 Collapse All |
| Legislation and Regulations |
| ├ Taxation |
| │ ├ INCOME TAX ASSESSMENT ACT 1936 |
| │ │ ├ View list of provisions |
│ │ ├  PART I - PRELIMINARY |
| │ │ ├ PART II - ADMINISTRATION |
| │ │ ├ PART III - LIABILITY TO TAXATION |
| │ │ │ ├ Division 1 - General |
| │ │ │ ├ Division 1AB - Certain State/Territory bodies exempt from income tax |
| │ │ │ ├ Division 1A - Provisions relating to certain External Territories |
| │ │ │ ├ Division 2 - Income |
| │ │ │ ├ Division 3 - Deductions |
| │ │ │ ├ Division 3A - Convertible notes |
| │ │ │ ├ [Division 3B - Foreign currency exchange gains and losses] Archived: Div 4 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 96, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive . Div 4A was repealed in 1999 and has also been archived. |
| │ │ │ ├ Division 5 - Partnerships |
| │ │ │ ├ Division 5A - Income of certain limited partnerships |
| │ │ │ ├ Division 6 - Trust income |
| │ │ │ ├ Division 6AAA - Special provisions relating to non-resident trust estates etc. |
| │ │ │ ├ Division 6AA - Income of certain children |
| │ │ │ ├ Division 6A - Alienation of income |
| │ │ │ ├ Division 6B - Income of certain unit trusts |
| │ │ │ ├ Division 6C - Income of certain public trading trusts |
| │ │ │ ├ Division 6D - Provisions relating to certain closely held trusts |
| │ │ │ ├ Division 6E - Adjustment of Division 6 assessable amount in relation to capital gains, franked distributions and franking credits |
| │ │ │ ├ Division 7 - Private companies |
| │ │ │ ├ Division 7A - Distributions to entities connected with a private company |
| │ │ │ ├ [Division 8 - Life assurance companies] |
| │ │ │ ├ [Division 8A - Annuity and insurance business of certain organizations] |
| │ │ │ ├ Division 9 - Co-operative and mutual companies |
| │ │ │ ├ Division 9AA - Demutualisation of insurance companies and affiliates |
| │ │ │ ├ Division 9A - Offshore banking units |
| │ │ │ ├ Division 9C - Assessable income diverted under certain tax avoidance schemes |
| │ │ │ ├ Division 10B - Industrial property |
| │ │ │ ├ Division 10BA - Australian films |
| │ │ │ ├ Division 10E - PDFs (pooled development funds) |
| │ │ │ ├ Division 11 - Interest paid by companies on bearer debentures |
| │ │ │ ├ Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons |
| │ │ │ │ ├ Subdivision A - General |
| │ │ │ │ └ Subdivision B - Foreign dividend accounts |
| │ │ │ ├ Division 11B - Equity investments in small-medium enterprises |
| │ │ │ ├ [Former Division 11B - Income of non-resident companies] |
| │ │ │ ├ Division 11C - Payments in respect of mining operations on Aboriginal land |
| │ │ │ ├ Division 12 - Oversea ships |
| │ │ │ ├ Division 13 - International agreements and determination of source of certain income |
| │ │ │ ├ Division 13A - Employee share schemes |
| │ │ │ ├ Division 14 - Reasonable benefit limits (RBLs) |
| │ │ │ ├ Division 15 - Insurance with non-residents |
| │ │ │ ├ Division 16 - Averaging of incomes |
| │ │ │ ├ [Division 16B - Drought bonds] Archived: Div 16C repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 139, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive. |
| │ │ │ ├ Division 16D - Certain arrangements relating to the use of property |
| │ │ │ ├ Division 16E - Accruals assessability, etc., in respect of certain security payments |
| │ │ │ ├ [Division 16F - Thin capitalisation by non-residents] |
| │ │ │ ├ [Division 16G - Debt creation involving non-residents] Archived: Div 16H repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 144, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive. Subdiv 112-B has been inserted in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item. |
| │ │ │ ├ Division 16J - Effect of cancellation of subsidiary's shares in holding company |
| │ │ │ ├ Division 16K - Effect of buy-backs of shares |
| │ │ │ ├ Division 16L - Tax-exempt infrastructure borrowings |
| │ │ │ ├ Division 17 - Rebates |
| │ │ │ ├ Division 18 - Credits in respect of foreign tax |
| │ │ │ ├ Division 18A - Credits in respect of overseas tax paid on certain film income |
| │ │ │ └ Division 19 - Miscellaneous provisions with respect to credits |
| │ │ ├ PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS |
| │ │ ├ [FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION] Former Part IIIB, comprising 16 |
| │ │ ├ PART IV - RETURNS AND ASSESSMENTS |
| │ │ ├ PART IVA - SCHEMES TO REDUCE INCOME TAX |
| │ │ ├ [PART V - OBJECTIONS AND APPEALS] Pt V repealed by No 216 of 1991. |
| │ │ ├ PART VA - TAX FILE NUMBERS |
| │ │ ├ PART VI - COLLECTION AND RECOVERY OF TAX |
| │ │ ├ PART VIIA - REGISTRATION OF TAX AGENTS |
| │ │ ├ PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE |
| │ │ ├ PART VIII - MISCELLANEOUS |
| │ │ ├ PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS |
