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Department of Home Affairs (Australia) | Departmental functions
Counter-Terrorism
The Commonwealth Counter-Terrorism Coordinator and the Centre for Counter-Terrorism Coordination within the Department of Home Affairs (formerly within the Department of the Prime Minister and Cabinet) provides strategic advice and support to the Minister for Home Affairs and the Prime Minister on all aspects of counterterrorism and countering violent extremism policy and co-ordination across government. The Office was created after recommendations from the Review of Australia's Counter-Terrorism Machinery in 2015 in response to the 2014 Sydney hostage crisis. The Commonwealth Counter-Terrorism Coordinator also serves as the Co-Chair and or Chair of the Australian and New Zealand Counter-Terrorism Committee and the Joint Counter-Terrorism Board, with the Centre for Counter-Terrorism Coordination providing secretariat support to the Australian Counter-Terrorism Centre and the Australian and New Zealand Counter-Terrorism Committee. Along with the Deputy Counter-Terrorism Coordinator, the Centre for Counter-Terrorism Coordination is also composed of the Counter-Terrorism Operational Coordination and Evaluation Branch, the Counter-Terrorism Strategic Coordination Branch, the Counter-Terrorism Capability Branch, and the Home Affairs Counter-Terrorism Policy Branch. |
Department of Home Affairs (Australia) | Cyber Security
The inaugural National Cyber Security Coordinator was Air Marshal Darren Goldie from 3 July 2023 to 14 November 2023, Hamish Hansford (Deputy Secretary of Cyber and Infrastructure Security) acted in the position after Goldie was recalled to Defence. Lieutenant General Michelle McGuinness was appointed to the role from 26 February 2023. The National Cyber Security Coordinator and the Cyber Security Policy Division within the Department of Home Affairs (formerly within the Department of the Prime Minister and Cabinet) are responsible for cyber security policy and the implementation of the Australian Government Cyber Security Strategy. The National Cyber Coordinator also ensures effective partnerships between Commonwealth, state and territory governments, the private sector, non-governmental organisations, the research community and international partners. The National Cyber Coordinator also works closely with the Australian Cyber Security Centre and the Australian Ambassador for Cyber Issues.
CERT Australia is the national computer emergency response team responsible for cybersecurity responses and providing cyber security advice and support to critical infrastructure and other systems of national interest. CERT Australia works closely with other Australian Government agencies, international CERTs, and the private sector. It is also a key element in the Australian Cyber Security Centre, sharing information and working closely with ASIO, the Australian Federal Police, the Australian Signals Directorate, the Defence Intelligence Organisation and the Australian Criminal Intelligence Commission. |
Department of Home Affairs (Australia) | Aviation and Maritime Security
The Aviation and Maritime Security Division (formerly the Office of Transport Security within the Department of Infrastructure and Regional Development) is led by the Executive Director of Transport Security and is responsible for aviation security, air cargo security, maritime security, and various transport security operations. |
Department of Home Affairs (Australia) | Transnational Serious and Organised Crime
The Commonwealth Transnational Serious and Organised Crime Coordinator is responsible for policy development and strategic coordination of the disruption of transnational serious organised crime across the Australian Government including the Australian Federal Police, Australian Border Force, Australian Criminal Intelligence Commission, Australian Transaction Reports and Analysis Centre, and state and territory law enforcement agencies. The Coordinator is held concurrently by an Australian Federal Police Deputy Commissioner. |
Department of Home Affairs (Australia) | Counter Child Exploitation
The Australian Centre to Counter Child Exploitation is a whole-of-government initiative within the Australian Federal Police responsible to the Commonwealth Transnational Serious and Organised Crime Coordinator to investigate, disrupt and prosecute child exploitation and online child abuse crimes. |
Department of Home Affairs (Australia) | Counter Foreign Interference
The National Counter Foreign Interference Coordinator is responsible for policy development and strategic coordination of countering foreign interference and counter-espionage to protect the integrity of Australian national security and interests. The Coordinator is responsible for interagency and intergovernmental strategy and coordination to counter coercive, clandestine or deceptive activities undertaken on behalf of foreign powers. Accordingly, the Coordinator acts as an intergovernmental focal point for the Australian Federal Police, the Australian Security Intelligence Organisation, the Department of Foreign Affairs and Trade, the Attorney-General's Department, and elements of the Department of Defence such as the Defence Security and Vetting Service and Australian Defence Force Investigative Service. |
Department of Home Affairs (Australia) | Critical Infrastructure
The Australian Government Critical Infrastructure Centre (CIC) is responsible for whole-of-government coordination of critical infrastructure protection and national security risk assessments and advice. It was established on 23 January 2017 originally within the Attorney-General's Department and brings together expertise and capability from across the Australian Government and functions in close consultation states and territory governments, regulators, and the private sector. The Centre also supports the Foreign Investment Review Board and brings together staff from across governmental authorities including from the Australian Treasury, the Department of Infrastructure and Regional Development, and the Department of the Environment and Energy. |
Department of Home Affairs (Australia) | Crisis Coordination
The Australian Government Crisis Coordination Centre (CCC) is an all-hazards coordination facility, which operates on a 24/7 basis, and supports the Australian Government Crisis Committee (AGCC) and the National Crisis Committee (NCC). The CCC provides whole-of-government all-hazards monitoring and situational awareness for domestic and international events and coordinates Australian Government responses to major domestic incidents. The Crisis Coordination Centre is managed by the Crisis Management Branch of Emergency Management Australia which was within the Attorney-General's Department before its transfer. |
Department of Home Affairs (Australia) | See also |
Department of Home Affairs (Australia) | Department of Home Affairs (1901–16)
Department of Home and Territories (1916–1928)
Department of Home Affairs (1928–32)
Department of the Interior (1932–39)
Department of the Interior (1939–72)
Department of Home Affairs (1977–80)
Department of Home Affairs and Environment (1980–84) |
Department of Home Affairs (Australia) |
== References == |
Military history of Australia during the War in Afghanistan | The Australian contribution to the war in Afghanistan has been known as Operation Slipper (2001–2014) and Operation Highroad (2015–2021).
Australian Defence Force (ADF) operations and the size of the forces deployed have varied and ADF involvement has included two major areas of activity: Afghanistan and the Persian Gulf. These activities have seen the deployment of naval, air and land forces that have taken part in combat and combat support operations as part of the International Security Assistance Force (ISAF).
In mid-2014, the naval and logistic support operations in the Persian Gulf were re-designated as Operation Manitou and Operation Accordion respectively. |
Military history of Australia during the War in Afghanistan | Operation Slipper
Operation Slipper began in late 2001 and ended on 31 December 2014. |
Military history of Australia during the War in Afghanistan | First phase
During the first phase of Operation Slipper, the Australian Defence Force (ADF) commitment to Afghanistan consisted of a Special Forces Task Group and two Royal Australian Air Force (RAAF) Boeing 707 air-to-air refuelling aircraft from No. 33 Squadron. These aircraft and associated support personnel operated from Manas Air Base in Kyrgyzstan and provided support to coalition aircraft operating in Afghan airspace. Two RAAF AP-3C Orion aircraft flew maritime patrol missions in support of maritime interdiction operations in the Persian Gulf. These aircraft were temporarily retasked to Operations Falconer and Catalyst in 2003.
RAAF C-130 Hercules transport aircraft were also involved in providing logistic support for deployed forces. The Special Forces were involved with the establishment of the US-led coalition's first Forward Operating Base (Camp Rhino) southwest of Kandahar in November 2001, followed by the capture of Kandahar International Airport in December 2001. The initial ADF commitment in Afghanistan concluded in December 2002 when the Special Air Service Task Group was withdrawn. Following this date until 2005 Australia's total contribution to efforts in Afghanistan were two officers attached to the United Nations and the Coalition land mine clearing force.
