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There are many forms of taxation in Australia. Individuals and companies in Australia may be required to pay taxes or charges to all levels of government: local, state, and federal governments. Taxes are collected to pay for public services and transfer payments (redistribution of economic wealth). Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office. Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission. Australia maintains a relatively low tax burden in comparison with other wealthy, developed nations, at 25.6% of GDP in 2013. ==History== When the first Governor, Governor Phillip, arrived in New South Wales in 1788, he had a Royal Instruction that gave him power to impose taxation if the colony needed it. The first taxes in Australia were raised to help pay for the completion of Sydney's first gaol and provide for the orphans of the colony. Import duties were put on spirits, wine and beer and later on luxury goods. After 1824 the Government of New South Wales raised extra revenue from customs and excise duties. These were the most important sources of revenue for the colony throughout the 19th century. Taxes were raised on spirits, beer, tobacco, cigars and cigarettes. These taxes would vary between each of the Australian colonies, and this state of affairs remained in place after the colonies achieved statehood - indeed, it still persists to this day. Thomas de la Condamine〔http://adb.anu.edu.au/biography/de-la-condamine-thomas-1974〕 was appointed as the first Collector of the Internal Revenue on 7 April 1827 with the actual office of the Collector of the Internal Revenue established on 1 May 1827 by Governor Ralph Darling. When de la Condamine's appointment was not confirmed by the Secretary of State for War and the Colonies William Huskisson, the duties fell to James Busby who held the position until December 1835 when the position was filled by William McPhereson.〔http://search.records.nsw.gov.au/series/14091〕 The Collector of the Internal Revenue collected all revenue, such as moneys received from the sale or rental of land except that from customs duties and court fees. The Internal Revenue Office was abolished on 4 January 1837 with its business becoming the responsibility of the Colonial Treasurer.〔http://search.records.nsw.gov.au/agencies/1183〕 Colonial governments also raised money from fees on wills and stamp duty, which is a tax imposed on certain kinds of documents. In 1880, the Colony of Tasmania imposed a tax on earnings received from the profits of public companies. Income taxes were introduced in the late 19th Century in a few of the colonies before Federation. In 1884, a general tax on income was introduced in South Australia, and in 1895 income tax was introduced in New South Wales at the rate of six pence in the pound, or 2.5%.〔(【引用サイトリンク】 Australian Tax History )〕 Federal income tax was first introduced in 1915, in order to help fund Australia’s war effort in the First World War.〔(A brief history of Australia’s tax system Department of the Treasury )〕 Between 1915 and 1942, income taxes were levied at both the state and federal level.〔 The Taxation Administration Act 1953 was assented to on 4 March, 1953.〔https://www.comlaw.gov.au/Series/C1953A00001〕 In 1972, the government of William McMahon appointed the NSW Supreme Court judge Kenneth Asprey to conduct a full and wide ranging review of the tax system. Although controversial when completed for the Whitlam Government in 1975, the Asprey report on taxation has acted "as a guide and inspiration to governments and their advisers for the following 25 years." The main recommendations of the report have all been implemented and are today part of Commonwealth taxation in Australia. On 20 September 1985, Capital gains tax was introduced. The GST replaced the older wholesale sales tax in 2000. In July 2001, the Financial Institutions Duty was abolished. Between 2002 and 2005, Bank Account Debits Tax was abolished. On the 1 July 2012 the Federal government introduced a Carbon price, requiring large emitters of carbon dioxide to purchase permits. The revenue from the carbon pricing regime was used to reduce income tax by increasing the tax-free threshold and increase pensions and welfare payments, as well as introducing compensation for some affected industries. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Australia」の詳細全文を読む スポンサード リンク
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