The University must comply with its taxation obligations in accordance with the requirements of the Australian National University Act 1991 (as amended) and other legislative requirements that may be applied from time to time.

Fringe Benefit Tax (FBT)

Fringe benefits tax (FBT) is a tax that employers pay on certain benefits they provide to their employees – including their employees’ family or other associates.

Goods and Services Tax (GST)

The Goods and Services Tax (GST) is an indirect, broad-based consumption tax that was implemented in Australia on the 1st of July 2000

Australian Business Number (ABN)

The Australian Business Number (ABN) is a business identifier which can be used for the GST and various other tax-related purposes. The ABN is crucial for identification under the New Tax System. If you do not quote an ABN on invoices to other businesses, they may be required to withhold tax at 47% (effective from 1 July 2017) from their payment.

Please see details regarding No ABN Withholding Rule here.