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Australian Tax Office : ウィキペディア英語版
Australian Taxation Office

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 and superannuation legislation. 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.
==History==

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, the commonwealth's main source of revenue was mostly derived from indirect customs and the excise on duties on locally manufactured and imported goods. This changed when the government of the day, 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.〔

They were introduced after Andrew Fisher won the Australian federal election, 1910 for the Australian Labor Party. 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 case was heard by the High Court of Australia where the land tax was found to be constitutional.〔 The associated land valuations were contentious with more than 1,800 appeals and objections received by the middle of 1913.〔
In his first year, commissioner McKay had underneath him 105 tax officers, assessed approximately 15,000 land tax returns and collected £1.3 million to £1.4 million. Over the next decade, the government introduced several new taxes, mainly to cope with the massive cost of Australia's collecting revenue to fund participation in World War I. By the end of the decade, the department employed 1,565 people and collected approximately £10.45 million in taxes.〔
According to its 2013–14 Annual Plan, the ATO employs an average of 22,022 people.
In the 2012–13 financial year, the ATO collected revenues totalling $313.082 billion in individual income tax, company income tax, goods and services (GST) tax, excise and others.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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