The Revenue and Customs Service is a constituent organisation of the Statutory Services.
| Revenue and Customs Service | |
|---|---|
| Statutory service of the Common Services commission | |
| Authority | *Common Services* commission |
| Established | 1972 |
The Revenue and Customs Service is the statutory service of revenue officers in the Commonwealth. Its officers staff the assessment offices of the Bureau of Trade, which issues export permits and import credits and collects the federal levy of 10 per cent on most exports, and the revenue departments of the Commonwealth Treasury. At the larger ports some are also deputed to the Bureau of the Frontier.
Officers of the service assess each firm’s accounted surplus for the sweep, which the Treasury collects at the end of each quarter and which is the largest source of domestic revenue. There is no income tax, since wages are not paid in the commons. The service was constituted in 1972 with the Frontier and Levy Service under the same Common Services commission, and the two have one entrance examination.