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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