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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)
Close folder Archived
Close folder INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View list of provisions
Open folder PART I - PRELIMINARY
Open folder PART II - ADMINISTRATION
Open folder PART III - LIABILITY TO TAXATION
Open folder PART IIIAA - FRANKING OF DIVIDENDS
Close folder PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES
Open folder Division 1 - Preliminary
Open folder Division 2 - Application
Open folder Division 3 - Determination of capital gains and capital losses
Open folder Division 3A - Net capital gain or net capital loss of company in respect of year of income in which ownership or control of the company changed
Open folder Division 3B - Tests for finding out whether the company has maintained the same owners
Open folder Division 3C - The same business test
Open folder Division 3CA - Net capital gain or net capital loss of listed public company or its 100% subsidiary for year of income in which ownership or control of the company changed
Open folder Division 3CB - Tests for finding out whether the listed public company has maintained the same owners
Open folder Division 3CC - How to treat shareholdings of less than 1%
Open folder Division 3CD - How to treat interposed superannuation funds, approved deposit funds and special companies
Open folder Division 3D - Anti-avoidance measures for capital losses of companies
Open folder Division 4 - Treatment of gains and losses
Open folder Division 5 - Leases
Open folder Division 5A - Crown leases
Open folder Division 5B - Property installed on leased Crown land
Open folder Division 6 - Trusts other than unit trusts
Open folder Division 7 - Bonus units in unit trusts
Open folder Division 7A - Units in pooled superannuation trusts
Open folder Division 8 - Bonus shares
Open folder Division 8A - Bonus shares issued after 30 June 1987 where paid-up value is a dividend
Open folder Division 9 - Employees' shares - section 26AAC
Open folder Division 9A - Employees' shares - Division 13A of Part III
Open folder Division 10 - Rights to acquire shares
Open folder Division 10A - Rights to acquire units in a unit trust
Open folder Division 11 - Company-issued options to shareholders to acquire unissued shares
Open folder Division 11A - Unit trust-issued options to unitholders to acquire unissued units
Open folder Division 12 - Convertible notes - companies
Open folder Division 12A - Convertible notes - unit trusts
Open folder Division 12B - Convertible notes that are traditional securities
Open folder Division 13 - Options generally
Open folder Division 14 - Industrial property
Open folder Division 15 - Prospecting and mining rights
Open folder Division 16 - Insurance and superannuation
Open folder Division 17 - Miscellaneous roll-over relief
Open folder Division 17A - Roll-over relief for certain disposals of assets related to small businesses
Open folder Division 17B - Disposal of small business assets: proceeds used for retirement
Open folder Division 18 - Principal residence
Open folder Division 19 - Goodwill
Open folder Division 19A - Transfers of assets between companies under common ownership
Open folder Division 19B - Share value shifting arrangements
Open folder Division 20 - Changes in majority underlying interests in assets
Open folder Division 20A - Special provisions relating to disposals of certain pre-20 September 1985 assets
Open folder Division 21 - Miscellaneous
Open folder PART IV - RETURNS AND ASSESSMENTS
Open folder PART VA - TAX FILE NUMBERS
Open folder PART VI - COLLECTION AND RECOVERY OF TAX
Open folder PART VII - PENALTY TAX
Open folder PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE
Open folder PART VIII - MISCELLANEOUS
Open folder PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Open folder PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Open folder PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Open folder PART XII - DROUGHT INVESTMENT ALLOWANCE
SCHEDULE 1
Open folder SCHEDULE 2A
Open folder SCHEDULE 2B
Open folder SCHEDULE 2C - Forgiveness of commercial debts
Open folder SCHEDULE 2D - Tax exempt entities that become taxable
Open folder SCHEDULE 2E - LEASES OF LUXURY CARS
Open folder SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
Open folder SCHEDULE 2G - FARM MANAGEMENT DEPOSITS
Open folder SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES
Open folder INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]
Open folder INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 [ARCHIVE]
Open folder TAXATION ADMINISTRATION ACT 1953 [ARCHIVE]
Open folder INCOME TAX RATES ACT 1986 [ARCHIVE]
Open folder FRINGE BENEFITS TAX ASSESSMENT ACT 1986 [ARCHIVE]
Open folder A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 [ARCHIVE]
Open folder A New Tax System (Bonuses for Older Australians) Act 1999 [REPEALED]
Open folder A New Tax System (Closely Held Trusts) Act 1999 [Repealed by 5 of 2016] (70 of 1999)
