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

-----Original Message-----
From: Jim Gray [mailto:[FOI #84 email]]
Sent: Thursday, 28 March 2013 08:40
To: FOI
Subject: Freedom of Information request - Can a registered business in
Australia directly charge tax?

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?

Yours faithfully,

Jim Gray

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