Compliance Overview

Compliance Framework
Compliance Driver UNE Taxation Requirements (Cth)
Classification Level 2
University-wide requirement. Lower impacts.
Associated Legislation
Associated Standards None
Associated Codes None
Associated Information None
Return to Top Administrative Information
Administrative Body Australian Taxation Office
Administrative Name
Administrative Address Mailing Address
GPO Box 9990
Sydney NSW
Australia, 2001
Administrative Phone 13 28 66
Administrative Email  
Administrative Website https://www.ato.gov.au/
Return to Top General Introduction
VC Compliance Delegate Kris Kauffmann, Chief Financial Officer
Compliance Coordinator Sandra Matthews, Deputy Chief Financial Officer
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
  • UNE Foundation Limited
  • UNE Life
  • UNE Partnerships Pty Ltd
Overview Tax and duties regimes

Compliance Obligations

Return to Top Capital Gains Tax (CGT)
Description To comply with all Capital Gains Tax laws and legislative instruments.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation None
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Excise Duties
Description To comply with all laws and legislative instruments relating to Excise duties.

Excise duty is a tax levied on certain types of goods produced or manufactured in Australia. The goods on which excise duty is imposed are called excisable goods. Excisable goods include alcohol, petroleum, tobacco and coal.

You have to be registered with the Tax Office before you can be licensed to:

produce, store, deal in or manufacture excisable goods

move excisable goods under bond (that is, excisable goods on which duty has not been paid)

lodge returns and claims.

Register for excise purposes only once - once you have registered, you are registered for all excise activities.

If you wish to undertake an excise activity, then you need to apply for the licence relating to that activity.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation None
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Fringe Benefits Tax (FBT)
Description To comply with all Fringe Benefits Tax laws and legislative instruments.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Goods & Services Tax (GST)
Description To comply with all laws and legislative instruments relating to GST.

The Goods and Services Tax (GST) is a broad-based tax of 10 per cent on the sale of most goods and services and other things in Australia.

By registering for GST, you will be entitled to claim input tax credits for the GST included in the price paid for things that you acquire for use in your business. If you are not registered, you will not be able to claim input tax credits.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Income Tax
Description To comply with all laws and legislative instruments related to Income Tax.

UNDER DIVISION 50 of the Income Tax Assessment Act 1997 the UNIVERSITY , as a "PUBLIC EDUCATIONAL INSTITUTION" is exempt from tax on its ordinary income and statutory income.

UNE Foundation Limited, UNE Life Limited, and UNE Partnerships Pty Ltd are all exempt as a "registered charity".


Even if an exempt entity, the Commissioner can still require you to lodge an income tax return or information under section 161 of the Income Tax Assessment Act 1936.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Land Tax
Description To comply with all laws and legislative instruments related to Land Tax.

Non-profit organisations, including, charitable or educational institutions, unions and associations that are not-for-profit and trustees of non-profit organisations, which own land in New South Wales, may be entitled to an exemption from land tax.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Payroll Tax
Description To comply with all payroll tax laws and legislative instruments.

The Payroll Tax Act 2007 Act mandates the payment of payroll tax by the University on the following expenditure items:
1. Salaries and wages
2. All untaken recreation leave and long service leave accrued and paid by lump sum upon termination.
3. Subsistence and Car Allowance payments
4. Contribution to official overseas travel expenses
5. Special studies travel grant.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
  • Office of the Chief Financial Officer
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Rates
Description To comply with all laws and legislative instruments related to Rates.

THE UNIVERSITY IS EXEMPT FROM RATES under S556(1)(l) of the Local Government Act 1993 (NSW).
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites
 
Return to Top Stamp Duty
Description To comply with all laws and legislative instruments related to Stamp Duty.

The University is EXEMPT FROM DUTY under the University of New England Act 1983, s22A Stamp duty exemption
(1) Unless the Treasurer otherwise directs in a particular case, neither the University nor the Council is liable to duty under the Duties Act 1997, in respect of anything done by the University or Council for the purposes of the borrowing of money or the investment of funds of the University under this Act.
(2) The Treasurer may direct in writing that any other specified person is not liable to duty under the Duties Act 1997 in respect of anything done for the purposes of the borrowing of money or the investment of funds of the University under this Act, and the direction has effect accordingly.
Impacts
Responsible Manager Sandra Matthews, Deputy Chief Financial Officer
Coordinating Officer Dan Waqa, Senior Financial Accountant
Coordinating Unit Financial Performance and Analytical Services
Oversight Committee/Group None
Business Units Impacted
  • Financial Performance and Analytical Services
Obligation Framework
Associated Legislation
Associated Standard None
Associated Code None
Associated Information None
Management Tools
Rule None
Policy None
Protocol None
Procedure None
Guideline None
Other Websites