Federal Taxation Office
Commonwealth Taxation Office
1914 – 1973
Previously Federal Land Tax Office (1910–1914). Renamed Australian Taxation Office in 1973.
Office of the Commissioner of Taxation that administered Commonwealth taxes, including land tax, estate duty, income tax, sales tax and payroll tax, and from 1942 the uniform income tax that replaced state income taxes.
Names over time
- Federal Land Tax Office1910–1914
- Federal Taxation Office1914–1973
- Australian Taxation Office1973–present
How it came into existence
Formed in 1914 from the Federal Land Tax Office when its Commissioner took on the administration of the Estate Duty Assessment Act 1914, followed by the wartime Income Tax Assessment Act 1915; the Commissioner became the Commissioner of Taxation.
Legislation: Land Tax Assessment Act 1910; Income Tax Assessment Act 1936; Taxation Administration Act 1953
Changes during its life
- 1942With uniform income taxation under the Income Tax (War-time Arrangements) Act 1942, state taxation officers transferred to the Commonwealth and the office became the sole collector of income tax in Australia.
- 1953The Taxation Administration Act 1953 provided for the Commissioner of Taxation and Second Commissioners as the general administrative basis of the office.
How it ended
Renamed the Australian Taxation Office in 1973.
Main functions
- Assessment and collection of income tax
- Land tax (until 1952) and estate duty
- Sales tax (from 1930)
- Payroll tax (1941 to 1971)
- Uniform income tax collection from 1942
- Pay-as-you-earn instalment collection from 1944
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.