The Australian Taxation System

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Introduction
Taxation can be taken as a major type which helps to increase the income of a country. In Australia too, taxations are asked to pay not only for the local state, but also for federal governments. It can be paid as personally or as a company.
Though the procedure of taxation brings many advantages to the state, peoples and companies are not willing to pay, because it is not advantageous for their profit. They are the persons who have to pay personal income taxes, capital gain taxes, good and services taxes, property taxes, departure taxes, excise taxes, custom duty taxes and payroll taxes etc. for the advantage of their state. In such a situation, steering tax frauds is a determinable problem. To face such kind of problems, the government of Australia has established ‘Australian Taxation Office’ (ATO). The ATO has introduced the ‘Taxable Payment Annual Report’ which should be submitted to the ATO on 21st of July annually by all business in building and constructions to avoid tax frauds.
PartA
Requirement One
The Law
The interpretative chapter (S6 (1)) of the Income Tax Assessment Act of 1936 has defined ‘resident of Australia’ as,
A. A person who is an resident of Australia other than a company, includes;
I. A person whose dominant is in Australia, it only refuse when a Commissioner is having reliable evidence that the person is outside of Australia.
II. A person who is actually been in Australia, ceaselessly orintermittently, more than one half of the year of income, it only refuse when a Commissioner is having reliable evidence that the person is outside of Australia and that person does not have any intend to have residence with in Australia.or;
III. Who is ;
a) A member of the superannuation scheme establishe...

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...to.gov.au,. (2014). IT 2607 (Withdrawn) - Income Tax: Residency Status of Visitors and Migrants (As at 16 August 1990). Retrieved 14 May 2014, from http://law.ato.gov.au/atolaw/view.htm?locid=%27ITR/IT2607/NAT/ATO%27&PiT=19940825000001
Law.ato.gov.au,. (2014). IT 2650 - INCOME TAX: RESIDENCY - PERMANENT PLACE OF ABODE OUTSIDE AUSTRALIA (As at 8 August 1991). Retrieved 14 May 2014, from http://law.ato.gov.au/atolaw/view.htm?Docid=ITR/IT2650/NAT/ATO/00001
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TP v. Jenkins, 82 ATC 4098 (1982).

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