Australian Taxation Office
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| Statutory agency overview | |
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| Formed | 11 November 1910 |
| Preceding agencies |
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| Jurisdiction | Commonwealth of Australia |
| Headquarters | Canberra |
| Employees | 20,384 (at June 2016) |
| Annual budget | A$3.598 billion |
| Ministers responsible |
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| Statutory agency executive |
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| Website | www |
The Australian Taxation Office (ATO) is an Australian government statutory agency and the principal revenue collection body for the Australian government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the federal Treasurer.
As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system.
During the colonial period of the 1800s, a number of landholders had secured large tracts of arable land in Australia. After the states federated in 1901 to form the Commonwealth of Australia, the Commonwealth's main source of revenue was derived from indirect customs and the excise on duties on locally manufactured and imported goods. After the Labour Andrew Fisher won the Australian federal election, 1910 was concerned about large swathes of the country being under-utilised, introduced the first federal tax laws – the Bank Notes Tax Act 1910, the Land Tax Act 1910 and the Land Tax Assessment Act 1910 – to break up the large estates.
George Mckay was appointed the first Commissioner of Land Taxation on 11 November 1910. The first tax return forms were issued on 10 January 1911 so that landholders could be assessed for their land tax liabilities. The tax was not popular. A High Court of Australia challenge to the land tax found the law to be constitutional. The associated land valuations were contentious with more than 1,800 appeals and objections received by the middle of 1913.
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