All three squadrons of the Australian Special Air Service Regiment (SASR) were deployed to Afghanistan in 2001 and 2002. The dates of these deployments were: |
Military history of Australia during the War in Afghanistan | 1 Squadron Group, SASR: (October 2001 – April 2002)
3 Squadron Group, SASR: (April 2002 – August 2002)
2 Squadron Group, SASR: (August 2002 – November 2002) |
Military history of Australia during the War in Afghanistan | Second phase
An Australian Special Forces Task Group was re-deployed to Afghanistan in August or September 2005. This Task Group consisted of elements from the SASR, 4th Battalion, Royal Australian Regiment (Commando), the Incident Response Regiment and logistic support personnel. As well as heavily modified Land Rovers, the Special Forces Task Group was also equipped with some Bushmaster infantry mobility vehicles. A detachment of two CH-47 Chinook helicopters from the 5th Aviation Regiment was deployed to Afghanistan in March 2006 to support the Special Forces Task Group. The Australian Special Forces Task Group was withdrawn from Afghanistan in September 2006 and the helicopter detachment returned to Australia in April 2007. |
Military history of Australia during the War in Afghanistan | Third phase
A Reconstruction Taskforce-based around the 1st Combat Engineer Regiment with protective elements from the 5th/7th Battalion, Royal Australian Regiment, 6th Battalion, Royal Australian Regiment and 2nd Cavalry Regiment began arriving in Uruzgan Province in southern Afghanistan in early September 2006. The Australian Reconstruction Taskforce formed part of a Dutch-led Provincial Reconstruction Team, operating as part of the Dutch-led Task Force Uruzgan and based at Forward Operating Base Ripley, outside of Tarin Kowt.
A 300-strong Special Operations Task Group was deployed to support the Reconstruction Taskforce in April 2007, including a Commando company-group, elements of the SASR, and an integral combat service support team. In addition to radar crews, logistics and intelligence officers, and security personnel, this brought the number of Australian personnel in Afghanistan to 950 by mid-2007, with further small increases to 1,000 in mid-2008, 1,100 in early 2009 and 1,550 in mid-2009. These increases occurred in spite of opinion polls indicating that public support for the deployment was decreasing, with a poll released in September 2008 finding that a majority of those surveyed were opposed to Australia's continued military involvement in the country.
In early 2009, a number of Operational Mentoring and Liaison Teams (OMLTs) were embedded into the Afghan National Army battalions serving in the 4th (ANA) Brigade, 205th Hero Corps, in Uruzgan as part of the Australian mission to mentor and partner the ANA within the province. Consequently, the RTF was renamed the Mentoring and Reconstruction Task Force. On 16 January 2009, Trooper Mark Donaldson, a member of the SASR, was awarded Australia's highest gallantry medal, the Victoria Cross for Australia. Donaldson was awarded the medal for exposing himself to enemy fire to protect injured Australian troops and then rescuing an Afghan interpreter under heavy enemy fire during a contact on 2 September 2008.
A modest Australian force remained in Afghanistan over this period and was involved in counter-insurgency operations in Uruzgan province in conjunction with Dutch, US and other coalition forces. MRTF was again renamed to the Mentoring Task Force in early 2010. Based around a combined arms battalion-sized battle group, it consisted of motorised infantry and cavalry force elements supported by engineers, as well as coalition enablers including artillery and aviation assets. The Rotary Wing Group flying CH-47D Chinooks, the Force Logistics Asset and an RAAF air surveillance radar unit were also based in Kandahar. A further 800 Australian logistic personnel were also based outside of Afghanistan, in locations in the Middle East. Meanwhile, detachments of maritime patrol and transport aircraft continued to support operations in Iraq and Afghanistan, based out of Al Minhad Air Base in the United Arab Emirates. |
Military history of Australia during the War in Afghanistan | Order of battle
Over the course of the operation, as the size of Australia's contribution has fluctuated and the scope of operations undertaken has evolved, the number and type of units deployed has also changed. A snapshot of the order of battle from March 2011, when approximately 1,550 Australians were deployed to Afghanistan, is as follows: |
Military history of Australia during the War in Afghanistan | National Command Element
Mentoring Task Force 2 (MTF-2)
Headquarters, 5th Battalion, Royal Australian Regiment (5 RAR)
4 x Combat Teams including infantry, cavalry, engineers and offensive support
5 x Operational Mentoring and Liaison Teams
Force Communications Unit IV (1st Combat Signal Regiment)
Logistics and support units
Detachment, 20th Surveillance and Target Acquisition Regiment, Royal Australian Artillery (operates ScanEagle UAVs)
Special Operations Task Group
Elements of the SASR, 2nd Commando Regiment, Reserve 1 Commando Regiment and Special Operations Engineer Regiment
Rotary Wing Group (including two CH-47D Chinooks helicopters).
Detachment, 1st Regiment, Royal Australian Artillery (16 gunners attached to the British Army)
RAAF Control and Reporting Centre (Kandahar International Airport)
Two AP-3C Orion maritime patrol aircraft and three C-130 Hercules transports
Personnel embedded with various coalition units
Force Level Logistic Asset (Kandahar International Airport) |
Military history of Australia during the War in Afghanistan | Departure of Australian combat forces
At the end of October 2013, Prime Minister Tony Abbott traveled to Afghanistan with Opposition Leader Bill Shorten for a special ceremony at the Australian base in Tarin Kowt in Uruzgan. He told a gathering of troops and Afghan leaders that "Australia's longest war is ending. Not with victory, not with defeat, but with, we hope, an Afghanistan that is better for our presence here." Afghan forces were scheduled to take over running of the camp in mid-December. The last combat troops were withdrawn on 15 December 2013; however, approximately 400 personnel remained in Afghanistan as trainers and advisers, and were stationed in Kandahar and Kabul.
On 1 July 2014, as part of the restructuring of Australian operations in the Middle East, Operation Slipper was split into three different operations: ongoing operations in Afghanistan as part of ISAF under Operation Slipper; maritime security operations in the Middle East and counter piracy in the Gulf of Aden under Operation Manitou; and support operations to Slipper and Manitou from a number of locations in the Gulf States, primarily the United Arab Emirates, under Operation Accordion. Approximately 400 personnel were deployed on Operation Slipper, another 550 as part of Accordion, and 250 on Manitou. Australian operations in Afghanistan were scheduled to continue until the ISAF mission concluded in December 2014, while its contribution to the NATO-led "train, advise, assist" mission post-2014 was still to be confirmed at that time. The final Heron UAV detachment left Afghanistan in December 2014.
Operation Slipper concluded on 31 December 2014, with Australia's "train, advise and assist" mission in Afghanistan as part of the NATO-led Resolute Support Mission being conducted under the code-name Operation Highroad after this date. Approximately 400 Australian personnel were deployed as part of the new mission, including personnel in mentoring and advisory roles, as well as medical personnel, force protection and logistic support. Over 26,000 Australian personnel have served in Afghanistan.
In June 2018, ABC News published photographs depicting Australian soldiers flying Nazi swastikas on their vehicles in Afghanistan. Their actions were subsequently denounced by then Prime Minister Malcolm Turnbull. |
Military history of Australia during the War in Afghanistan | War crimes inquiry
In May 2016 the Inspector-General of the Australian Defence Force, Major General Paul Brereton, launched an inquiry into allegations that some Australian special forces personnel committed war crimes in Afghanistan between 2005 and 2016. In February 2020 it was announced that 55 incidents were being investigated and, in November 2020, the inspector-general concluded that 36 incidents ought to be referred to the Australian Federal Police for criminal investigation and possible prosecution by the Department of Home Affairs' Office of the Special Investigator and Commonwealth Director of Public Prosecutions.
According to Brereton's report, there is credible information that 25 Australian Defence Force personnel were involved in serious crimes in Afghanistan. Of the soldiers, 19 were directly implicated in the murder of 39 prisoners and civilians, and cruel treatment of 2 others, while the other military personnel were believed to be accessories to the incidents. Brereton noted that some of the soldiers were ordered by their patrol commanders to kill prisoners. Some soldiers are also believed to have planted evidence next to civilian corpses to imply that the civilians were armed, and thus could be classified as legitimate targets in post-incident investigations. The report describes a 2012 incident as having been "possibly the most disgraceful episode in Australia's military history", but the specifics were redacted in the version released to the public.
