ALL's tax services are trusted by our client to deliver the best quality of tax advisory and compliance. Our goal is to help our clients meet the compliance requirements and make sure accurate and on time lodgement and payment. Australian taxation law is quite complicated and proposed laws, or amendments to existing laws, are introduced into parliament in the form of a Bill. Sources of taxation revenue and power to tax are imposed by the three levels of government. The Australian Constitution grants the Commonwealth the power to impose taxes, and to impose laws regarding the collection and administration of taxes. Since 1942 only the Commonwealth imposes income tax, and this is by far the largest source of revenue for the Commonwealth government. Revenue to the States and Territories is from two sources: Commonwealth Government grants and appropriations, such as GST, that is imposed and collected by the Commonwealth and all GST revenue is distributed to State and Territory governments; and the imposition of States and Territories include duties, land tax and payroll tax, and various transaction-based and industry taxes. The local government sector is a statutory creation of the States and derives its powers from State and NT legislation. State Constitutions all recognise local governments (the NT does not have a Constitution). State and Northern Territory legislation gives power to local governments to impose taxes. Local governments also receive grants from the Commonwealth to contribute to the provision of services. ALL will help you prepare and lodge your income tax, GST, PAYG withholding, land tax, payroll tax and other specific industry taxes. On top of that, ALL will assist you predict the future cash outflow of tax payments and help you arrange payment plans to minimise your burden of tax payments.