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A tax file number (TFN) is a unique identifier issued by the Australian Taxation Office (ATO) to each taxpaying entity—an individual, company, superannuation fund, partnership, or trust. [1] Not all individuals have a TFN, and a business has both a TFN and an Australian Business Number (ABN).
Australian tax returns for the tax year beginning 1 July and ending 30 June of the following year are generally due on 31 October after the end of the tax year. [1] Australian individual taxpayers can file their return online with the ATO's myTax software, by ordering a printed copy of the tax return form, or with the assistance of a tax agent ...
This is similar to the North American or NANPA prefix 1–800, but while in North America, the 1 is the long-distance or toll prefix and 800 is the area code; 1800 in Australia is itself a "virtual area code" (prior to the introduction of 8-digit numbers, the free call code was 008).
Payroll tax is a general purpose tax assessed on the wages paid by an employer in Western Australia. The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. From 1 July 2014: [32] The rate of payroll tax is 5.5%.
Country Code: +61 International Call Prefix: 0011 Trunk Prefix: 0. Telephone numbers in Australia consist of a single-digit area code (prefixed with a '0' when dialing within Australia) and eight-digit local numbers, the first four, five or six of which specify the exchange, and the remaining four, three or two a line at that exchange.
Part IVA of the 1936 Tax Act is a General Anti Avoidance Provision (‘GAAR’) which can apply to strike down any Australian income tax benefits arising from a scheme where the Commissioner of Taxation, who is the head of the Australian Taxation Office, can successfully establish that the dominant purpose of a party involved in the transaction ...