Taxation of Uber and taxis

Summary of proposal

The proposal included two options to change the requirement to register for Goods and Services Tax (GST).

Option 1 – Remove compulsory GST registration for ride-sourcing services only:

Suppliers of ride-sourcing services (such as Uber) with a turnover below $75,000 would no longer be required to register for GST.

Option 2 – Remove compulsory GST registration for all taxi travel services:

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Tax

Summary of proposal

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

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Tax

Summary of proposal

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

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Tax

Summary of proposal

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

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Tax

Summary of proposal

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

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Tax

Summary of proposal

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

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Personal Income Tax Plan

Summary of proposal

The request sought the financial implications of the 2018-19 Budget measure Personal Income Tax Plan. The information was requested over the period to 2028-29, and disaggregated into the components of the measure which start on 1 July 2018 (Components 1 and 2), 1 July 2022 (Components 3, 4 and 5), and 1 July 2024 (Components 6 and 7).

Component 1 increases the upper threshold for the 32.5 per cent marginal tax rate from $87,000 to $90,000 from 1 July 2018.

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Personal Income Tax Plan

Summary of proposal

The request sought the financial implications of the 2018-19 Budget measure Personal Income Tax Plan. The information was requested over the period to 2028-29, and disaggregated into the components of the measure which start on 1 July 2018 (Components 1 and 2), 1 July 2022 (Components 3, 4 and 5), and 1 July 2024 (Components 6 and 7).

Component 1 increases the upper threshold for the 32.5 per cent marginal tax rate from $87,000 to $90,000 from 1 July 2018.

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Personal Income Tax Plan

Summary of proposal

The request sought the financial implications of the 2018-19 Budget measure Personal Income Tax Plan. The information was requested over the period to 2028-29, and disaggregated into the components of the measure which start on 1 July 2018 (Components 1 and 2), 1 July 2022 (Components 3, 4 and 5), and 1 July 2024 (Components 6 and 7).

Component 1 increases the upper threshold for the 32.5 per cent marginal tax rate from $87,000 to $90,000 from 1 July 2018.

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Personal Income Tax Plan - 1 of 2

Summary of proposal

The request sought the financial implications of the 2018-19 Budget measure Personal Income Tax Plan. The information was requested over the period to 2028-29, and disaggregated into the components of the measure which start on 1 July 2018 (Components 1 and 2), 1 July 2022 (Components 3, 4 and 5), and 1 July 2024 (Components 6 and 7).

The request also sought the financial implications of each component by gender.

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