|
gptkbp:instanceOf
|
gptkb:law
|
|
gptkbp:administeredBy
|
gptkb:Australian_Taxation_Office
|
|
gptkbp:appliesTo
|
individuals
partnerships
companies
trusts
superannuation funds
|
|
gptkbp:basisFor
|
self-assessment system
|
|
gptkbp:country
|
gptkb:Australia
|
|
gptkbp:covers
|
gptkb:fringe_benefits_tax
gptkb:tax_law
gptkb:goods_and_services_tax
capital gains tax
superannuation
|
|
gptkbp:enforcedBy
|
gptkb:Australian_Taxation_Office
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Australian tax law
|
|
gptkbp:includes
|
gptkb:Fringe_Benefits_Tax_Assessment_Act_1986
gptkb:Income_Tax_Assessment_Act_1936
gptkb:Income_Tax_Assessment_Act_1997
gptkb:Superannuation_Guarantee_(Administration)_Act_1992
gptkb:Goods_and_Services_Tax_Act_1999
|
|
gptkbp:interpretedBy
|
gptkb:Federal_Court_of_Australia
gptkb:High_Court_of_Australia
|
|
gptkbp:mainAppealBody
|
gptkb:Administrative_Appeals_Tribunal
|
|
gptkbp:mainCGTEvent
|
disposal of asset
|
|
gptkbp:mainCollectionAgency
|
gptkb:Australian_Taxation_Office
|
|
gptkbp:mainCorporateTaxRate
|
30%
|
|
gptkbp:mainFBTRate
|
47%
|
|
gptkbp:mainGSTRate
|
10%
|
|
gptkbp:mainSuperannuationContributionRate
|
11% (as of 2023-24)
|
|
gptkbp:mainTaxRateType
|
progressive
|
|
gptkbp:mainTaxReturnDue
|
31 October
|
|
gptkbp:mainTaxTreatiesWith
|
gptkb:Austria
gptkb:Belgium
gptkb:Canada
gptkb:China
gptkb:Denmark
gptkb:Finland
gptkb:France
gptkb:Germany
gptkb:India
gptkb:Indonesia
gptkb:Ireland
gptkb:Italy
gptkb:Japan
gptkb:Malaysia
gptkb:Netherlands
gptkb:New_Zealand
gptkb:Norway
gptkb:Singapore
gptkb:South_Africa
gptkb:South_Korea
gptkb:Sweden
gptkb:Switzerland
gptkb:Thailand
gptkb:United_Kingdom
gptkb:United_States
|
|
gptkbp:mainTaxYear
|
1 July to 30 June
|
|
gptkbp:mainWithholdingTax
|
gptkb:PAYG_(Pay_As_You_Go)
|
|
gptkbp:regulates
|
taxation in Australia
|
|
gptkbp:bfsParent
|
gptkb:ATO_Rulings_and_Determinations
gptkb:Business_Activity_Statement
gptkb:ITAA_1936
|
|
gptkbp:bfsLayer
|
7
|