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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS  

Division 9 - Entities that must pay income tax  

SECTION 9-1  

9-1  List of entities  

 View history reference
Income tax is payable by the entities listed in the table.

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .
ItemIncome tax is payable by this kind of entity:because of this provision:
  1An individualsection 4-1
..........
  2A company, that is:section 4-1
  · a body corporate; or 
  · an unincorporated body (except a
  partnership)
 
..........
  3A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatmentsection 45-25
..........
  4A superannuation provider in relation to a complying superannuation fundsections 295-5 and 295-605
..........
  5A superannuation provider in relation to a non-complying superannuation fundsections 295-5 and 295-605
..........
  6A superannuation provider in relation to a complying approved deposit fundsection 295-5
..........
  7A superannuation provider in relation to a non-complying approved deposit fundsection 295-5
..........
  8The trustee of a pooled superannuation trustsection 295-5
..........
  8A(Repealed by No 70 of 2015) 
..........
  9A corporate limited partnershipsection 94J
..........
10A mutual insurance association (as described in section 121)section 121
..........
11A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trustsections 98, 99, 99A and 102
..........
12(Repealed by No 53 of 2016) 
..........
13The trustee of a public trading trustsection 102S


 



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