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 | 20 Jul 2015 |
| Review Date | 17 Sep 2023 |
| 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 |
| Delegations | 0 |
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On 9 April 2021, the ANU Council assigned authority to approve academic policy to the Academic Board.
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