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Policy: Taxation

Purpose

To ensure compliance with the University's taxation obligations.

Overview

To set out compliance with taxation obligations.

Scope

This Policy applies across the University.

Policy statement

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.

Information

Printable version (PDF)
Title Taxation
Document Type Policy
Document Number ANUP_000471
Version 4
Purpose To ensure compliance with the University's taxation obligations
Audience Staff
Category Administrative
Topic/ SubTopic Finance - Taxation
 
Effective Date 3 Mar 2011
Review Date 3 Mar 2014
 
Responsible Officer Chief Financial Officer
Approved By: Vice-Chancellor
Contact Area Finance and Business Services
Authority 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