Can a registered business in Australia directly charge tax?
From: Jim Gray
Dear Australian Taxation Office,
I wish to see documented evidence that a registered business such as the Queensland State Government (ABN: 75 818 456 675) can charge taxation. By "charge tax" I am not talking about passing on someone else tax, but actually tax a person themselves. I understand that a business can only charge for products or services via a tax invoice. If that business can charge tax, does that mean any business in Australia charge tax?
Australian Taxation Office
Dear Mr Gray
Thank you for your request via the right to know website.
I have considered the request and note that it does not meet the
requirements for it to be a valid Freedom of Information request.
These requirements are specified in section 15 of the FOI Act 1982.
A valid FOI Request needs to be made in writing, state that it is an
application made under the FOI Act, as this requirement distinguishes an
FOI request from a simple enquiry, clearly describe the documents sought
in sufficient detail, and finally specify a return address (this can be
a physical or postal address or an email address).
While your email does meet some of the requirements it is a simple
enquiry and doesn't request access to a document or describe a document
in sufficient detail.
However, your question may be answered by reference to the COMMONWEALTH
OF AUSTRALIA CONSTITUTION ACT - SECT 55 gives both state (eg Queensland
State Government) and federal governments the power to impose taxation.
As a result there are several types of taxes which are administered by
the ATO and the various state and territory revenue offices.
If you wish to make a further request for documents under the Freedom Of
Information Act, please include all the necessary information and
forward your request to the ATO at [email address]
FOI | Australian Taxation Office