Upon the report's release, Chief of the Australian Defence Force, General Angus Campbell, apologised for "any wrongdoing by Australian soldiers". He announced that the 2nd Squadron of the Special Air Service Regiment (SASR) would be disbanded as a result of the investigation, citing a "distorted culture" that undermined the moral authority of the Australian Defence Force, through all three SASR squadrons were implicated in poor conduct.) According to one reporter's correspondence with a former patrol commander, "EVERYONE KNEW [emphasis in the original]" that war crimes had been committed, but when it was reported regiment leadership decided to handle the matter internally. General Campbell also explained that he and the Chief of Army, Lieutenant General Rick Burr, would take further action with respect to the commanders of units apparently involved in war crimes.
Journalist Mark Willacy estimates that prosecutions related to these findings may not be concluded until approximately the year 2030. |
Military history of Australia during the War in Afghanistan | Final withdrawal
A contingent of around 80 ADF personnel remained in Afghanistan as late as 2021 to train and advise Afghan forces. The Australian embassy in Kabul was closed on 28 May that year. The last ADF personnel and diplomats in Afghanistan departed on 18 June 2021. This formed part of the withdrawal of international forces from the country.
Following the fall of Kabul in August 2021, ADF personnel were used to evacuate Australians and Afghans who had assisted the Australian forces from Afghanistan. Three RAAF aircraft and 250 personnel were deployed from Australia to the Middle East as part of this effort. The first evacuation flight from Kabul took place on the night of 17/18 August. Prime Minister Scott Morrison stated that it would not be possible to evacuate all the Afghans who had assisted the Australian forces due to the situation in the country. |
Military history of Australia during the War in Afghanistan | Persian Gulf
Since October 2001 the Royal Australian Navy (RAN) has maintained a continuous presence in and around Iraqi territorial waters as part of Operation Slipper and subsequent operations. There were four major rotations of RAN ships to this area of operations between December 2001 and March 2003. The primary focus of these rotations was to conduct Maritime Interception Operations as part of a US, Australian and British force enforcing United Nations Security Council resolutions against Iraq. The first rotation consisted of Her Majesty's Australian Ships (HMAS) Sydney, Adelaide and Kanimbla. These ships were followed in February 2002 by HMA Ships Canberra, Newcastle and Manoora and again in July 2002 by HMAS Arunta and Melbourne.
HMAS Kanimbla departed from Sydney, Australia on 20 January 2003 again bound for the Persian Gulf under the mission objectives of Operation Bastille. On arriving in Bahrain on 16 February she reverted to the original mission objects of Operation Slipper (that of enforcing UN sanctions against Iraq). On 20 March 2003, HMA Ships Kanimbla, Anzac and Darwin participated in the combat phase of the 2003 Iraq War, codenamed Operation Falconer; in April Kanimbla supported Operation Baghdad Assist, delivering medical supplies that were transported to Baghdad. During these operations the Australian ships pioneered a number of techniques that increased the effectiveness of Maritime Interception Force operations leading to them intercepting and boarding about 1,700 vessels in this period. Four Australian naval officers commanded the multinational force at various times during the course of the operation. Detachments from the Army's 16th Air Defence Regiment provided point defence to the Kanimbla and Manoora during their deployments.
From 2009 Australian warships and aircraft in the Middle East have also been involved in counter-piracy operations and maritime interdiction off the Horn of Africa as part of Combined Task Force 151. |
Military history of Australia during the War in Afghanistan | Diego Garcia
A detachment of four Australian F/A-18 Hornet fighter aircraft provided air defence for the US military base on the island of Diego Garcia, British Indian Ocean Territory during the campaign against the Taliban. The initial detachment was provided by No. 77 Squadron RAAF between December 2001 and 10 February 2002. This was replaced by a detachment from No. 3 Squadron RAAF which was deployed between 10 February 2002 and 20 May 2002. No further Australian units were deployed to Diego Garcia. |
Military history of Australia during the War in Afghanistan | Casualties
Operation Slipper is notable for the first Australian combat deaths since the Vietnam War, and to date all casualties have occurred during operations in Afghanistan. 41 Australian soldiers have been killed and 261 wounded, the majority since October 2007. Another Australian was killed while serving with the British Army. |
Military history of Australia during the War in Afghanistan | Timeline
Cost
The cost of operations in Afghanistan has represented the largest operational expenditure by the ADF in most financial years since 2001/02. The yearly expenditure on Afghanistan by the ADF includes the figures below. |
Military history of Australia during the War in Afghanistan | ^1 While Operation Slipper ceased on 31 December 2014, funds have been allocated to repair equipment returned to Australia and to contribute to the sustainment of the Afghan National Security Forces. |
Military history of Australia during the War in Afghanistan | See also
Australian Army
Civilian casualties of the U.S. invasion of Afghanistan
Coalition casualties in Afghanistan
International public opinion on the war in Afghanistan
Taliban insurgency
Afghan Files (Australia)
Defence Honours and Awards scandal |
Military history of Australia during the War in Afghanistan | Notes
References
Australian Department of Defence Operation Slipper
Callinan, Rory (6 June 2005). "In the Valley of Death". Time. Archived from the original on 26 October 2007. Retrieved 21 September 2008.
Connery, David; Cran, David; Evered, David (2012). Conducting Counterinsurgency – Reconstruction Task Force 4 in Afghanistan. Newport, New South Wales: Big Sky Publishing. ISBN 9781921941771.
Dennis, Peter; et al. (2008). The Oxford Companion to Australian Military History (Second ed.). Melbourne: Oxford University Press Australia & New Zealand. ISBN 978-0-19-551784-2.
Luck, Darryl. "3 Squadron's involvement in Operation Enduring Freedom and the War Against Terrorism". 3 Squadron Association official website. Archived from the original on 20 August 2008. Retrieved 21 September 2008.
Neville, Leigh (2008). Special Operations Forces in Afghanistan. Botley: Osprey. ISBN 978-1-84603-310-0. |
Military history of Australia during the War in Afghanistan | Further reading
Australian Army (2012). War in the Valleys - 7th Battalion Battle Group (MRTF-1) Afghanistan October 2008 to June 2009. Wilsonton: Mesh Publishing. ISBN 9780646564111. Archived from the original on 8 February 2015. Retrieved 8 February 2015.
Australian Defence Force (2008). Rebuilding Afghanistan - The Story of Australia's 2nd Reconstruction Task Force. Salisbury, Queensland: Boolarong Press. ISBN 9781921054778. Archived from the original on 8 February 2015. Retrieved 8 February 2015.
Blaxland, John (2014). The Australian Army from Whitlam to Howard. Port Melbourne, Victoria: Cambridge University Press. ISBN 978-1-107-04365-7.
Connolly, Colonel Peter J. (Winter 2011). "Counterinsurgency in Uruzgan 2009" (PDF). Australian Army Journal. VIII (2): 9–34. Retrieved 31 December 2011.
Crawley, Rys (2019). "Afghanistan Lessons: Part II. Australia's Lessons" (PDF). The US Army War College Quarterly: Parameters. 49 (4): 49–64. doi:10.55540/0031-1723.3119. S2CID 226740924.
Department of Defence (2012). Mentoring Task Force 3: 25 June 2011 to 24 Jan 2012. Fremantle, Western Australia: Fontaine Press.
Lee, Sandra (2006). 18 Hours:The true story of an SAS war hero. Sydney: Harper Collins. ISBN 978-0-7322-8246-2.
MRTF-2 (2010). Mentoring and Reconstruction Task Force 2 - June 2009 to February 2010. MRTF-2. OCLC 671456369.{{cite book}}: CS1 maint: numeric names: authors list (link)
Mentoring Task Force Four Afghanistan 2012. 2013.
McPhedran, Ian; Ramage, Gary (2014). Afghanistan: Australia's War. South Sydney, New South Wales: Harper Collins Publishers. ISBN 9780732299132. |
Military history of Australia during the War in Afghanistan | External links |
Military history of Australia during the War in Afghanistan | "Australian Government Fact Sheets on Afghanistan".
Australia's military involvement in Afghanistan since 2001: a chronology – Australian Parliamentary Library
Australian War Memorial: Afghanistan, 2001–present |
Taxation in Australia | Income taxes are the most significant form of taxation in Australia, and collected by the federal government through the Australian Taxation Office. Australian GST revenue is collected by the Federal government, and then paid to the states under a distribution formula determined by the Commonwealth Grants Commission.
