Revenue legislation

Legislation we administer

• Aboriginal Land Rights Act 1983 (for collection of the Community Development Levy only)
• Betting Tax Act 2001
• Betting Tax Amendment (Point of Consumption) Act 2018
• Commonwealth Places (Mirror Taxes Administration) Act 1998
• Duties Act 1997
• Electronic Conveyancing (Adoption of National Law) Act 2012
• Emergency Services Levy Act 2017
• Fines Act 1996
• First Home Owner Grant and Shared Equity Act 2000
• Gaming Machine Tax Act 2001
• Health Insurance Levies Act 1982
• Insurance Protection Tax Act 2001
• Land Tax Act 1956
• Land Tax Management Act 1956
• Mining Act 1992 (for the assessment and recovery of royalties)
• Offshore Minerals Act 1999 (for the assessment and recovery of royalties)
• Parking Space Levy Act 2009 (for collection of the Parking Space Levy on behalf of the Minister for Transport)
• Payroll Tax Act 2007
• Payroll Tax Rebate Scheme (Disability Employment) Act 2011 [act has been repealed]
• Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011
• Payroll Tax Rebate Scheme (Jobs Action Plan) Regulation 2015
• Petroleum (Offshore) Act 1982 (for the assessment and recovery of royalties)
• Petroleum (Onshore) Act 1991 (for the assessment and recovery of royalties)
• Property Tax (First Home Buyer Choice) Act 2022
• Regional Relocation Grants (Skills Incentive) Act 2011
• Small Business Grants (Employment Incentive) Act 2015
• State Debt Recovery Act 2018
• Taxation Administration Act 1996
• Unclaimed Money Act 1995

Helping you to understand the legislation

Revenue rulings

A revenue ruling clarifies our interpretation of the law, especially when the law is unclear or complex.

Commissioner’s practice notes

A commissioner’s practice note gives you information and guidance to make it easier to comply with the legislation – it is not an interpretation of the legislation. And it does not take precedence over the legislation, or a revenue ruling.

Seminars and webinars

Our customer education library provides you with up-to-date information and helps you understand your responsibilities so you can meet your legal obligations.

Case summaries

You can view summaries of cases regarding assessments or decisions made by the Chief Commissioner in our resource library.