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| Milestones | Details |
Source Documents |
|---|---|---|
| 1805 | First import duties and charges levied in Australia to build a gaol and orphanage in Sydney | Government and General Order, 10th March 1805, Historical Records of New South Wales, vol. 5, p. 569-570 |
| 1819 | UK legislation provides retrospectively for the Governor to levy existing duties and to levy equivalent excise on production of spirits within the colony up to 10s a gallon | Duties in New South Wales Act 1819, chapter 114, (UK) |
| 1823 | With the end of military government UK government gives the Governor (advised by Council) the power to tax, constrained by requirement of local purposes only | Administration of Justice in New South Wales and Van Diemen's Land Act 1823, chapter 96, (UK) |
| 1825 | Proclamation dated 4 February 1825 levied duties on spirits and tobacco and ad valorem tariff of 5% on foreign goods | Historical Records of Australia, series 1, vol. xi, p. 492-493 |
| 1851 | NSW first introduces death duties. NSW levies probate and administration fees on the value of personal estate. | Deceased Persons (Estates) Act 1851, no. 8 (NSW) |
| 1852-3 | Introduction of gold licence fee in NSW | Gold Fields Act 1852, no. 43 (NSW)) and Victoria (Gold Fields) Act 1853 no. 4 (Vic) |
| 1877 | Land tax first imposed (in Victoria) to break up large holdings | Land Tax Act 1877, no. 575 (Vic) |
| 1880 | First Australian income tax introduced with Tasmania's withholding tax on dividends, annuities and rents. By 1907 all States had introduced income tax. | Real and Personal Estates Duties Act 1880 (43 Vict. no. 12) (Tas) |
| 1884 | First Australian general income tax and land tax based on unimproved value introduced in South Australia | Taxation Act 1884, no. 323 (SA) |
| 1894 | Tasmania introduces general income tax | Income Tax Act 1894, no. 16 (Tas) |
| 1895 | Victoria introduces general income tax | Income Tax Act 1895, no. 1374 (Vic) |
| 1901 | Commonwealth of Australia established with Constitution
giving the Commonwealth concurrent power with the states to levy
taxes (section
51 (ii)) and exclusive power to impose duties of customs and
excise (section
90). Uniform national tariff introduced (section
88) Customs administration for duties on imports and exports and related matters established Excise administration established for duties on manufactured goods |
Customs Act 1901 no. 6 Excise Act 1901, no. 9 |
| 1902 | Uniform rates of customs duties set by Commonwealth on various
goods sets rates of excise duties imposed on beer, spirits, starch, sugar and tobacco Queensland introduces general income tax |
Customs Tariff Act 1902 no. 14 Excise Tariff Act 1902 no. 11 (Income Tax Act 1902, no. 10 (Qld) |
| 1903 | WA introduces death duties on real and personal estates | Administration Act 1903, no. 13 (WA) |
| 1910 | Commonwealth introduces land tax on unimproved values. Land
Tax Office (predecessor of the Australian Taxation Office) established
in November within the Dept of the Treasury to administer the tax Commonwealth taxes private banknotes at prohibitive rates Commonwealth provides for financial assistance to the states under section 96 of the Constitution (grants power) |
Land Tax Act 1910 no. 21 Bank Notes Tax Act 1910 no. 14 Surplus Revenue Act 1910 no. 8 |
| 1914 | Commonwealth imposes death duties (national estate and succession duty) | Estate Duty Act 1914 no. 25; Estate Duty Assessment Act 1914, no. 22 |
| 1915 | Commonwealth introduces personal income tax and tax on undistributed company profits (dividends). Name of Land Tax Office (est 1910) changed to Taxation Office to reflect wider responsibilities | Income Tax Assessment Act 1915 no. 34 |
| 1916 | Commonwealth entertainment tax introduced | Entertainments Tax Act 1916, no. 38 |
| 1918 | 1/2d (halfpenny) war tax levied on postage stamps. The legislation was repealed in 1920 but the increase in postage remained | Post and Telegraph Rates Act 1918, no. 24; Post and Telegraph Rates Act 1920, no. 27 |
| 1930 | Commonwealth introduces 2.5% sales tax in August to offset fall in customs revenues | Sales Tax Acts and Sales Tax Assessment Acts 1930 nos 25-42 |
| 1936 | Unified Commonwealth and state income tax return introduced following recommendation of Fergusson Royal Commission (1932-34) | Income Tax Assessment Act 1936 no. 27 |
