A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document

Browse the Legal Database

Close folder Collapse All  
Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Open folder INCOME TAX ASSESSMENT ACT 1936
Close folder INCOME TAX ASSESSMENT ACT 1997
View list of provisions
Open folder CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS
Open folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
Close folder CHAPTER 3 - SPECIALIST LIABILITY RULES
Open folder PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Open folder PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Open folder PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Open folder PART 3-6 - THE IMPUTATION SYSTEM
Open folder PART 3-10 - FINANCIAL TRANSACTIONS
Open folder PART 3-25 - PARTICULAR KINDS OF TRUSTS
Open folder PART 3-30 - SUPERANNUATION
Open folder PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES
Open folder PART 3-35 - INSURANCE BUSINESS
Open folder PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Open folder PART 3-50 - CLIMATE CHANGE
Open folder PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
Close folder PART 3-90 - CONSOLIDATED GROUPS
Open folder Division 700 - Guide and objects
Open folder Division 701 - Core rules
Open folder Division 703 - Consolidated groups and their members
Close folder Division 705 - Tax cost setting amount for assets where entities become subsidiary members of consolidated groups
SECTION 705-1 What this Division is about
Open folder Subdivision 705-A - Basic case: a single entity joining an existing consolidated group
Open folder Subdivision 705-B - Case of group formation
Open folder Subdivision 705-C - Case where a consolidated group is acquired by another
Open folder Subdivision 705-D - Where multiple entities are linked by membership interests
Open folder Subdivision 705-E - Adjustments for errors etc.
Open folder Division 707 - Losses for head companies when entities become members etc.
Open folder Division 709 - Other rules applying when entities become subsidiary members etc.
Open folder Division 711 - Tax cost setting amount for membership interests where entities cease to be subsidiary members of consolidated groups
Open folder Division 713 - Rules for particular kinds of entities
Open folder Division 715 - Interactions between this Part and other areas of the income tax law
Open folder Division 716 - Miscellaneous special rules
Open folder Division 717 - International tax rules
Open folder Division 719 - MEC groups
Open folder Division 721 - Liability for payment of tax where head company fails to pay on time
Open folder PART 3-95 - VALUE SHIFTING
FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
Open folder CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
Open folder CHAPTER 5 - ADMINISTRATION
Open folder CHAPTER 6 - THE DICTIONARY
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 SMSF Regulator's Bulletins
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
Close folder Collapse All  
Top of page
More information on page