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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
│ │ │ ├ Close folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
│ │ │ │ ├ Open folder PART 2-1 - ASSESSABLE INCOME
│ │ │ │ ├ Open folder PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
│ │ │ │ ├ Open folder PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE
│ │ │ │ ├ Close folder PART 2-15 - NON-ASSESSABLE INCOME
│ │ │ │ │ ├ Close folder Division 50 - Exempt entities
│ │ │ │ │ │ ├ Close folder 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
│ │ │ │ │ │ └ Open folder Subdivision 50-B - Endorsing charitable entities as exempt from income tax
│ │ │ │ │ ├ Open folder Division 51 - Exempt amounts
│ │ │ │ │ ├ Open folder Division 52 - Certain pensions, benefits and allowances are exempt from income tax
│ │ │ │ │ ├ Open folder Division 53 - Various exempt payments
│ │ │ │ │ ├ Open folder Division 54 - Exemption for certain payments made under structured settlements and structured orders
│ │ │ │ │ ├ Open folder Division 55 - Payments that are not exempt from income tax
│ │ │ │ │ ├ Open folder Division 58 - Capital allowances for depreciating assets previously owned by an exempt entity
│ │ │ │ │ └ Open folder Division 59 - Particular amounts of non-assessable non-exempt income
│ │ │ │ ├ Open folder PART 2-20 - TAX OFFSETS
│ │ │ │ ├ Open folder PART 2-25 - TRADING STOCK
│ │ │ │ ├ Open folder PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS
│ │ │ │ └ Open folder PART 2-42 - PERSONAL SERVICES INCOME
│ │ │ ├ Open folder CHAPTER 3 - SPECIALIST LIABILITY RULES
│ │ │ ├ 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 Undetermined
├ 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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