxation Act 1987
  • Superannuation (Unclaimed Money and Lost Members) Act 1999
  • Taxation Administration Act 1953
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • Trust Recoupment Tax Assessment Act 1985.

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