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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