Editing Norfolk Island (section)

=== Taxes ===
Formerly, residents of Norfolk Island did not pay Australian federal taxes,<ref name="abc-factfile">{{cite web|url=http://www.abc.net.au/ra/pacific/places/country/norfolk_islands.htm|publisher=Australian Broadcasting Corporation|title=Charting the Pacific|access-date=3 October 2007|url-status = live|archive-url=https://web.archive.org/web/20071012031721/http://www.abc.net.au/ra/pacific/places/country/norfolk_islands.htm|archive-date=12 October 2007}}</ref> which created a [[tax haven]] for locals and visitors alike. There was no [[income tax]] so the island's legislative assembly raised money through an [[import duty]]{{citation needed|date=April 2025}}, fuel levy, medicare levy, [[Goods and services tax (Australia)|goods and services tax]] of 12%, and local/international phone calls.<ref name="bbc" /><ref name="abc-factfile" /> The Chief Minister of Norfolk Island, David Buffett, announced on 6 November 2010 that the island would voluntarily surrender its tax-free status in return for a financial bailout from the federal government to cover significant debts. The introduction of income taxation came into effect on 1 July 2016. Prior to these reforms, residents of Norfolk Island were not entitled to social services.<ref>{{Cite AustLII|litigants=Goldsmith and Secretary, Department of Social Services (Social services second review)|source=AATA|num=613|year=2015|date=19 August 2015}}.</ref> The reforms extend to private persons, companies and trustees.<ref>{{Citation|title=Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015|url=https://www.legislation.gov.au/Details/C2015A00053|work=(Cth)|via=Federal Register of Legislation|access-date=26 October 2021|archive-date=26 October 2021|archive-url=https://web.archive.org/web/20211026224639/https://www.legislation.gov.au/Details/C2015A00053|url-status=live}}</ref><ref>{{cite web|title = Norfolk Island reforms|url = https://www.ato.gov.au/General/New-legislation/In-detail/Direct-taxes/Income-tax-for-businesses/Norfolk-Island-reforms/|website = ato.gov.au|access-date = 28 December 2015|first = Australian Taxation|last = Office|url-status = dead|archive-url = https://web.archive.org/web/20160113160233/https://www.ato.gov.au/General/New-legislation/In-detail/Direct-taxes/Income-tax-for-businesses/Norfolk-Island-reforms/|archive-date = 13 January 2016}}</ref>