Australians pay tax for the provision of healthcare, education, defense, roads and railways and for payments to welfare, disaster relief and pensions. |
Taxation in Australia | Definition
The "classic definition" of a tax used by the High Court derived from Matthews v Chicory Marketing Board (Vic) (1938), where Chief Justice John Latham stated that a tax was "a compulsory exaction of money by a public authority for public purposes, enforceable by law, and is not a payment for services rendered". In a series of judgments under the Mason court – including Air Caledonie International v Commonwealth (1988), Northern Suburbs General Cemetery Reserve Trust v Commonwealth (1993), and Australian Tape Manufacturers Association Ltd v Commonwealth (1993) – the court broadened the Matthews definition to include amounts not payable to public authorities, such as non-government collection agencies. |
Taxation in Australia | History
When the first Governor, Governor Phillip, arrived in New South Wales in 1788, he had a Royal Instruction that gave him power to impose taxation if the colony needed it. The first taxes in Australia were raised to help pay for the completion of Sydney's first jail and provide for the orphans of the colony. Import duties were put on spirits, wine and beer and later on luxury goods.
After 1824 the Government of New South Wales raised extra revenue from customs and excise duties. These were the most important sources of revenue for the colony throughout the 19th century. Taxes were raised on spirits, beer, tobacco, cigars and cigarettes. These taxes would vary between each of the Australian colonies, and this state of affairs remained in place after the colonies achieved statehood.
Thomas de la Condamine was appointed as the first Collector of the Internal Revenue on 7 April 1827 with the actual office of the Collector of the Internal Revenue established on 1 May 1827 by Governor Ralph Darling. When de la Condamine's appointment was not confirmed by the Secretary of State for War and the Colonies William Huskisson, the duties fell to James Busby who held the position until December 1835 when the position was filled by William McPhereson. The Collector of the Internal Revenue collected all revenue, such as moneys received from the sale or rental of land except that from customs duties and court fees. The Internal Revenue Office was abolished on 4 January 1837 with its business becoming the responsibility of the Colonial Treasurer.
Colonial governments also raised money from fees on wills and stamp duty, which is a tax imposed on certain kinds of documents. In 1880, the Colony of Tasmania imposed a tax on earnings received from the profits of public companies.
Income taxes were introduced in the late 19th century in a few of the colonies before Federation. In 1884, a general tax on income was introduced in South Australia, and in 1895 income tax was introduced in New South Wales at the rate of six pence in the pound, or 2.5%. Federal income tax was first introduced in 1915, in order to help fund Australia's war effort in the First World War. Between 1915 and 1942, income taxes were levied at both the state and federal level.
The Taxation Administration Act 1953 was assented to on 4 March 1953.
In 1972, the government of William McMahon appointed the NSW Supreme Court judge Kenneth Asprey to conduct a full and wide-ranging review of the tax system. Although controversial when completed for the Whitlam Government in 1975, the Asprey report on taxation has acted "as a guide and inspiration to governments and their advisers for the following 25 years." The main recommendations of the report have all been implemented and are today part of Commonwealth taxation in Australia.
On 20 September 1985, Capital gains tax was introduced. The GST replaced the older wholesale sales tax in 2000. In July 2001, the Financial Institutions Duty was abolished. Between 2002 and 2005, Bank Account Debits Tax was abolished.
On 1 July 2012 the Federal government introduced a Carbon price, requiring large emitters of carbon dioxide to purchase permits, the government also introduced a Minerals Resource Rent Tax, originally called a resources 'super profits' tax in the Henry Tax Report. The revenue from the carbon pricing regime was used to reduce income tax by increasing the tax-free threshold and increase pensions and welfare payments, as well as introducing compensation for some affected industries. The Carbon Tax and associated Resources Rent tax were repealed in 2014.
The Government has brought back a duty on financial institutions in the form of a 'major bank levy' on the five largest banks in Australia. |
Taxation in Australia | Forms of taxes and excises, both Federal and State
Personal income taxes
Income taxes on individuals are imposed at the federal level. This is the most significant source of revenue in Australia. State governments have not imposed income taxes since World War II. Personal income taxes in Australia are imposed on the personal income of each person on a progressive basis, with higher rates applying to higher income levels. Unlike some other countries, personal income tax in Australia is imposed on an individual and not on a family unit.
Individuals are also taxed on their share of any partnership or trust profits to which they are entitled for the financial year. A tax file number is a personal reference number required to pay tax in Australia. TFNs are used for identification and record keeping purposes. A tax return is due once per financial year. |
Taxation in Australia | Capital gains tax
Capital Gains Tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most significant is transfers to beneficiaries on death, so that the CGT is not a quasi death duty.
CGT operates by having net gains treated as taxable income in the tax year an asset is sold or otherwise disposed of. If an asset is held for at least 1 year then any gain is first discounted by 50% for individual taxpayers, or by 331⁄3% for superannuation funds. Net capital losses in a tax year may be carried forward and offset against future capital gains. However, capital losses cannot be offset against income.
Personal use assets and collectables are treated as separate categories and losses on those are quarantined so they can only be applied against gains in the same category, not other gains. This works to stop taxpayers subsidising hobbies from their investment earnings. |
Taxation in Australia | Corporate taxes
A company tax is paid by companies and corporations on its net profit, but the company’s loss is carried forward to the next financial year. Unlike personal income taxes which use a progressive scale, company tax is calculated at a flat rate of 30% (25% for small businesses, which are defined below). Corporate tax is paid on the corporation’s profit at the corporate rate and is generally available for distribution, in addition to any retained earnings it may have carried forward, to shareholders as dividends.
A tax credit (called a franking credit) is available to resident shareholders who receive the dividends to reflect the tax paid by the corporation (a process known as dividend imputation). A withholding tax applies on unfranked dividends paid to non-resident shareholders.
From 2015/16, designated "small business entities" with an aggregated annual turnover threshold of less than $2 million were eligible for a lower tax rate of 28.5%. Since 1 July 2016, small business entities with aggregated annual turnover of less than $10 million have had a reduced company tax rate of 27.5%. From 2017/18, corporate entities eligible for the lower tax rate have been known as "base rate entities". The small business threshold has remained at $10 million since 2017/18; but the base rate entity threshold (the aggregated annual turnover threshold under which entities will be eligible to pay a lower tax rate) has continued to rise until the base rate entities have an annual turnover of $50 million giving a tax rate of 25% to the entities below this threshold. |
Taxation in Australia | Trustee liability taxes
Where all or part of the net trust income is distributed to either non-residents or minors, the trustee of that trust is assessed on that share on behalf of the beneficiary. In this case, the beneficiaries must declare that share of net trust income on their individual income tax returns, and also claim a credit for the amount of tax the trustee paid on their behalf.
Where the trust accumulates net trust income, the trustee is assessed on that accumulated income at the highest individual marginal rate.
In both cases the trustee will be issued a notice of assessment subsequent to lodging the trust tax return. |
Taxation in Australia | Goods and Services taxes
A goods and services tax (GST) is a value added tax levied by the federal government at 10% on the supply of most goods and services by entities registered for the tax. The GST was introduced in Australia on 1 July 2000 by the then Howard Liberal government. A number of supplies are GST-free (e.g., many basic foodstuffs, medical and educational services, exports), input-taxed (residential accommodation, financial services, etc.), exempt (Government charges) or outside the scope of GST.
The revenue from this tax is distributed to the States.
State governments do not levy any sales taxes though they do impose stamp duties on a range of transactions.
In summary, the GST rate of 10% is charged on most goods and services consumed in Australia. A business which is registered for GST would include the GST in the sale prices it charges. However, a business can claim a credit for the GST paid on business expenses and other inputs (called a GST credit). The business would pay to the Tax Office the difference between GST charged on sales and GST credits.
Two types of sales are treated differently: |
Taxation in Australia | Suppliers of GST-free goods and services will not have to pay GST when they make a sale but they will be entitled to GST credits.
Suppliers of input taxed goods and services do not have to charge GST on sales but they will not be entitled to claim GST credits from their purchases of inputs. |
Taxation in Australia | Property taxes
Local governments are typically funded largely by taxes on land value (council rates) on residential, industrial and commercial properties. In addition, some State governments levy tax on land values for investors and primary residences of high value. The State governments also levy stamp duties on transfers of land and other similar transactions.
