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Legislation and supporting material |
├ Principal legislation |
│ ├ Taxation |
│ │ ├ INCOME TAX ASSESSMENT ACT 1936 |
│ │ ├ INCOME TAX ASSESSMENT ACT 1997 |
│ │ │ ├ View list of provisions |
│ │ │ ├ CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS |
│ │ │ ├ CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION |
│ │ │ │ ├ PART 2-1 - ASSESSABLE INCOME |
│ │ │ │ ├ PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS |
│ │ │ │ ├ PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE |
│ │ │ │ ├ PART 2-15 - NON-ASSESSABLE INCOME |
│ │ │ │ │ ├ Division 50 - Exempt entities |
│ │ │ │ │ │ ├ Subdivision 50-A - Various exempt entities |
│ │ │ │ │ │ │ ├ SECTION 50-1 Entities whose ordinary income and statutory income is exempt |
│ │ │ │ │ │ │ ├ SECTION 50-5 Charity, education and science |
│ │ │ │ │ │ │ ├ SECTION 50-10 Community service |
│ │ │ │ │ │ │ ├ SECTION 50-15 Employees and employers |
│ │ │ │ │ │ │ ├ SECTION 50-20 Funds contributing to other funds |
│ │ │ │ │ │ │ ├ SECTION 50-25 Government |
│ │ │ │ │ │ │ ├ SECTION 50-30 Health |
│ │ │ │ │ │ │ ├ SECTION 50-35 Mining |
│ │ │ │ │ │ │ ├ SECTION 50-40 Primary and secondary resources, and tourism |
│ │ │ │ │ │ │ ├ SECTION 50-45 Sports, culture and recreation |
│ │ │ │ │ │ │ ├ SECTION 50-47 Special condition for all items |
│ │ │ │ │ │ │ ├ SECTION 50-50 Special conditions for item 1.1 |
│ │ │ │ │ │ │ ├ SECTION 50-52 Special condition for item 1.1 |
│ │ │ │ │ │ │ ├ SECTION 50-55 Special conditions for items 1.3, 1.4, 6.1 and 6.2 |
│ │ │ │ │ │ │ ├ SECTION 50-57 Special condition for item 1.5 |
│ │ │ │ │ │ │ ├ SECTION 50-60 Special conditions for items 1.5A and 1.5B |
│ │ │ │ │ │ │ ├ SECTION 50-65 Special conditions for item 1.6 |
│ │ │ │ │ │ │ ├ SECTION 50-70 Special conditions for items 1.7, 2.1, 9.1 and 9.2 |
│ │ │ │ │ │ │ ├ SECTION 50-72 Special condition for item 4.1 |
│ │ │ │ │ │ │ ├ SECTION 50-75 Certain distributions may be made overseas |
│ │ │ │ │ │ │ └ SECTION 50-80 Testamentary trusts may be treated as 2 trusts |
│ │ │ │ │ │ └ Subdivision 50-B - Endorsing charitable entities as exempt from income tax |
│ │ │ │ │ ├ Division 51 - Exempt amounts |
│ │ │ │ │ ├ Division 52 - Certain pensions, benefits and allowances are exempt from income tax |
│ │ │ │ │ ├ Division 53 - Various exempt payments |
│ │ │ │ │ ├ Division 54 - Exemption for certain payments made under structured settlements and structured orders |
│ │ │ │ │ ├ Division 55 - Payments that are not exempt from income tax |
│ │ │ │ │ ├ Division 58 - Capital allowances for depreciating assets previously owned by an exempt entity |
│ │ │ │ │ └ Division 59 - Particular amounts of non-assessable non-exempt income |
│ │ │ │ ├ PART 2-20 - TAX OFFSETS |
│ │ │ │ ├ PART 2-25 - TRADING STOCK |
│ │ │ │ ├ PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS |
│ │ │ │ └ PART 2-42 - PERSONAL SERVICES INCOME |
│ │ │ ├ CHAPTER 3 - SPECIALIST LIABILITY RULES |
│ │ │ ├ FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES) |
│ │ │ ├ CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX |
│ │ │ ├ CHAPTER 5 - ADMINISTRATION |
│ │ │ └ CHAPTER 6 - THE DICTIONARY |
│ │ ├ INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 |
│ │ ├ INTERNATIONAL TAX AGREEMENTS ACT 1953 |
│ │ ├ AUSTRALIAN TAX TREATIES |
│ │ ├ TAXATION ADMINISTRATION ACT 1953 |
│ │ ├ INCOME TAX RATES ACT 1986 |
│ │ ├ INCOME TAX ACT 1986 |
│ │ ├ INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016 |
│ │ ├ INCOME TAX (BEARER DEBENTURES) ACT 1971 |
│ │ ├ INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991 |
│ │ ├ INCOME TAX (DIVERTED INCOME) ACT 1981 |
│ │ ├ INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974 |
│ │ ├ INCOME TAX (FILM ROYALTIES) ACT 1977 |
│ │ ├ INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994 |
│ │ ├ INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 |
│ │ ├ INCOME TAX (FUND CONTRIBUTIONS) ACT 1989 |
│ │ ├ INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008 |
│ │ ├ INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008 |
│ │ ├ INCOME TAX (MINING WITHHOLDING TAX) ACT 1979 |
│ │ ├ INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988 |
│ │ ├ INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012 |
│ │ ├ INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986 |
│ │ ├ INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009 |
│ │ ├ EXCESS EXPLORATION CREDIT TAX ACT 2015 |
│ │ ├ PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012 |
│ │ ├ PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987 |
│ │ ├ PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 |
│ │ ├ Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012) |
│ │ ├ Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012) |
│ │ ├ Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012) |
│ │ ├ TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990 |
│ │ ├ TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 |
│ │ ├ TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986 |
│ │ ├ TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007 |
│ │ ├ TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007 |
│ │ ├ TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982 |
│ │ ├ TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982 |
│ │ └ TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982 |
│ ├ Fringe Benefits Tax |
│ ├ Superannuation |
│ ├ Goods and Services Tax |
│ ├ Excise (Including Customs, Working Pages and By-laws) |
│ ├ Archived |
│ ├ Other |
│ └ Undetermined |
├ Principal regulations |
├ Amending legislation |
├ Amending regulations |
├ Legislative instruments |
└ Extrinsic materials |
Public rulings |
Practical compliance guidelines |
Cases |
Decision impact statements |
ATO interpretative decisions |
Law administration practice statements |
Taxpayer alerts |
SMSF Regulator's Bulletins |
Other ATO documents |
ATO law aids |
Edited private advice |
Archived document types |
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