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Legislation and supporting material
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Principal legislation
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Taxation
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INCOME TAX ASSESSMENT ACT 1936
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INCOME TAX ASSESSMENT ACT 1997
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View list of provisions
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CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS
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CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
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CHAPTER 3 - SPECIALIST LIABILITY RULES
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PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
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Division 100 - A Guide to capital gains and losses
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Division 102 - Assessable income includes net capital gain
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Division 103 - General rules
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Division 104 - CGT events
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Division 106 - Entity making the gain or loss
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Division 108 - CGT assets
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Division 109 - Acquisition of CGT assets
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Division 110 - Cost base and reduced cost base
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Division 112 - Modifications to cost base and reduced cost base
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Division 114 - Indexation of cost base
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Division 115 - Discount capital gains and trusts' net capital gains
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SECTION 115-1 What this Division is about
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Subdivision 115-A - Discount capital gains
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Subdivision 115-B - Discount percentage
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Subdivision 115-C - Rules about trusts with net capital gains
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SECTION 115-200 What this Division is about
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SECTION 115-210 When this Subdivision applies
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SECTION 115-215 Assessing presently entitled beneficiaries
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SECTION 115-220 Assessing trustees under section 98 of the Income Tax Assessment Act 1936
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SECTION 115-222 Assessing trustees under section 99 or 99A of the Income Tax Assessment Act 1936
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SECTION 115-225 Attributable gain
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SECTION 115-227 Share of a capital gain
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SECTION 115-228 Specifically entitled to an amount of a capital gain
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SECTION 115-230 Choice for resident trustee to be specifically entitled to capital gain
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Subdivision 115-D - Tax relief for shareholders in listed investment companies
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Division 116 - Capital proceeds
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Division 118 - Exemptions
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Division 121 - Record keeping
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PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
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PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
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PART 3-6 - THE IMPUTATION SYSTEM
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PART 3-10 - FINANCIAL TRANSACTIONS
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PART 3-25 - PARTICULAR KINDS OF TRUSTS
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PART 3-30 - SUPERANNUATION
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PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES
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PART 3-35 - INSURANCE BUSINESS
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PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
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PART 3-50 - CLIMATE CHANGE
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PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
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PART 3-90 - CONSOLIDATED GROUPS
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PART 3-95 - VALUE SHIFTING
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FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
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CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
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CHAPTER 5 - ADMINISTRATION
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CHAPTER 6 - THE DICTIONARY
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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
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INTERNATIONAL TAX AGREEMENTS ACT 1953
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AUSTRALIAN TAX TREATIES
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TAXATION ADMINISTRATION ACT 1953
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INCOME TAX RATES ACT 1986
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INCOME TAX ACT 1986
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INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016
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INCOME TAX (BEARER DEBENTURES) ACT 1971
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INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
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INCOME TAX (DIVERTED INCOME) ACT 1981
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INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
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INCOME TAX (FILM ROYALTIES) ACT 1977
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INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
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INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
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INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
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INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
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INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
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INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
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INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
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INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012
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INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
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INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
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EXCESS EXPLORATION CREDIT TAX ACT 2015
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PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012
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PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
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PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
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Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012)
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Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012)
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Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012)
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TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
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TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
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TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
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TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
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TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
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TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
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TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
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TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
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Fringe Benefits Tax
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Superannuation
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Goods and Services Tax
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Excise (Including Customs, Working Pages and By-laws)
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Archived
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Other
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Principal regulations
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Amending legislation
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Amending regulations
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Legislative instruments
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Extrinsic materials
Public rulings
Practical compliance guidelines
Cases
Decision impact statements
ATO interpretative decisions
Law administration practice statements
Taxpayer alerts
SMSF Regulator's Bulletins
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ATO law aids
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