The laws we administer

We are responsible for administering a range of laws for the community. The more common laws we administer and offer information about fall into three broad categories.

Direct taxes and entitlements:

  • income tax
  • Medicare levy
  • fringe benefits tax
  • franking tax
  • withholding taxes
  • petroleum resources rent tax
  • product grants and benefits
  • net fuel amount.

Indirect taxes:

  • goods and services tax
  • luxury car tax
  • wine equalisation tax.

Other laws:

  • excise − including alcohol, fuel and tobacco
  • superannuation guarantee − including choice of funds
  • regulation of SMSFs (administered in conjunction with the Australian Prudential Regulation Authority)
  • other taxes such as the trust recoupment tax)
  • the Australian business number.
    Last modified: 05 Jan 2016QC 18607