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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Close folder INCOME TAX ASSESSMENT ACT 1936
View list of provisions
Open folder PART I - PRELIMINARY
Open folder PART II - ADMINISTRATION
Close folder PART III - LIABILITY TO TAXATION
Open folder Division 1 - General
Open folder Division 1AB - Certain State/Territory bodies exempt from income tax
Open folder Division 1A - Provisions relating to certain External Territories
Open folder Division 2 - Income
Open folder Division 3 - Deductions
Open folder Division 3A - Convertible notes
[Former Division 3B - Foreign currency exchange gains and losses] Archived: Div 4 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 96, effective 14 September 2006.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 Div 4A was repealed in 1999 and has also been archived.
Open folder Division 5 - Partnerships
Open folder Division 5A - Income of certain limited partnerships
Open folder Division 6 - Trust income
Open folder Division 6AAA - Special provisions relating to non-resident trust estates etc.
Open folder Division 6AA - Income of certain children
Open folder Division 6A - Alienation of income
Open folder Former Division 6B - Income of certain unit trusts
Open folder Division 6C - Income of certain public trading trusts
Open folder Division 6D - Provisions relating to certain closely held trusts
Open folder Division 6E - Adjustment of Division 6 assessable amount in relation to capital gains, franked distributions and franking credits
Open folder Division 7 - Private companies
Open folder Division 7A - Distributions to entities connected with a private company
[Former Division 8 - Life assurance companies]
[Former Division 8A - Annuity and insurance business of certain organizations]
Open folder Division 9 - Co-operative and mutual companies
Open folder Division 9AA - Demutualisation of insurance companies and affiliates
Open folder Division 9A - Offshore banking units
Open folder Division 9C - Assessable income diverted under certain tax avoidance schemes
Open folder Former Division 10B - Industrial property
Open folder Former Division 10BA - Australian films
Open folder Division 10E - PDFs (pooled development funds)
Open folder Division 11 - Interest paid by companies on bearer debentures
Open folder Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons
Open folder Division 11B - Equity investments in small-medium enterprises
[Former Division 11B - Income of non-resident companies]
Open folder Division 11C - Payments in respect of mining operations on Indigenous land
Open folder Division 12 - Oversea ships
Open folder Former Division 13 - International agreements and determination of source of certain income
Open folder Former Division 13A - Employee share schemes
Open folder Former Division 14 - Reasonable benefit limits (RBLs)
Open folder Division 15 - Insurance with non-residents
Open folder Division 16 - Averaging of incomes
[Former 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.
Open folder Division 16D - Certain arrangements relating to the use of property
Open folder Division 16E - Accruals assessability, etc., in respect of certain security payments
[Former Division 16F - Thin capitalisation by non-residents]
[Former 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.
Open folder Division 16J - Effect of cancellation of subsidiary's shares in holding company
Open folder Division 16K - Effect of buy-backs of shares
Open folder Division 16L - Tax-exempt infrastructure borrowings
Close folder Division 17 - Rebates
Open folder Subdivision A - Concessional rebates
Open folder Former Subdivision AAA - Rebate for annual leave, long service leave and eligible termination payments
Open folder Former Subdivision AAB - Rebate for certain superannuation pensions and qualifying annuities
Open folder Former Subdivision AAC - Rebate for personal superannuation contributions
[Former Subdivision AAC - Rebate for Personal Superannuation Contributions]
Open folder Former Subdivision AACA - Rebate for superannuation contributions made on behalf of a low income or non-working spouse
Open folder Subdivision AB - Lump sum payments in arrears
Open folder Subdivision B - Miscellaneous
Open folder Former Division 18 - Credits in respect of foreign tax
Open folder Former Division 18A - Credits in respect of overseas tax paid on certain film income
Open folder Former Division 19 - Miscellaneous provisions with respect to credits
Open folder PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS
[FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION] Former Part IIIB, comprising 16
Open folder PART IV - RETURNS AND ASSESSMENTS
Open folder PART IVA - SCHEMES TO REDUCE INCOME TAX
[FORMER PART V - OBJECTIONS AND APPEALS] Pt V repealed by No 216 of 1991.
Open folder PART VA - TAX FILE NUMBERS
Open folder FORMER PART VI - COLLECTION AND RECOVERY OF TAX
Open folder FORMER PART VIIA - REGISTRATION OF TAX AGENTS
Open folder PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE
Open folder PART VIII - MISCELLANEOUS
Open folder FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Open folder PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Open folder FORMER PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Open folder SCHEDULE 2
FORMER SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS
Open folder SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE
FORMER SCHEDULE 2E - LEASES OF LUXURY CARS
Open folder SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
FORMER SCHEDULE 2G - FARM MANAGEMENT DEPOSITS
Open folder SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
FORMER SCHEDULE 2J - GENERAL INSURANCE
FORMER SCHEDULE 3 - APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
FORMER SCHEDULE 4 - BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI
FORMER SCHEDULE 5 - APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI
FORMER SCHEDULE 6 - EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES
Open folder INCOME TAX ASSESSMENT ACT 1997
Open folder INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
Open folder INTERNATIONAL TAX AGREEMENTS ACT 1953
Open folder AUSTRALIAN TAX TREATIES
Open folder TAXATION ADMINISTRATION ACT 1953
Open folder INCOME TAX RATES ACT 1986
Open folder INCOME TAX ACT 1986
Open folder INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016
Open folder INCOME TAX (BEARER DEBENTURES) ACT 1971
Open folder INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
Open folder INCOME TAX (DIVERTED INCOME) ACT 1981
Open folder INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
Open folder INCOME TAX (FILM ROYALTIES) ACT 1977
Open folder INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
Open folder INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
Open folder INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
Open folder INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
Open folder INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
Open folder INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012
Open folder INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
Open folder INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
Open folder EXCESS EXPLORATION CREDIT TAX ACT 2015
Open folder PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012
Open folder PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
Open folder PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
Open folder Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012)
Open folder TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
Open folder TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
Open folder TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
Open folder TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
Open folder Fringe Benefits Tax
Open folder Superannuation
Open folder Goods and Services Tax
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Archived document types
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