| │ │ ├ PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES |
| │ │ ├ PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES |
| │ │ ├ SCHEDULE 2 |
| │ │ ├ SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS |
| │ │ ├ SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE |
| │ │ ├ SCHEDULE 2E - LEASES OF LUXURY CARS |
| │ │ ├ SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS |
| │ │ ├ SCHEDULE 2G - FARM MANAGEMENT DEPOSITS |
| │ │ ├ SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS |
| │ │ ├ SCHEDULE 2J - GENERAL INSURANCE |
| │ │ ├ SCHEDULE 3 - APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI |
| │ │ ├ SCHEDULE 4 - BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI |
| │ │ ├ SCHEDULE 5 - APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI |
| │ │ └ SCHEDULE 6 - EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES |
| │ ├ INCOME TAX ASSESSMENT ACT 1997 |
| │ ├ INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 |
| │ ├ INTERNATIONAL TAX AGREEMENTS ACT 1953 |
| │ ├ AUSTRALIAN TAX TREATIES |
| │ ├ TAXATION ADMINISTRATION ACT 1953 |
| │ ├ INCOME TAX RATES ACT 1986 |
| │ ├ INCOME TAX ACT 1986 |
| │ ├ INCOME TAX (BEARER DEBENTURES) ACT 1971 |
| │ ├ INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991 |
| │ ├ INCOME TAX (DIVERTED INCOME) ACT 1981 |
| │ ├ INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974 |
| │ ├ INCOME TAX (FILM ROYALTIES) ACT 1977 |
| │ ├ INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 |
| │ ├ INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994 |
| │ ├ INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 |
| │ ├ INCOME TAX (FUND CONTRIBUTIONS) ACT 1989 |
| │ ├ INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008 |
| │ ├ INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008 |
| │ ├ INCOME TAX (MINING WITHHOLDING TAX) ACT 1979 |
| │ ├ INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988 |
| │ ├ Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012 (59 of 2012) |
| │ ├ INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986 |
| │ ├ INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009 |
| │ ├ INCOME TAX (WITHHOLDING TAX RECOUPMENT) ACT 1971 |
| │ ├ MINERALS RESOURCE RENT TAX (IMPOSITION - GENERAL) ACT 2012 |
| │ ├ MINERALS RESOURCE RENT TAX (IMPOSITION-EXCISE) ACT 2012 |
| │ ├ MINERALS RESOURCE RENT TAX (IMPOSITION-CUSTOMS) ACT 2012 |
| │ ├ MINERALS RESOURCE RENT TAX ACT 2012 |
| │ ├ Pay As You Go Withholding Non-compliance Tax Act 2012 (95 of 2012) |
| │ ├ PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987 |
| │ ├ PETROLEUM RESOURCE RENT TAX (MISCELLANOUS PROVISIONS) ACT 1987 |
| │ ├ PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 |
| │ ├ Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012) |
| │ ├ Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012) |
| │ ├ Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012) |
| │ ├ Tax Bonus for Working Australians Act (No. 2) 2009 (5 of 2009) |
| │ ├ TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990 |
| │ ├ TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 |
| │ ├ TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986 |
| │ ├ TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007 |
| │ ├ TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007 |
| │ ├ Taxation Laws (Clearing and Settlement Facility Support) Act 2004 (56 of 2004) |
| │ ├ TAXATION LAWS (MISCELLANEOUS PROVISIONS) ACT 1986 |
| │ ├ TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982 |
| │ ├ TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982 |
| │ ├ TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982 |
| │ ├ INCOME TAX REGULATIONS 1936 |
| │ ├ INCOME TAX (EXCLUDED STBs) REGULATIONS |
| │ ├ INCOME TAX ASSESSMENT REGULATIONS 1997 |
| │ ├ INCOME TAX (TRANSITIONAL PROVISIONS) REGULATIONS 2010 |
| │ ├ PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 |
| │ ├ TAXATION ADMINISTRATION REGULATIONS 1976 |
| │ └ TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS |
| ├ Fringe Benefits Tax |
| ├ Sales Tax |
| ├ Superannuation |
| ├ Goods and Services Tax |
| ├ Excise (Including Customs, Working Pages and By-laws) |
| ├ Archive |
| └ Other |
| Amending Legislation |
| ATO Interpretative Decisions |
| ATO Case Decision Summaries |
| Cases (Including Decision Impact Statements and Test Case Litigation Register) |
| ATO Rulings and Determinations (Including GST Bulletins) |
| Bulletins (Excluding GST Bulletins) |
| Technical Discussion Papers |
| Extrinsic Materials |
| Law Administration Practice Statements |
| Taxpayer Alerts |
| ATO Guidelines and Policy |
| Index of Historical Documents |
| Legislative Determinations and Declarations |
| Other Precedential ATOview Documents |
| Superannuation Circulars |
| Collapse All |