Open folder A New Tax System (End of Sales Tax) Act 1999 [REPEALED]
Open folder A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO 1) 1999 [REPEALED]
Open folder A NEW TAX SYSTEM (FAMILY ASSISTANCE) (CONSEQUENTIAL AND RELATED MEASURES) ACT (NO 2) 1999 [REPEALED]
Open folder A NEW TAX SYSTEM (GOODS AND SERVICES TAX ADMINISTRATION) ACT 1999 [REPEALED]
Open folder A NEW TAX SYSTEM (ULTIMATE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 1999 [REPEALED]
Open folder A NEW TAX SYSTEM (ULTIMATE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 1999 [REPEALED]
Open folder A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 [REPEALED]
Open folder ACIS Administration Act 1999 [Repealed]
Open folder ACIS (Unearned Credit Liability) Act 1999 [Repealed]
Open folder CANNED FRUIT EXCISE ACT REPEAL ACT 1968
Open folder COAL EXCISE ACT 1949 [REPEALED]
Open folder CRIMES (TAXATION OFFENCES) ACT 1980 [ARCHIVE]
Open folder CUSTOMS ADMINISTRATION ACT 1985 [REPEALED]
Open folder DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 [ARCHIVE]
Open folder Diesel and Alternative Fuels Grants Scheme Act 1999 [Repealed]
Open folder DIESEL FUEL TAX ACT (No 1) 1957
Open folder DIESEL FUEL TAX ACT (No 2) 1957
Open folder DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957-1973
Open folder DISTILLATION ACT 1901 [REPEALED]
Open folder ENERGY GRANTS (CLEANER FUELS) SCHEME ACT 2004 [REPEALED]
Open folder Energy Grants (Credits) Scheme Act 2003 [Repealed]
Open folder EXTENSION OF CHARITABLE PURPOSE ACT 2004 [REPEALED]
Open folder FINANCIAL CORPORATIONS (TRANSFER OF ASSETS AND LIABILITIES) ACT 1993 [ARCHIVE]
Open folder FIRST HOME SAVER ACCOUNTS ACT 2008 [REPEALED]
Open folder FIRST HOME SAVER ACCOUNT PROVIDERS SUPERVISORY LEVY IMPOSITION ACT 2008 [REPEALED]
Open folder FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 [REPEALED]
Open folder FUEL BLENDING (PENALTY SURCHARGE) ACT 1997 [REPEALED]
Open folder FUEL MISUSE (PENALTY SURCHARGE) ACT 1997 [REPEALED]
Open folder FUEL SALE (PENALTY SURCHARGE) ACT 1997 [REPEALED]
Open folder FUEL SALES GRANTS ACT 2000 [REPEALED]
Open folder INCOME TAX (DEFICIT DEFERRAL) ACT 1994 [REPEALED]
Open folder INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 [REPEALED]
Open folder INCOME TAX (FRANKING DEFICIT) ACT 1987 [Repealed]
Open folder INCOME TAX (SUPERANNUATION PAYMENTS WITHHOLDING TAX) ACT 2002 [REPEALED]
Open folder INCOME TAX (UNTAINTING TAX) ACT 1998 [REPEALED]
Open folder INCOME TAX (WITHHOLDING TAX RECOUPMENT) ACT 1971 [REPEALED]
Open folder MINERALS RESOURCE RENT TAX (IMPOSITION - CUSTOMS) ACT 2012 [REPEALED]
Open folder MINERALS RESOURCE RENT TAX (IMPOSITION - EXCISE) ACT 2012 [REPEALED]
Open folder MINERALS RESOURCE RENT TAX (IMPOSITION - GENERAL) ACT 2012 [REPEALED]
Open folder MINERALS RESOURCE RENT TAX ACT 2012 [REPEALED]
Open folder NEW BUSINESS TAX SYSTEM (VENTURE CAPITAL DEFICIT TAX) ACT 2000 [REPEALED]
Open folder Occupational Superannuation Standards Regulations Application Act 1992 [Repealed]
Open folder Pay-Roll Tax (Termination of Commonwealth Tax) Act 1971 [REPEALED]
Open folder Pay-Roll Tax Assessment Act 1941 [REPEALED]
Open folder PETROLEUM RESOURCE RENT TAX (MISCELLANEOUS PROVISIONS) ACT 1987 [REPEALED]
Open folder PETROLEUM RESOURCE RENT TAX ACT 1987 (No 143 of 1987) [REPEALED]
Open folder SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 [Repealed]
Open folder SALES TAX ASSESSMENT ACT 1992 [Repealed]
Open folder SALES TAX IMPOSITION (CUSTOMS) ACT 1992 [Repealed]
Open folder SALES TAX IMPOSITION (EXCISE) ACT 1992 [Repealed]
Open folder SALES TAX IMPOSITION (GENERAL) ACT 1992 [Repealed]
Open folder SALES TAX IMPOSITION (IN SITU POOLS) ACT 1992 [Repealed]
Open folder SALES TAX PROCEDURE ACT 1934 [Repealed]
Open folder SPIRITS ACT 1906 [REPEALED]
Open folder SUPERANNUATION (EXCESS CONCESSIONAL CONTRIBUTIONS TAX) ACT 2007 (REPEALED)
Open folder SWIMMING POOLS TAX REFUND ACT 1992 [Repealed]
Open folder TAX BONUS FOR WORKING AUSTRALIANS ACT (NO 2) 2009 [REPEALED]
Open folder TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 [ARCHIVE]
Open folder TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 [REPEALED]
Open folder TAXATION LAWS (CLEARING AND SETTLEMENT FACILITY SUPPORT) ACT 2004 [REPEALED]
Open folder TAXATION LAWS (MISCELLANEOUS PROVISIONS) ACT 1986 [REPEALED]
Open folder Tobacco Charge Act (No. 1) 1955 [REPEALED]
Open folder Tobacco Charge Act (No. 2) 1955 [REPEALED]
Open folder Tobacco Charge Act (No 3) 1955 [REPEALED]
Open folder Tobacco Charges Assessment Act 1955 [REPEALED]
Open folder TRUST RECOUPMENT TAX ASSESSMENT ACT 1985 [ARCHIVE]
Open folder Wool Tax (Administration) Act 1964 [REPEALED]
Open folder Wool Tax Act (No 1) 1964 [REPEALED]
Open folder Wool Tax Act (No 2) 1964 [REPEALED]
Open folder Wool Tax Act (No 3) 1964 [REPEALED]
Open folder Wool Tax Act (No. 4) 1964 [REPEALED]
Open folder Wool Tax Act (No 5) 1964 [REPEALED]
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 Other ATO documents
Open folder ATO law aids
Open folder Archived document types
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