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Taxation

Taxation Management Framework

The Taxation Management Framework and Certification Checklist pro forma have been developed to assist ACT government agencies to manage their taxation risks and obligations.

The key features of the framework are:

  • Designated taxation managers for each agency;
  • Annual certification;
  • Taxation compliance reviews; and
  • Support mechanisms facilitated by Treasury.

Agencies listed in Attachment 1 of the framework will be required to fully comply with the framework.  Certification by the Chief Financial Officers must be completed by 30 September and provided to the Taxation Liaison Officer in the Accounting Branch by 31 October each year.

Although not required to comply with the framework, Territory Owned Corporations and smaller agencies are encouraged to adopt elements of the framework as best practice.

PDF icon Taxation Management Framework - 130KB

Pro forma's for Shared Serviced Agencies

Pro forma's for Non-Shared Services Agencies


PDF icon Chief Financial Officer Certification Pro forma - Shared Services Agencies - 30KB
PDF icon Taxation Manager Review Checklist - Shared Services Agencies - 265KB
 PDF icon Taxation Plan - Shared Services Agencies - 112KB

PDF icon Chief Financial Officer Certification Pro forma - Non-Shared Services Agencies - 28KB
PDF icon Taxation Manager Review Checklist - Non-Shared Services Agencies - 264KB 
PDF icon Taxation Plan - Non-Shared Services Agencies - 117KB

Taxation Helpdesk Services

The Territory's Taxation Management Framework was implemented on 1 July 2004.  Treasury has engaged an external contractor to provide Taxation Helpdesk Services to agencies.  The memorandum below provides agencies with the protocol agencies are required to follow when accessing the Taxation Helpdesk services. 

PDF icon  Taxation Helpdesk Services - DT Memo 2004/10 - 116KB

PDF icon   Agency Designated Taxation Managers - 20KB

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ACT Tax Guidance Papers

The tax guidance papers below are aimed at assisting ACT government agencies to more effectively manage their GST obligations.  Specifically the tax guidance papers provide information relating to the ACT.  The tax guidance papers are:

PDF iconAccounting for GST - 41KB
PDF iconApplication of the GST Appropriation Ruling, GSTR 2004/5 - ACT Examples - 18KB
PDF iconChecklist for Obtaining or Changing Current ABN / GST Registration - 15KB
PDF iconGST - Impact of Machinery of Government Changes - 29KB

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Further Taxation Information

Accounting Treasury Memoranda located on this website may also contain information on specific taxation management issues.  To review memoranda select the "Accounting Treasury Memoranda" menu item. 

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