Fire Service Levies are also commonly applied to domestic house insurance and business insurance contracts. These levies are required under State Government law to assist in funding the fire services in each State. |
Taxation in Australia | Departure tax
The Passenger Movement Charge (PMC) is a fee levied by the Australian government on all passengers departing on international flights or maritime transport. The PMC replaced the departure tax in 1995 and was initially described as a charge to partially offset the cost to government of the provision of passenger facilitation at airports, principally customs, immigration and quarantine functions. It is classified by the International Air Transport Association as a departure tax, rather than an airport charge, as its revenue does not directly contribute to passenger processing at airports or sea ports. Since 2017, the PMC has been a flat rate of A$60 per passenger over 12 years of age, with a few limited exemptions. |
Taxation in Australia | Excise taxes
The Federal Government imposes excise taxes on goods such as cigarettes, petrol, and alcohol. The rates imposed may change in February and August each year in response to changes in the consumer price index. Australians pay some of the highest tobacco taxes in the world. National tobacco-specific taxes already make up more than 65% of the retail price of a cigarette in Australia. The aim is to reduce the number of daily smokers to below 5% by 2030. |
Taxation in Australia | Fuel taxes in Australia
The excise tax on commonly used fuels in Australia from 5 February 2024 are as follows: |
Taxation in Australia | A$0.496 per litre on Unleaded Petrol fuel (Petrol used in aviation is excised at a different rate)
A$0.496 per litre on Diesel fuel
A$0.162 per litre on Liquified petroleum gas used as fuel (Autogas or LPG as it is commonly known in Australia)
A$0.163 per litre on Ethanol fuel (not including blended fuels)
A$0.132 per litre on Biodiesel (not including blended fuels)
Notes: |
Taxation in Australia | Petrol when used for aviation is excised at $0.03556 per litre.
Diesel/Gasoline when blended with ethanol and/or biodiesel are excised at a rate calculated based on the excise of the constituent components. |
Taxation in Australia | Luxury Car Tax
Luxury Car Tax is payable by businesses which sell or import luxury cars, where the value of the car is above $80,567 or $91,387 for fuel-efficient cars (defined as a car with a fuel consumption of less than 7L per 100km) |
Taxation in Australia | Customs duties
Customs duties are imposed on many imported goods, such as alcohol, tobacco products, perfume, and other items. Some of these goods can be purchased duty-free at duty-free shops. |
Taxation in Australia | Payroll taxes
Payroll taxes in Australia are levied by state governments on employers based on wages paid by them. Payroll tax rates vary between states. Typically, payroll tax applies to wages above the threshold, which also varies. Groups of companies may be taxed as a single entity where their operations are significantly integrated or related. This has significance in the grouping of payroll amounts in determining whether the threshold had been reached.
Current Payroll Tax Rates and Thresholds |
Taxation in Australia | Queensland and the Northern Territory payroll tax rates are effective rates on payrolls above $5.5 million and $5.75 million respectively. All other jurisdictions levy marginal rates. Some companies may be eligible for deductions, concessions and exemptions. |
Taxation in Australia | Payroll taxes in Australian Capital Territory
From 1 July 2014: |
Taxation in Australia | The rate of payroll tax is 6.85%.
The annual threshold is $1,850,000.
The monthly threshold is $154,166.66. |
Taxation in Australia | Payroll taxes in New South Wales
From 1 July 2013: |
Taxation in Australia | The rate of payroll tax is 5.45%.
Medicare payments are up to 12%
Pension Fund contribution is 9.5%
The annual threshold is $750,000.
The monthly threshold is:
28 days = $57,534
30 days = $61,644
31 days = $63,699
Employers, or a group of related businesses, whose total Australian wages exceed the current NSW monthly threshold, are required to pay NSW payroll tax.
Each monthly payment or 'nil' remittance is due seven days after the end of each month or the next business day if the seventh day is a weekend (i.e. August payment is due by 7 September). The annual reconciliation and payment or 'nil' remittance is due by 21 July.
Effective July 2007 – In NSW, payroll tax is levied under the Payroll Tax Act 2007 and administered by the Taxation Administration Act 1996.
Prior to 1 July 2007 – In NSW, payroll tax was levied under the Payroll Tax Act 1971 and administered by the Taxation Administration Act 1996. |
Taxation in Australia | Payroll taxes in Northern Territory
From 1 July 2012: |
Taxation in Australia | The rate of payroll tax is 5.50%.
The annual threshold is $1,500,000.
The monthly threshold is $125,000. |
Taxation in Australia | Payroll taxes in Queensland
Companies or groups of companies that pay $1,100,000 or more a year in Australian wages must pay payroll tax. There are deductions, concessions and exemptions available to those that are eligible.
From 1 July 2012: |
Taxation in Australia | The rate of payroll tax is 4.75%.
The annual threshold is $1,100,000.
The monthly threshold is $91,666. |
Taxation in Australia | Payroll taxes in South Australia
A Payroll Tax liability arises in South Australia when an employer (or a Group of employers) has a wages bill in excess of $600,000 for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia.
From 1 July 2012: |
Taxation in Australia | The rate of payroll tax is 4.95%.
The annual threshold is $600,000.
The monthly threshold is $50,000. |
Taxation in Australia | Payroll taxes in Tasmania
From 1 July 2013: |
Taxation in Australia | The rate of payroll tax is 6.1%.
The annual threshold is $1,250,000.
The monthly threshold is:
28 days = $95,890
30 days = $102,740
31 days = $106,164 |
Taxation in Australia | Payroll taxes in Victoria
From 1 July 2021: |
Taxation in Australia | The rate of payroll tax is 4.85% (1.2125% for regional employers)
The annual threshold is $700,000.
The monthly threshold is $58,333. |
Taxation in Australia | Payroll taxes in Western Australia
Payroll tax is a general purpose tax assessed on the wages paid by an employer in Western Australia. The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return.
From 1 July 2014: |
Taxation in Australia | The rate of payroll tax is 5.5%.
The annual threshold is $800,000.
The monthly threshold is $66,667.
On 8 December 2004 new legislation was passed making it mandatory for an employer that has, or is a member of a group that has, an expected payroll tax liability equal to or greater than $100,000 per annum, to lodge and pay their payroll tax return via Revenue Online (ROL). This amendment to the Payroll Tax Assessment Act 2002 was effective 1 July 2006. |
Taxation in Australia | Fringe Benefits Tax
Fringe Benefits Tax is the tax applied by the Australian Taxation Office to most, although not all, fringe benefits, which are generally non-cash benefits. Most fringe benefits are also reported on employee payment summaries for inclusion on personal income tax returns that must be lodged annually. |
Taxation in Australia | Inheritance tax
There is no inheritance tax in Australia, with all states in Australia abolishing what was known as death duties in 1979 following the lead of the Queensland Government led by Joh Bjelke-Petersen.
Private pensions (known as superannuation in Australia) may be taxed at up to three points, depending on the circumstances: at the point of contribution to a fund, on investment income and at the time benefits are received.
The compulsory nature of Australian Superannuation means that it is sometimes regarded as being similar to social security taxes levied in other nations. This is more frequently the case when comparisons are being made between the tax burden of respective nations. |
Taxation in Australia | See also |
Taxation in Australia | Australia Tax
Negative gearing in Australia
Office of State Revenue (New South Wales)
Salary packaging
Tax Institute (Australia)
History: |
Taxation in Australia | Bottom of the harbour tax avoidance
Cherry-picking tax avoidance
Darwin Rebellion
Tax law: |
Taxation in Australia | Constitutional basis of taxation in Australia
Bank Notes Tax Act 1910
Related: |
Taxation in Australia | Australian federal budget
List of countries by tax rates |
Taxation in Australia |
== References == |
Assisted dying in Australia | Laws regarding euthanasia or assisted suicide in Australia are matters for state and territory governments. As of June 2024 all states and the Australian Capital Territory have passed legislation creating an assisted suicide and euthanasia scheme for eligible individuals. These laws typically refer to the practices as "voluntary assisted dying".
Voluntary assisted dying schemes have been in effect in the following states; Victoria since 19 June 2019, Western Australia since 1 July 2021, Tasmania since 23 October 2022, Queensland since 1 January 2023, South Australia since 31 January 2023 and New South Wales since 28 November 2023. A voluntary assisted dying scheme will go into effect in the Australian Capital Territory on 3 November 2025.
