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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
Open folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
Open folder CHAPTER 3 - SPECIALIST LIABILITY RULES
FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
Close folder CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
Close folder PART 4-5 - GENERAL
  Open folder Division 768 - Foreign non-assessable income and gains
  Open folder Division 770 - Foreign income tax offsets
  Open folder Division 775 - Foreign currency gains and losses
  Open folder Division 802 - Foreign residents ' income with an underlying foreign source
  Close folder Division 815 - Cross-border transfer pricing
  Open folder Subdivision 815-A - Treaty-equivalent cross-border transfer pricing rules
  Close folder Subdivision 815-B - Arm ' s length principle for cross-border conditions between entities
  SECTION 815-101 What this Subdivision is about
  SECTION 815-105 Object
  SECTION 815-110 Operation of Subdivision
  SECTION 815-115 Substitution of arm ' s length conditions
  SECTION 815-120 When an entity gets a transfer pricing benefit
  SECTION 815-125 Meaning of arm ' s length conditions
  SECTION 815-130 Relevance of actual commercial or financial relations
  SECTION 815-135 Guidance
  SECTION 815-140 Modification for thin capitalisation
  SECTION 815-145 Consequential adjustments
  SECTION 815-150 Amendment of assessments
  Open folder Subdivision 815-C - Arm ' s length principle for permanent establishments
  Open folder Subdivision 815-D - Special rules for trusts and partnerships
  Open folder Subdivision 815-E - Reporting obligations for significant global entities
  Open folder Division 820 - Thin capitalisation rules
  Open folder Division 830 - Foreign hybrids
  Open folder Division 840 - Withholding taxes
  Open folder Division 842 - Exempt Australian source income and gains of foreign residents
  Open folder Division 855 - Capital gains and foreign residents
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
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