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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Open folder INCOME TAX ASSESSMENT ACT 1936
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
Close folder TAXATION ADMINISTRATION ACT 1953
View list of provisions
Open folder PART I - PRELIMINARY
Open folder PART IA - ADMINISTRATION
Open folder PART II - COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION
Open folder PART IIA - THE GENERAL INTEREST CHARGE
Open folder PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
Open folder PART III - PROSECUTIONS AND OFFENCES
Open folder PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES
Open folder PART IV - EXCHANGE CONTROL - TAXATION CERTIFICATES
Open folder PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
Open folder PART IVAAA - PUBLIC RULINGS
Open folder PART IVAA - PRIVATE RULINGS
PART IVAB - REQUESTS FOR REFERENCE Pt IVAB repealed by No 216 of 1991. Pt IV
PART IVB - REVIEW OF DECISIONS BY ADMINISTRATIVE APPEALS TRIBUNAL Pt IVB rep
Open folder PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS
Open folder PART V - MISCELLANEOUS
Open folder PART VI - ADMINISTRATION OF THE GST, WINE EQUALISATION TAX AND LUXURY CAR TAX
Close folder SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
  Close folder Chapter 2 - Collection, recovery and administration of income tax
  Open folder PART 2-1 - INTRODUCTION TO THE PAY AS YOU GO (PAYG) SYSTEM
  Close folder PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING
  Open folder Division 10 - Guide to Part 2-5
  Open folder Division 11 - Preliminary matters
  Open folder Division 12 - Payments from which amounts must be withheld
  Open folder Division 12A - Distributions by AMITs (including deemed payments)
  Close folder Division 13 - Alienated personal services payments
  SECTION 13-1 OBJECT OF THIS DIVISION
  SECTION 13-5 PAYMENT TO THE COMMISSIONER IN RESPECT OF ALIENATED PERSONAL SERVICES PAYMENTS
  SECTION 13-10 ALIENATED PERSONAL SERVICES PAYMENTS
  SECTION 13-15 PERSONAL SERVICES PAYMENT REMITTERS
  SECTION 13-20 TIME FOR PAYMENTS TO COMMISSIONER FOR ALIENATED PERSONAL SERVICES PAYMENTS MADE DURING 2000-01
  Open folder Division 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
  Open folder Division 15 - Working out the amount to withhold
  Open folder Division 16 - Payer ' s obligations and rights
  Open folder Division 18 - Recipient ' s entitlements and obligations
  Open folder Division 20 - Other matters
  Open folder Division 21 - Entitlements relating to insolvent ADIs and general insurers
  Open folder PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS
  Open folder PART 2-15 - RETURNS AND ASSESSMENTS
  Open folder PART 2-30 - COLLECTING MEDICARE LEVY WITH INCOME TAX
  Open folder PART 2-35 - EXCESS SUPERANNUATION CONTRIBUTIONS
  Open folder Chapter 3 - Collection, recovery and administration of other taxes
  Open folder Chapter 4 - Generic assessment, collection and recovery rules
  Open folder Chapter 5 - Administration
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 (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 (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
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 SMSF Regulator's Bulletins
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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