Voluntary euthanasia and assisted dying is currently unlawful in the Northern Territory. Federal law prohibited the Northern Territory and Australian Capital Territory from legislating for the practice between 1997 and 2022. This federal ban was in response to the legalisation of euthanasia for a period between 1996 and 1997 in the Northern Territory.
Throughout Australia a patient can elect not to receive any treatment for a terminal illness and can also elect to have their life support turned off. Advance care planning is also available throughout Australia. |
Assisted dying in Australia | History
Although historically it was usually a crime to assist in euthanasia and suicide, prosecutions were rare. In 2010, the New South Wales Court of Criminal Appeal quashed a manslaughter conviction of a Sydney woman who had previously been found guilty of killing her partner of 18 years with a euthanasia drug. In 2002, relatives and friends who provided moral support to an elderly woman who committed suicide were extensively investigated by police, but no charges were laid.
In Tasmania in 2005 a nurse was convicted of assisting in the death of her elderly father, who had terminal cancer, and trying to kill her mother, who was in the early stages of dementia. She was sentenced to two and a half years in jail but the judge later suspended the conviction because he believed the community did not want the woman jailed. This sparked debate about decriminalising euthanasia.
In 2009 Shirley Justins and Caren Jennings, were found guilty of manslaughter and accessory to manslaughter respectively for providing Nembutal to former pilot Graeme Wylie in 2006. Justins stated that Wylie wanted to "die with dignity". The prosecution argued that Graeme Wylie did not have the mental capacity to make the crucial decision to end his life, classing it as involuntary euthanasia.
Exit International made TV ads arguing for voluntary euthanasia, which were banned just before they were scheduled to broadcast in September 2010. The following year the Supreme Court of New South Wales gave a two-year suspended sentence to a 66-year-old man who had facilitated the death of his long-term 78-year-old partner by helping her overdose on drugs and suffocating her. The deceased suffered from severe pain arising from a spinal condition. Furthermore, the deceased had expressed a wish to die in a suicide note written prior to her death. The court convicted the man of manslaughter. The court accounted for the accused's substantial impairment at the time the act was committed as well the fact that he voluntarily revealed his involvement in the commission of the offence.
As of November 2014, 29 bills had been presented in Australian parliaments that sought to legalise access to voluntary euthanasia or physician-assisted dying.
An omission to provide life-sustaining medical treatment is lawful in Australia, unless the patient is deemed mentally incapable of consent. |
Assisted dying in Australia | Federal law
As euthanasia is not a legislative power granted to the Federal Parliament under Section 51 of the Constitution of Australia, federal law cannot explicitly legalise or criminalise the practice. The subject is a matter for state parliaments. |
Assisted dying in Australia | Euthanasia Laws Act 1997
Despite the power to legislate for euthanasia being held by the states, under Section 122 of the Constitution of Australia the Federal Parliament has the power to override any law passed by a territory parliament. This occurred in 1997, when the Federal Parliament passed the Euthanasia Laws Act 1997, originally introduced as a private member's bill by Liberal MP Kevin Andrews. The legislation passed the Senate by 38 votes to 33 in March 1997, having previously passed the House of Representatives by 88 votes to 35 in December 1996. The law amended the Northern Territory (Self-Government) Act 1978 and Australian Capital Territory (Self-Government) Act 1988 to explicitly prevent the Northern Territory Parliament and Australian Capital Territory Legislative Assembly from legislating to allow euthanasia or assisted suicide. An identical ban was placed into the Norfolk Island Act 1979, which was later repealed as part of the abolition of self-government on Norfolk Island by the Abbott government in 2015. As well as removing the power of those territories to legalise euthanasia, the Act specifically repealed the provisions of the Rights of the Terminally Ill Act 1995 (NT), which had previously been passed by the Northern Territory Parliament and allowed euthanasia to occur in the territory in the intervening period. |
Assisted dying in Australia | Restoring Territory Rights (Assisted Suicide Legislation) Bill 2015
Over the following 20 years there were nine bills introduced to the parliament to repeal Andrews' legislation, though at no point did any repeal legislation come to a vote on the floor of either chamber of parliament. In 2018 the then Liberal Democratic Party (now called the Libertarian Party) Senator, David Leyonhjelm re-introduced a bill into the Senate to remove the federal ban on the ACT and Northern Territory legislating for euthanasia. Leyonhjelm's bill was given priority in the Senate after he secured the Turnbull government's agreement for a conscience vote in the Senate and possibly the House of Representatives (the question of the government permitting a vote in the House was unresolved), in exchange for his support to reinstate the Australian Building and Construction Commission. The Liberal/National government, opposition Labor Party and several minor party crossbenchers held a conscience vote on the legislation. Despite Leyonhjelm expressing optimism for the bill's prospects, it was defeated in the Senate by 36 votes to 34. |
Assisted dying in Australia | Restoring Territory Rights Act 2022
The Euthanasia Laws Act remained in effect, even as all six state parliaments passed their own versions of assisted dying legislation between 2017 and 2022. The former Morrison government rejected requests by the Australian Capital Territory (ACT) and Northern Territory governments to repeal the law. The Albanese Government, elected in May 2022, endorsed a conscience vote on repeal legislation that was introduced by Labor MPs Luke Gosling and Alicia Payne on 1 August 2022. The bill, titled the Restoring Territory Rights Bill 2022, removed the sections of the federal self-government acts for the ACT and Northern Territory that prevented those legislatures from passing euthanasia laws. It did not restore the Northern Territory's euthanasia law that was nullified by the federal parliament in 1997. Debate of the bill was prioritised by the government, and was approved by 99 votes to 37 in the House of Representatives on 3 August 2022. The bill passed its second reading in the Senate on 24 November 2022 by 41 votes to 25. It passed its third reading in the Senate on 1 December 2022, with no division called. The legislation received royal assent on 13 December 2022 and took immediate effect. |
Assisted dying in Australia | Carriage services
The Howard government oversaw the passage of the Criminal Code Amendment (Suicide Related Material Offences) Act 2005, which passed the Federal Parliament in June 2005, and made it a crime to use a telephone, fax, email or internet carriage service to discuss the practicalities of suicide-related material. The law prompted the Victorian Health Minister to recommend doctors discuss voluntary assisted dying exclusively in person with their patients, so they would not run foul of the federal law. Western Australia's assisted dying law explicitly states that voluntary assisted dying is not suicide.
The presence of the federal law and its relationship with state laws that created lawful assisted dying schemes resulted in a legal grey area over whether voluntary assisted dying, as authorised by a state/territory law, constitutes ‘suicide’ within the meaning of the carriage service offences contained in the Commonwealth Criminal Code. In 2023 a Melbourne GP pursued legal action in the Federal Court to clarify the definition of suicide in the federal criminal code and its applicability to state-based assisted dying legisaltion. In November 2023 the court ruled that the law made it illegal for telehealth consultations concerning assisted dying to be conducted. Justice Wendy Abraham found that the term suicide, as used in the criminal code, applies to the ending of a person’s life through voluntary assisted dying. The ruling prompted independent MP Kate Chaney to introduce a bill to federal parliament in February 2024, to amend the Code to make it clear that voluntary assisted dying services are not within the definition of suicide and therefore can be accessed via telehealth and carriage services according to state assisted dying laws. |
Assisted dying in Australia | State and territory laws
Summary of current laws
Past laws
Australian Capital Territory
Australian Capital Territory (ACT) governments had regularly advocated for the right to legalise euthanasia-related schemes between 1997 and 2022, when the federal ban was in practice. Shortly after the federal ban was repealed, the ACT government confirmed it would seek to introduce legislation into the ACT Legislative Assembly in 2023 to permit voluntary assisted dying. A formal consultation period was opened by the government in February 2023, which culminated in a report endorsing the establishment of a voluntary assisted dying scheme, published on 29 June 2023. On 31 October 2023, the Voluntary Assisted Dying Bill 2023 was introduced into the Legislative Assembly. Under the legislation, a person would be eligible for voluntary assited dying if they are aged over 18, seeking it voluntarily with decision-making capability, intolerably suffering an advanced-progressive condition expected to cause death, and lives local to the ACT for at least 12 months or with a significant Canberra connection. The bill was referred to a select committee for further consultation, which reported back on 29 February 2024. The committee recommended several alterations to the bill including clarifying terms such as ‘advanced’ and ‘last stages of life’. Liberals committee members Leanne Castley and Ed Cocks recommended that the bill not be passed, describing it as “the most ideological and extreme assisted dying legislation in the country”, while Greens member Andrew Braddock supported the bill and recommended it be expanded to include people with dementia who had lost individual decision-making capacity.
