CHAPTER CONTENTS

pdf_downloadTaxation Legislation and Guides
Who Must Lodge a Tax Return?
Residency Status Relevant for Tax Returns
Lodging a Tax Return
Taxable Income
Non-taxable Income
Failure to Declare Taxable Income
Deductions from a Taxpayer’s Assessable Income
Calculating Tax Payable
Assessment of Tax Returns by the Australian Taxation Office
Objecting and Appealing Tax Return Decisions
Other Taxes Payable
Complaints about the Australian Taxation Office

Each individual taxpayer has certain responsibilities under the Australian income tax system.

The Taxpayers’ charter, published by the Australian Taxation Office (ATO) outlines:

  • what you can expect from the ATO
  • your rights and obligations
  • what you can do if you are not satisfied with the ATO’s decisions, actions or service, or how to make a complaint.

The content of this chapter should be used as a general guide only and does not cover the taxation of business entities such as companies and partnerships. The focus will primarily be upon income tax, and when and how individuals should complete a tax return.