To ensure compliance with the University's taxation obligations.
To set out compliance with taxation obligations.
This Policy applies across the University.
1. The University will comply with its taxation obligations in accordance with the requirements of the Australian National University Act 1991 (as amended) and other legislative requirements that may be applied from time to time.
2. Notwithstanding section Section 48 of the Australian National University Act 1991, which provides “the University is not subject to taxation under the laws of the Commonwealth or of a State or Territory except for payroll tax…”, a range of obligations are imposed on the University under the Goods and Services Tax, Fringe Benefits Tax, and Pay As You Go Taxation regimes.
|Printable version (PDF)|
|Purpose||To ensure compliance with the University's taxation obligations|
|Topic/ SubTopic||Finance - Taxation|
|Effective Date||3 Mar 2011|
|Review Date||3 Mar 2014|
|Responsible Officer||Chief Financial Officer|
|Contact Area||Finance and Business Services|
Fringe Benefits Tax Assessment Act 1986
A New Tax System (Goods & Services Tax) Act 1999
Australian National University Act 1991
Income Tax Assessment Act 1997