The legislation returned for debate in the Assembly and was passed by the chamber on 5 June 2024, with 20 votes in favour and five against. Under the finalised legislation, people will become eligible to begin the process of accessing the scheme if they are at least 18 years old and seeking voluntary assisted dying voluntarily with decision-making capability. Further, they will have to show that they are intolerably suffering an advanced, progressive condition expected to cause death and that they have been local to the ACT for at least 12 months, or have a significant Canberra connection. The individual then accesses a "multi-step request and assessment process", requiring independent assessment by two qualified health professionals. The scheme differs from the tenets of other state-based schemes, namely; patients do not need to have a specific time frame until they are expected to die, one of the two health practitioners who assess someone’s eligibility may be a nurse practitioner, and patients who receive treatment in institutions (such as hospitals) that object to voluntary assisted dying will have a greater ability to access it than in the states. The legislation was notified on 19 June 2024 and will go into effect on 3 November 2025. |
Assisted dying in Australia | New South Wales
On 21 September 2017 National Party MLC Trevor Khan introduced the Voluntary Assisted Dying Bill 2017 into the New South Wales Parliament. The Bill was modelled on the Oregon Death With Dignity Act, and was developed by a cross party working group that considered 72 "substantial" submissions. The Bill contained what advocates labelled a "raft of safeguards" including a seven-person oversight board to review all assisted deaths. The upper house debated the bill throughout several sittings in November 2017, and on 16 November the bill was voted down 20 votes to 19.
In October 2021 independent MLA Alex Greenwich introduced the Voluntary Assisted Dying Bill into the lower house of the Parliament. The legislation was subjected to a cross-party conscience vote, after Premier and Liberal Party leader Dominic Perrottet indicated he would grant Liberal members a conscience vote. The legislation was passed in the Legislative Assembly on 26 November 2021 by 52 votes to 32, and proceeded to the Legislative Council. The bill passed the Legislative Council by 23 votes to 15 on 19 May 2022, with amendments attached, that were agreed to by the Assembly that same day. The legislation received royal assent on 27 May 2022, and went into effect 18 months thereafter (i.e: 28 November 2023). New South Wales was the last of the six Australian states to legislate for assisted dying.
Under the provisions of the legislation, a person may make a request for a voluntary assisted death to a specialist doctor, which is lodged with the Voluntary Assisted Dying Board. If the doctor is satisfied that the person has the capacity to make the decision and is doing so voluntarily and determines that the person meets the criteria (i.e: they have a terminal illness that will result in death within six months, or a neurodegenerative condition that will result in death within 12 months, and whose suffering is such that it creates a painful condition that cannot be tolerably relieved), they can approve the request. The same process must then be followed by a second independent doctor. The person may then make a written request declaring their intention to end their life, which must be witnessed by two people and then be submitted to the board. A final request must be made five days later and a review done by the first doctor, who can then apply to the Voluntary Assisted Dying Board to allow access to a substance to end their patient's life. The person may administer the relevant substance themselves or have a health practitioner do it. |
Assisted dying in Australia | Northern Territory
Euthanasia was legalised in Australia's Northern Territory, by the Rights of the Terminally Ill Act 1995. It passed the Northern Territory Legislative Assembly by a vote of 15 to 10. In August 1996 a repeal bill was brought before the Parliament but was defeated by 14 votes to 11. The law was later voided by the federal Euthanasia Laws Act 1997, which is a federal law that was in effect until 13 December 2022 and prevented parliaments of territories (Specifically the Northern Territory, the Australian Capital Territory and Norfolk Island) from legalising euthanasia or assisted dying. Before the federal override occurred, three people died through physician assisted suicide under the legislation, aided by Dr Philip Nitschke. The first person was a carpenter, Bob Dent, who died on 22 September 1996. |
Assisted dying in Australia | Following the repeal of the federal ban on territory-based euthanasia legislation, the Northern Territory government announced the formation of a community consulation process "for developing a framework for voluntary assisted dying", submissions for which closed in February 2024. The process culminated in the release of a report by an independent expert advisory panel, co-chaired by the Hon Vicki O’Halloran AO CVO and Duncan McConnel SC, which recommended a voluntary assisted dying scheme be established in the Northern Territory. No legislation was brought to the parliament prior to the 2024 general election, at which the incumbent Labor government committed to tabling an assisted dying bill in the next parliament and the opposition Country Liberal Party was noncommittal on the issue. |
Assisted dying in Australia | Queensland
In November 2018, the Premier of Queensland, Annastacia Palaszczuk, launched an inquiry considering the possible legalisation of voluntary assisted dying in the state. The inquiry also took into account care of the aged, end of life, and palliative care.
In May 2021, Palaszczuk announced that voluntary assisted dying legislation would be introduced to the Queensland Parliament for consideration. The bill would allow euthanasia, if the patient meets the following criteria: |
Assisted dying in Australia | Has an eligible condition that is advanced and progressive, with the potential for death within the subsequent 12 months;
Is capable of making a decision with sound mind;
Is acting voluntarily and without coercion;
Is at least 18 years old; and
Is a resident of Australia and has lived in Queensland for at least twelve months.
On 16 September 2021, the Queensland Legislative Assembly passed the Voluntary Assisted Dying Act 2021 with 61 votes in favour and 31 opposed. The legislation was subject to a conscience vote. It received royal assent on 23 September 2021 went into effect on 1 January 2023. |
Assisted dying in Australia | South Australia
In November 2016, the South Australian House of Assembly narrowly rejected a private member's bill which would have legalised a right to request voluntary euthanasia in circumstances where a person is in unbearable pain and suffering from a terminal illness. The bill was the first ever euthanasia bill to pass a second reading stage (27 votes to 19) though the bill was rejected during the clauses debate of the bill (23 votes all, with the Speaker's casting vote against the bill).
In late June 2021, a voluntary euthanasia bill similar to that of other states passed the Parliament of South Australia. The legislation mirrors most of the provisions of the Victorian law, though also allows private hospitals and individual practitioners to conscientiously object from participating in the scheme, provided they refer patients to a place where they can access the scheme. Residents in aged care and retirement villages can also access the scheme in their own homes or units. The Voluntary Assisted Dying Act 2021 went into effect on 31 January 2023. |
Assisted dying in Australia | Tasmania
Tasmania came close to legalising voluntary euthanasia in November 2013, when a Greens-initiated voluntary euthanasia bill was narrowly defeated in the House of Assembly by a vote of 13–12. The bill would have allowed terminally ill Tasmanians to end their lives 10 days after making three separate requests to their doctor. Although both major parties allowed a conscience vote, all ten Liberals voted against the legislation, with Labor splitting seven in favour and three against, and all five Greens voting in favour.
In December 2019, independent Legislative Council member Mike Gaffney announced he would introduce a private member's bill to legalise voluntary assisted dying the following year. The End of Life Choices (Voluntary Assisted Dying) Bill was introduced to the Council on 27 August and was passed on 10 November 2020, without a formal vote being recorded. It proceeded to the Legislative Assembly, where it was passed with amendments attached on 4 March 2021 by 16 votes to 6. After the Council approved of the Assembly's amendments, the legislation received royal assent on 22 April 2021. The legislation went into effect on 23 October 2022.