| 1939 | Gold tax introduced | Gold Tax Act 1939 no. 52 and Gold Tax Collection Act 1939 no. 51 |
| 1941 | War tax introduced Pay-roll tax introduced to pay for child endowment Gift duty introduced on disposition of property 1/2d (halfpenny) war tax levied on postage stamps. The legislation was repealed in 1949 but the increase in postage remained |
War Tax Act 1941 no. 70 Pay-roll Tax Act 1941 no. 3 and Pay-roll Tax Assessment Act 1941 no. 2 Gift Duty Act 1941 no. 53 and Gift Duty Assessment Act 1941 no. 52 Post and Telegraph Rates Act 1941, no. 54; Post and Telegraph Rates Act 1949, no. 23; |
| 1942 | System of uniform tax introduced by which grants to the states from the commonwealth replaced state revenue from income tax and state income taxes no longer collected | Income Tax Act 1942, no. 23 |
| 1944 | Pay-as-you-earn (PAYE) tax system of periodic tax payments through the employer introduced for wage and salary earners by Commonwealth, with a provisional tax system introduced for non-wages and salary income | Income Tax Assessment Act 1944, no. 3 |
| 1950 | Income Tax Assessment Act 1936 retitled as Income Tax and Social Services Contribution Assessment Act 1936 | Income Tax and Social Services Contribution Assessment Act 1950, no. 48 |
| 1952 | Commonwealth land tax abolished in favour of states | Land Tax Abolition Act 1952 no.81 |
| 1953 | Entertainment tax abolished | Entertainments Tax Abolition Act 1953 no. 39 |
| 1965 | Income Tax and Social Services Contribution Assessment Act 1936 retitled as Income Tax Assessment Act 1936 | Income Tax Assessment Act 1965, no. 103 |
| 1968 | Name of Taxation Office changed to Commonwealth Taxation Office | |
| 1971 | Commonwealth passes payroll tax to states after they request access to income tax | Pay-roll Tax (Termination of Commonwealth Tax) Act 1971 no. 76 |
| 1972 | Name of Commonwealth Taxation Office changed to Australian Taxation Office | |
| 1975 | Commonwealth Taxation Review Committee. Full Report (Asprey Report) recommends a broad based consumption tax etc | |
| 1976 | Queensland abolishes death and gift (estate) duties. Act
takes effect from 1st January 1977. Other States follow. Through a series of amendments from 1976-1980 to the Stamp Duties Act 1920, NSW abolishes death duties. The first amendment is the Stamp Duties (Amendment) Act 1975, no. 75 and the last is the Stamp Duties (Further Amendment) Act 1980, no. 161. Abolition takes effect on or after 31/12/1981. Victoria abolishes death duties |
Succession and Gift Duties Abolition Act 1976, no. 93 (Qld) various Probate Duties Acts 1976-80 (Vic) |
| 1978 | Commonwealth abolishes death and gift duties to take effect
from 1 July 1979 Tasmania abolishes death duties. Act is gradually applied during 1979 and 1980. Western Australia abolishes death duties |
Estate
Duty Amendment Act 1978, no. 23 and Gift
Duty Amendment Act 1978, no. 25 Deceased Persons' Estates Duties (No. 2) Act 1978 (no. 49) (Tas.) (Death Duty Act Amendment Act 1978, no. 61 (WA) |
| 1979 | South Australia abolishes death and gift duties (to take effect from 1st January 1980) | Gift Duty Act Amendment Act 1979 (no. 63) (SA) |
| 1981 | Personal income tax indexation abolished | Income Tax (Assessment and Rates) Amendment Act 1981, no. 109 |
| 1984 | Medicare levy introduced 1st February 1984 | Medicare Levy Act 1983, no. 52 |
| 1986 | Capital gains tax introduced Fringe benefits tax introduced |
Income
Tax Assessment Amendment (Capital Gains) Act 1986, no. 52 Fringe Benefits Tax Assessment Act 1986, no. 39 |
| 1987 | Commonwealth introduces Resources Rent Tax (RRT) on offshore 'greenfields' petroleum projects | Petroleum Resource Rent Tax Assessment Act 1987, no. 142 |
| 1997 | Governments tries to 'simplify' the Income Tax Assessment Act 1936 by introducing a new act of the same name and rewriting the provisions. Both acts remain in force and must be referred to | Income Tax Assessment Act 1997, no. 38 |
| 1999-2000 | A 10% Goods and Services Tax was introduced gradually replacing various taxes such as sales tax. About 30 related Acts also passed (nos 56-86 of 1999). Most Acts commenced on 1 July 2000 | A New Tax System (Goods and Services Tax) Act 1999, no. 55 |
| 2006 | Major law reform initiative results in repeal of 68 redundant tax acts and amendments to several acts | Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006, no. 101 |
