A compulsory exaction of money by a government for public purposes, being neither a pecuniary penalty nor a fee for services rendered. Taxation in Australia is levied at three levels of government: Federal, State, and local. Federal taxes include income tax, fringe benefits tax, goods and services tax, sales tax, customs and excise duty, and departure tax. State taxes include land tax, payroll tax, stamp duty, financial institutions duty, and debits tax. Local government taxes include property rates. Taxes may be classified as either progressive, regressive, or proportional. Taxes on income such as wages, salaries, profits, dividends, rent and interest, and on capital gains, are known as direct taxes. Taxes on commodities or services are known as indirect taxes.
(Encyclopaedic Australian Legal Dictionary, 2016)
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