Under the provisions of the legislation, in order to access the scheme a person must be at least 18 years of age, have decision-making capacity, be acting voluntarily and be suffering intolerably from a medical condition that is advanced, incurable, irreversible and will cause the person's death in the next six months, or 12 months for neurodegenerative disorders. The person must also be an Australian citizen or have resided in the country for at least three continuous years, and for at least 12 months in Tasmania immediately before making their first request. In total three separate requests must be made to access the scheme, each of which comes with progressively more stringent checks and balances. |
Assisted dying in Australia | Victoria
Since 19 June 2019, Victoria permits assisted dying. On 20 September 2017, the Voluntary Assisted Dying Bill 2017 was introduced into the Victorian Parliament by the Andrews Labor Government, permitting assisted suicide. The bill was modelled on the recommendations of an expert panel chaired by former Australian Medical Association president Professor Brian Owler. The bill passed the parliament, with amendments made in the Legislative Council, on 29 November 2017. The upper house voted in favour 22 votes to 18. The lower house voted in favour 47 votes to 37. In passing the bill, Victoria became the first state to legislate for voluntary assisted dying (VAD). The law received royal assent on 5 December 2017 and came into effect on 19 June 2019. Implementation of the legislation was an ongoing process which took approximately 18 months. Challenges identified with implementation which were by noted by the Medical Journal of Australia included restricting access to those who were eligible, while ensuring it did not unfairly prevent those who were eligible from accessing it and translating the legislation into appropriate clinical practice, as well as supporting and managing doctors with conscientious objections.
Under the provisions of the legislation, assisted suicide (otherwise referred to as voluntary assisted dying) may be available in Victoria under the following conditions: |
Assisted dying in Australia | A person must be suffering from an incurable, advanced and progressive disease, illness or medical condition, and experiencing intolerable suffering.
The condition must be assessed by two medical practitioners to be expected to cause death within six months (an exception exists for a person suffering from a neurodegenerative condition, where instead the condition must be expected to cause death within 12 months).
A person must be over the age of 18 and have lived in Victoria for at least 12 months and have decision-making capacity.
Though mental illness or disability are not grounds for access, people who meet all other criteria and who have a disability or mental illness will not be denied access to assisted dying.
Other processes and safeguards associated with the scheme are in place. |
Assisted dying in Australia | Western Australia
In November 2018 the McGowan Government announced it would introduce an assisted dying bill early in the new year.
On 10 December 2019, the Voluntary Assisted Dying Act 2019 passed the Western Australian Parliament. The legislation had passed the Legislative Council by 24 votes to 11, having previously passed the Legislative Assembly 45 votes to 11. Under the legislation, an eligible person would have to be terminally ill with a condition that is causing intolerable suffering and is likely to cause death within six months, or 12 months for a neurodegenerative condition. The person would have to make two verbal requests and one written request, with each request signed off by two independent doctors. Self-administration of lethal medication is then permitted, though in a departure from the Victorian system, a patient can choose for a medical practitioner to administer the drug. The legislation goes into effect on a day to be fixed by proclamation, though the government has advised of an 18-month implementation period. The law went into effect on 1 July 2021. |
Assisted dying in Australia | Organisations
The euthanasia advocacy group YourLastRight.com is the peak organisation nationally representing the "Dying with Dignity" associations of Queensland, New South Wales, Victoria and Tasmania, as well as the South Australian Voluntary Euthanasia Society (SAVES), the Western Australian Voluntary Euthanasia Society (WAVES) and the Northern Territory Voluntary Euthanasia Society (NTVES).
Exit International is an Australian euthanasia advocacy group founded by Philip Nitschke. Other Australian groups include Christians Supporting Choice for Voluntary Euthanasia and Doctors for Voluntary Euthanasia Choice.
Australian institutions and organisations that oppose the legalisation of euthanasia include the Australian Medical Association, HOPE, Right to Life Australia and the Australian Catholic Church. A contemporary Catholic viewpoint is available in a 2020 moral compass style document, expanding on the theme of the parable of the Good Samaritan.
Decriminalisation of euthanasia in Australia is supported by multiple political parties such as the Australian Greens, the Fusion Party, the Libertarian Party, and Reason Australia. Though it is usually a conscience vote for the major parties such as the Australian Labor Party and the Liberal/National Coalition. |
Assisted dying in Australia | See also
Health care in Australia
Oregon Death With Dignity Act
California End of Life Option Act
Voluntary Assisted Dying Act 2017 (Victoria)
Voluntary Euthanasia Party
Euthanasia in New Zealand |
Assisted dying in Australia | Notes
References
Further reading
Bartels L, Otlowski M (February 2010). "A right to die? Euthanasia and the law in Australia". J Law Med. 17 (4): 532–55. PMID 20329456.
Victoria's hub for health services and business - Voluntary Assisted Dying Bill Archived 20 September 2017 at the Wayback Machine |
Australian frontier wars | The Australian frontier wars were the violent conflicts between Indigenous Australians (including both Aboriginal Australians and Torres Strait Islanders) and primarily British settlers during the colonial period of Australia.
The first conflict took place several months after the landing of the First Fleet in January 1788, and the last conflicts occurred in the early 20th century following the federation of the Australian colonies in 1901, with some occurring as late as 1934. Conflicts occurred in a number of locations across Australia.
Estimates of the number of people killed in the fighting vary considerably. |
Australian frontier wars | Background and population
In 1770 an expedition from Great Britain under the command of then-Lieutenant James Cook made the first voyage by the British along the Australian east coast. On 29 April, Cook and a small landing party fired on a group of the local Dharawal nation who had sought to prevent them from landing at the foot of their camp at Botany Bay, described by Cook as "a small village". Two Dharawal men made threatening gestures and threw a stone at Cook's party. Cook then ordered "a musket to be fired with small-shot" and the elder of the two was hit in a leg. This caused the two Dharawal men to run to their huts and seize their spears and shields. Subsequently, a single spear was thrown toward the British party, which "happily hurt nobody". This then caused Cook to order "the third musket with small-shots" to be fired, "upon which one of them threw another lance and both immediately ran away".
Some historians have argued that under prevailing European legal doctrine such land was deemed terra nullius or land belonging to nobody or land "empty of inhabitants" (as defined by Emerich de Vattel). However, terra nullius was not part of British law at the time and Cook was instructed only to take possession of land if he found it uninhabited. Nevertheless, Cook took possession of the east coast of New Holland for Britain on 22 August 1770 when on Possession Island off the west coast of Cape York Peninsula.
The British Government decided to establish a prison colony in Australia in 1786. The law system practiced by Indigenous Australians was not necessarily understood or recognised in any official respect by settlers (language barriers made communication extremely difficult), and the English-speaking colony abided by its own legal doctrine. The colony's Governor, Captain Arthur Phillip, was instructed to "live in amity and kindness" with Indigenous Australians and sought to avoid conflict.
The British colonisation of Australia commenced when the First Fleet established a penal colony at Sydney Cove in January 1788. Colonisation spread to present-day Tasmania and Victoria from 1803 onward. Since then the population density of non-Indigenous people has remained highest in this region of the Australian continent. However, conflict with Aboriginal people was never as intense and bloody in the south-eastern colonies as in Queensland and the continent's northeast. More settlers, as well as Indigenous Australians, were killed on the Queensland frontier than in any other Australian colony. The reason is simple, and is reflected in all evidence and sources dealing with this subject: there were more Aboriginal people in Queensland. The territory of Queensland was the single most populated section of pre-contact Indigenous Australia, reflected not only in all pre-contact population estimates but also in the mapping of pre-contact Australia (see Horton's Map of Aboriginal Australia).
The Indigenous population distribution illustrated below is based on two independent sources, firstly on two population estimates made by anthropologists and a social historian in 1930 and in 1988, and secondly on the basis of the distribution of known tribal land. |
Australian frontier wars | All evidence suggests that the territory of Queensland had a pre-contact Indigenous population density more than double that of New South Wales, at least six times that of Victoria, and at least twenty times that of Tasmania. Equally, there are signs that the population density of Indigenous Australia was comparatively higher in the north-eastern sections of New South Wales, and along the northern coast from the Gulf of Carpentaria and westward including certain sections of the Northern Territory and Western Australia. |
Australian frontier wars | Impact of disease
The effects of disease, loss of hunting grounds and starvation of the Aboriginal population were significant. There are indications that smallpox epidemics may have impacted heavily on some Aboriginal communities, with depopulation in large sections of what is now Victoria, New South Wales and Queensland up to 50% or more, even before the move inland from Sydney of squatters and their livestock. Other diseases hitherto unknown in the Indigenous population—such as the common cold, flu, measles, venereal diseases and tuberculosis—also had an impact, significantly reducing their numbers and tribal cohesion, and so limiting their ability to adapt to or resist invasion and dispossession. |