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Close folder Legislation and supporting material
Close folder Principal legislation
Open folder Taxation
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
Close folder Other
  Open folder MAJOR BANK LEVY ACT 2017
  Open folder A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
  Open folder A New Tax System (Managing the GST Rate and Base) Act 1999
  Open folder A New Tax System (Family Assistance) (Administration) Act 1999
  Open folder A New Tax System (Family Assistance) Act 1999
  Close folder A New Tax System (Luxury Car Tax) Act 1999
  View list of provisions
  Open folder Part 1 - Preliminary
  Open folder Part 2 - Luxury car tax
  Close folder Part 3 - Paying the luxury car tax
  Close folder Division 13 - Paying the luxury car tax
  13-1 What this Division is about
  Close folder Subdivision 13-A - Net amounts and adjustments
  13-5 Net amounts increased by amounts of luxury car tax
  13-10 Adjustments
  13-15 Attribution rules for taxable supplies of luxury cars and luxury car tax adjustments
  Open folder Subdivision 13-B - Paying assessed luxury car tax on taxable importations of luxury cars
  Open folder Division 15 - Adjustments
  Open folder Division 16 - GST groups and GST joint ventures
  Open folder Division 17 - Credits
  Open folder Division 18 - Refunds
  Open folder Part 4 - Miscellaneous
  Open folder Part 5 - Rules for interpreting this Act
  Open folder A New Tax System (Luxury Car Tax Imposition - Customs) Act 1999
  Open folder A New Tax System (Luxury Car Tax Imposition - Excise) Act 1999
  Open folder A New Tax System (Luxury Car Tax Imposition - General) Act 1999
  Open folder A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999
  Open folder A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999
  Open folder A New Tax System (Wine Equalisation Tax Impostion - General) Act 1999
  Open folder A New Tax System (Wine Equalisation Tax) Act 1999
  Open folder ACTS INTERPRETATION ACT 1901
  Open folder ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975
  Open folder ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977
  Open folder AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY ACT 1998
  Open folder Banking Act 1959
  Open folder BANKRUPTCY ACT 1966
  Open folder Commonwealth Places (Mirror Taxes) Act 1998
  Open folder Commonwealth Places Windfall Tax (Collection) Act 1998
  Open folder Commonwealth Places Windfall Tax (Imposition) Act 1998
  Open folder CORPORATIONS ACT 2001
  Open folder THE CORPORATIONS LAW
  Open folder CRIMES ACT 1914
  Open folder CRIMES (TAXATION OFFENCES) ACT 1980
  Open folder Criminal Code Act 1995
  Open folder DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990
  Open folder DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
  Open folder DIVERTED PROFITS TAX ACT 2017
  Open folder FAMILY TRUST DISTRIBUTION TAX (PRIMARY LIABILITY) ACT 1998
  Open folder FAMILY TRUST DISTRIBUTION TAX (SECONDARY LIABILITY) ACT 1998
  Open folder FINANCIAL CORPORATIONS (TRANSFER OF ASSETS AND LIABILITIES) ACT 1993
  Open folder FINANCIAL INSTITUTIONS SUPERVISORY LEVIES COLLECTION ACT 1998
  Open folder FINANCIAL TRANSACTION REPORTS ACT 1988
  Open folder Foreign Acquisitions and Takeovers Act 1975
  Open folder FOREIGN ACQUISITIONS AND TAKEOVERS FEES IMPOSITION ACT 2015
  Open folder FREEDOM OF INFORMATION ACT 1982
  Open folder GENERAL INTEREST CHARGE (IMPOSITION) ACT 1999
  Open folder HIGHER EDUCATION FUNDING ACT 1988
  Open folder Higher Education Support Act 2003
  Open folder INCOME EQUALIZATION DEPOSITS (INTEREST ADJUSTMENT) ACT 1984
  Open folder INDUSTRY RESEARCH AND DEVELOPMENT ACT 1986
  Open folder INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
  Open folder INSPECTOR-GENERAL OF TAXATION ACT 2003
  Open folder Legislation Act 2003
  Open folder LOAN (INCOME EQUALIZATION DEPOSITS) ACT 1976 (REPEALED)
  Open folder Loans (Taxation Exemption) Act 1978
  Open folder MEDICARE LEVY ACT 1986
  Open folder NEW BUSINESS TAX SYSTEM (ALIENATED PERSONAL SERVICES INCOME) TAX IMPOSITION ACT (NO. 1) 2000
  Open folder NEW BUSINESS TAX SYSTEM (ALIENATED PERSONAL SERVICES INCOME) TAX IMPOSITION ACT (NO. 2) 2000
  Open folder NEW BUSINESS TAX SYSTEM (FORMER SUBSIDIARY TAX IMPOSITION) ACT 1999
  Open folder NEW BUSINESS TAX SYSTEM (FRANKING DEFICIT TAX) ACT 2002
  Open folder NEW BUSINESS TAX SYSTEM (OVER-FRANKING TAX) ACT 2002
  Open folder NEW BUSINESS TAX SYSTEM (UNTAINTING TAX) ACT 2006
  Open folder NEW BUSINESS TAX SYSTEM (VENTURE CAPITAL DEFICIT TAX) ACT 2003
  Open folder Pay-Roll Tax (State Taxation of Commonwealth Authorities) Act 1971
  Open folder Pay-Roll Tax Act 1941
  Open folder Petroleum (Timor Sea Treaty) Act 2003
  Open folder Petroleum (Timor Sea Treaty) Act 2003 (9 of 2003)
  Open folder POOLED DEVELOPMENT FUNDS ACT 1992
  Open folder PRIVACY ACT 1988
  Open folder PRIVATE HEALTH INSURANCE INCENTIVES ACT 1997
  Open folder PRIVATE HEALTH INSURANCE INCENTIVES ACT 1998
  Open folder PRIVATE HEALTH INSURANCE (TRANSITIONAL PROVISIONS AND CONSEQUENTIAL AMENDMENTS) ACT 2007
  Open folder PROCEEDS OF CRIME ACT 2002
  Open folder PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000
  Open folder REGISTER OF FOREIGN OWNERSHIP OF WATER OR AGRICULTURAL LAND ACT 2015
  Open folder SHORTFALL INTEREST CHARGE (IMPOSITION) ACT 2005
  Open folder SOCIAL SECURITY (INTERNATIONAL AGREEMENTS) ACT 1999
  Open folder STUDENT ASSISTANCE ACT 1973
  Open folder TAX AGENT SERVICES ACT 2009
  Open folder TRUST RECOUPMENT TAX ACT 1985
  Open folder TRUST RECOUPMENT TAX ASSESSMENT ACT 1985
  Open folder VENTURE CAPITAL ACT 2002
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 Other ATO documents
Open folder ATO law aids
Open folder Archived document types
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