Taxation law involves the study of rules, laws and policies pertaining to the legal processes with regards to taxation. The relevant legislation comprises of the charges that regulate the laws concerning income, transactions, licenses and property. In Australia, the primary focus is on income tax (individual as well as organizational), Goods and Services Tax as well as Customs and Excise Duties. Several taxation acts have been amended from time to time. Furthermore, Australia has tax treaties with more than 40 countries. These are termed as double tax agreements or tax conventions.


Taxes could be categorized into various types such as those listed below:

  • CAPITAL GRAIN TAX: This type of tax is charged by the government for every kg. of grain selling.
  • CORPORATION TAX: This type of tax is taken by many businesses from their employees.
  • INCOME TAX: This type of tax is given to the government for monetary income of an individual or a company.
  • INHERITANCE TAX: This type of tax is applicable on the death of any person.
  • PROPERTY TAX: This type of tax is availed by the owner of the property from a person who lives on rent in the concerned property.
  • RETIREMENT TAX: This type of tax is applicable for any individual who retires from his job and applies for a pension.
  • SALES TAX: This type of tax is applicable by the state government on items being sold inside the state.
  • TARRIFS: This type of tax is normally applicable on foreign items such as mobile recharge and others.
  • TOLL TAX: This type of tax is applicable on checkpoints on highway entering a state.
  • VALUE ADDED TAX: This type of tax is normally applicable in shopping malls and restaurants. This tax is added upon the total amount of money spent.


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