The Commonwealth Parliament Taxation

Running head: Australian Taxation law
Australian Taxation law
Name of Student:
Name of University:
Author’s Note:

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AUSTRALIAN TAXATION LAW
Table of Contents
Part A:..............................................................................................................................................2
Answer to question 1:......................................................................................................................2
Answer to question 2:......................................................................................................................2
Answer to question 3:......................................................................................................................2
Answer to question 4:......................................................................................................................3
Answer to question 5:......................................................................................................................3
Answer to question 6:......................................................................................................................3
Answer to question 7:......................................................................................................................4
Answer to question 8:......................................................................................................................4
Answer to question 9:......................................................................................................................5
Answer to question 10:....................................................................................................................5
Part B:..............................................................................................................................................5
Answer to Part C:.............................................................................................................................7
Answer to Part D:............................................................................................................................8
Answer to Part E:.............................................................................................................................9
References......................................................................................................................................11

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AUSTRALIAN TAXATION LAW
Part A:
Answer to question 1:
Based on the main source of the information taken from the commonwealth parliament
taxation regulation this has been seen to be derived as per section “51(ii), 53, 55, 90 and 96”. As
mentioned in the context of “Section 51(ii) of Australian Constitution”, the parliament is seen
to be having the power in formulation of laws as per the taxation. In subject to the provisional
laws, it is not seen to discriminate the various portions of the states (Barkoczy, 2016).
Answer to question 2:
The main source of the documentation is seen to set out with the law. The primary source
of the case laws is seen to comprise of the various types of case laws which has been created by
the statutory bodies. These sources have been further observed to be derived with the varied
centre of laws who is responsible for the single authoritative written record for the law. As per
the Australian law, the second source of the tax is seen to be interpreted based on the court
legislation and source of the tribunals. The main rulings have been further seen to be base on the
legislations defined by the commissioner of taxation (Albarea et al., 2015).
Answer to question 3:
The main ruling of the taxation as per “TR 98/17” and the main concern for this has been
further discerned as per the various legislation which seen able to be based on the “subsection 6
(1) of the Income Tax Assessment Act 193”.
The primary rule for this has been seen with the individuals who enter Australia

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AUSTRALIAN TAXATION LAWa. The migrants based in Australia
b. The individuals who went to Australia for studying or academics
c. The visitors on holiday
d. Workers with pre-arranged employment contracts
Answer to question 4:
“Medicare Levy” and “Medicare Levy Surcharge” and the different types of the
reductions have been computed with the inclusion of return on tax. The Medicare levy has been
further seen to be base on the different types of the calculation which has been seen to be taken
from the different types of consideration from the exemption and entitlement. The individual tax
payer has been further seen to levy the Medicare levy 2% partially fund for accessing the
healthcare (Devereux & Feria, 2014).
Answer to question 5:
As per “Schedule 2 of the Competition and Consumer Act 2010”, any sort of the
misconduct and the exclusion in “Section 18 of the Australian Consumer Law “. The preventive
measures associated to deceptive and artificial demeanour has been further defined under the
“Section 12DA of the Australian Securities and Investment Commission Act 2001”. The
primary objective has been further taken for consumer protection for the issues relating to
misleading practice of trade (Taylor & Richardson, 2014).
Answer to question 6:
As per “Section 25-45 of the ITAA 1997”, the loss has been seen to be originated from
the theft and this section has been seen to be based on the various types of the consideration