速算扣除数税率.PPT

Lesson 8 Tax in Australia Li, Jialong 2011-2-26 The history of taxation in Australia The colony of Tasmania was the first state to impose a tax on income received from profits of public companies. The Commonwealth government has been the sole collector of income tax since 1942 and reimburses the States according to the terms of their agreements. The States supplement this by raising taxes of their own such as payroll tax and land tax. Since 2000 with the New Tax System the states share the GST with the Commonwealth. The original tax act of 1936 and the further Act 1997 require tax to b