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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 (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 (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007 |
| │ │ └ TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007 |
| │ ├ Fringe Benefits Tax |
| │ ├ Superannuation |
| │ ├ Goods and Services Tax |
| │ ├ Excise (Including Customs, Working Pages and By-laws) |
| │ ├ Archived |
| │ └ Other |
| ├ 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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