Description: A short description of the legislation.

The Taxation Administration Act is a pivotal piece of Australian legislation that provides the legal framework for the administration and enforcement of tax laws in Australia. It outlines the duties and powers of the Commissioner of Taxation and establishes the procedures for assessment, collection, and recovery of various taxes. This Act also covers taxpayer obligations, including filing returns, keeping records, and paying taxes due. It includes provisions for handling disputes, penalties for non-compliance, and appeals processes. The Act plays a crucial role in ensuring the efficient and fair operation of Australia’s tax system, essential for funding public services and infrastructure.

Application to Australian agriculture: Where the legislation is applicable.

The Taxation Administration Act impacts Australia's agriculture industry by governing the tax obligations and entitlements of agricultural businesses and workers. This includes income tax, goods and services tax (GST), and other tax-related matters, ensuring fair and efficient tax administration within the agricultural sector. Compliance is crucial for legal and financial sustainability.

Compliance information: Often the evidence of compliance against a piece of legislation is that there is not a breach of the Act. Where appropriate, the developers of this database have listed evidence which could be used to show compliance if a breach was to be found. Many Best Management Practice (BMP) schemes and other certifications in Australian agriculture include this evidence for accreditation.

Source documents: Links to the legislation documents.

• https://www.legislation.gov.au/C1953A00001/2024-01-01/2024-01-01/text/original/pdf/1
• https://www.legislation.gov.au/C1953A00001/2024-01-01/2024-01-01/text/original/pdf/2
• https://www.legislation.gov.au/C1953A00001/2024-01-01/2024-01-01/text/original/pdf/3
• https://www.legislation.gov.au/C1953A00001/2024-01-01/2024-01-01/text/original/pdf/4