• Appendix 2: Laws conferring powers on the Commissioner

    In 2010-11 the Commissioner of Taxation had responsibilities under a wide range of laws. The main tax and superannuation laws conferring powers or functions on the Commissioner are listed below.

    TABLE 7.3: Laws conferring powers on the Commissioner

    A New Tax System (Australian Business Number) Act 1999

    A New Tax System (Bonuses for Older Australians) Act 1999

    A New Tax System (Goods and Services Tax) Act 1999

    A New Tax System (Goods and Services Tax Transition) Act 1999

    A New Tax System (Luxury Car Tax) Act 1999

    A New Tax System (Wine Equalisation Tax) Act 1999

    Commonwealth Places Windfall Tax (Collection) Act 1998

    Energy Grants (Cleaner Fuels) Scheme Act 2004

    Energy Grants (Credits) Scheme Act 2003

    Excise Act 1901

    Excise Tariff Act 1921

    First Home Saver Accounts Act 2008

    Franchise Fees Windfall Tax (Collection) Act 1997

    Fringe Benefits Tax (Application to the Commonwealth) Act 1986

    Fringe Benefits Tax Assessment Act 1986

    Fuel Tax Act 2006

    Income Tax Assessment Act 1936

    Income Tax Assessment Act 1997

    International Tax Agreements Act 1953

    Petroleum Excise (Prices) Act 1987

    Petroleum Resource Rent Tax Assessment Act 1987

    Product Grants and Benefits Administration Act 2000

    Product Stewardship (Oil) Act 2000

    Small Superannuation Accounts Act 1995

    Superannuation Contributions Tax (Assessment and Collection) Act 1997

    Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

    Superannuation (Government Co-contribution for Low Income Earners) Act 2003

    Superannuation Guarantee (Administration) Act 1992

    Superannuation Industry (Supervision) Act 1993

    Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

    Superannuation (Unclaimed Money and Lost Members) Act 1999

    Taxation Administration Act 1953

    Taxation (Interest on Overpayments and Early Payments) Act 1983

    Termination Payments Tax (Assessment and Collection) Act 1997

    Trust Recoupment Tax Assessment Act 1985

      Last modified: 31 Oct 2011QC 28036