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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PART IVAB - REQUESTS FOR REFERENCE Pt IVAB repealed by No 216 of 1991.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
  Close folder Division 12 - Payments from which amounts must be withheld
  Open folder Subdivision 12-A - General rules
  Open folder Subdivision 12-B - Payments for work and services
  Open folder Subdivision 12-C - Payments for retirement or because of termination of employment
  Open folder Subdivision 12-D - Benefit and compensation payments
  Open folder Subdivision 12-E - Payments where TFN or ABN not quoted
  Open folder Subdivision 12-F - Dividend, interest and royalty payments
  Open folder Subdivision 12-FA - Departing Australia superannuation payments
  Open folder Subdivision 12-FAA - Excess untaxed roll-over amount
  Open folder Subdivision 12-FB - Payments to foreign residents etc.
  Open folder Subdivision 12-FC - Seasonal Labour Mobility Program
  Open folder Subdivision 12-G - Payments in respect of mining on Aboriginal land, and natural resources
  Close folder Subdivision 12-H - Distributions of withholding MIT income
  SECTION 12-375 WHAT THIS SUBDIVISION IS ABOUT
  SECTION 12-383 MEANING OF WITHHOLDING MIT
  SECTION 12-385 WITHHOLDING BY WITHHOLDING MITs
  SECTION 12-390 WITHHOLDING BY CUSTODIANS AND OTHER ENTITIES
  SECTION 12-395 REQUIREMENT TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE
  SECTION 12-400 MEANING OF MANAGED INVESTMENT TRUST
  SECTION 12-401 TRUSTS WITH WHOLESALE MEMBERSHIP
  SECTION 12-402 WIDELY-HELD REQUIREMENTS - ORDINARY CASE
  SECTION 12-402A WIDELY-HELD REQUIREMENTS FOR REGISTERED MIT - SPECIAL CASE FOR ENTITIES COVERED BY SUBSECTION 12-402(3)
  SECTION 12-402B CLOSELY-HELD RESTRICTIONS
  SECTION 12-403 LICENSING REQUIREMENTS FOR UNREGISTERED MIS
  SECTION 12-404 MIT PARTICIPATION INTEREST
  SECTION 12-405 MEANING OF FUND PAYMENT - GENERAL CASE
  SECTION 12-410 ENTITY TO WHOM PAYMENT IS MADE
  SECTION 12-415 FAILURE TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE: ADMINISTRATIVE PENALTY
  SECTION 12-420 AGENCY RULES
  SECTION 12-425 MEANING OF CLEAN BUILDING MANAGED INVESTMENT TRUST
  SECTION 12-430 MEANING OF CLEAN BUILDING
  Open folder Subdivision 12-J - FHSS released amounts
  Open folder Division 12A - Distributions by AMITs (including deemed payments)
  Open folder Division 13 - Alienated personal services payments
  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 (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 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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