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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Close folder INCOME TAX ASSESSMENT ACT 1936
View list of provisions
Open folder PART I - PRELIMINARY
Open folder PART II - ADMINISTRATION
Open folder PART III - LIABILITY TO TAXATION
Open folder PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS
[FORMER PART IIIB - RELIEF FROM DOUBLE TAXATION] Former Part IIIB, comprising 16
Open folder PART IV - RETURNS AND ASSESSMENTS
Close folder PART IVA - SCHEMES TO REDUCE INCOME TAX
SECTION 177A INTERPRETATION
SECTION 177B OPERATION OF PART
SECTION 177C TAX BENEFITS
FORMER SECTION 177CA WITHHOLDING TAX AVOIDANCE
SECTION 177CB THE BASES FOR IDENTIFYING TAX BENEFITS
SECTION 177D SCHEMES TO WHICH THIS PART APPLIES
SECTION 177DA SCHEMES THAT LIMIT A TAXABLE PRESENCE IN AUSTRALIA
SECTION 177E STRIPPING OF COMPANY PROFITS
SECTION 177EA CREATION OF FRANKING DEBIT OR CANCELLATION OF FRANKING CREDITS
SECTION 177EB CANCELLATION OF FRANKING CREDITS - CONSOLIDATED GROUPS
SECTION 177F CANCELLATION OF TAX BENEFITS ETC.
SECTION 177G AMENDMENT OF ASSESSMENTS
SECTION 177H DIVERTED PROFITS TAX - OBJECTS
SECTION 177J DIVERTED PROFITS TAX - APPLICATION
SECTION 177K DIVERTED PROFITS TAX - $25 MILLION INCOME TEST
SECTION 177L DIVERTED PROFITS TAX - SUFFICIENT FOREIGN TAX TEST
SECTION 177M DIVERTED PROFITS TAX - SUFFICIENT ECONOMIC SUBSTANCE TEST
SECTION 177N DIVERTED PROFITS TAX - CONSEQUENCES
SECTION 177P DIVERTED PROFITS TAX - LIABILITY
SECTION 177Q DIVERTED PROFITS TAX - GENERAL INTEREST CHARGE ON UNPAID DIVERTED PROFITS TAX OR SHORTFALL INTEREST CHARGE
SECTION 177R DIVERTED PROFITS TAX - WHEN SHORTFALL INTEREST CHARGE IS PAYABLE
[FORMER PART V - OBJECTIONS AND APPEALS] Pt V repealed by No 216 of 1991.
Open folder PART VA - TAX FILE NUMBERS
Open folder FORMER PART VI - COLLECTION AND RECOVERY OF TAX
Open folder FORMER PART VIIA - REGISTRATION OF TAX AGENTS
Open folder PART VIIB - MEDICARE LEVY AND MEDICARE LEVY SURCHARGE
Open folder PART VIII - MISCELLANEOUS
Open folder FORMER PART IX - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
Open folder PART X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES
Open folder FORMER PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Open folder SCHEDULE 2
FORMER SCHEDULE 2C - FORGIVENESS OF COMMERCIAL DEBTS
Open folder SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE
FORMER SCHEDULE 2E - LEASES OF LUXURY CARS
Open folder SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS
FORMER SCHEDULE 2G - FARM MANAGEMENT DEPOSITS
Open folder SCHEDULE 2H - DEMUTUALISATION OF MUTUAL ENTITIES OTHER THAN INSURANCE COMPANIES AND HEALTH INSURERS
FORMER SCHEDULE 2J - GENERAL INSURANCE
FORMER SCHEDULE 3 - APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI
FORMER SCHEDULE 4 - BUSINESS ACTIVITIES THAT ARE NOT ELIGIBLE ACTIVITIES FOR THE PURPOSES OF DIVISION 3 OF PART XI
FORMER SCHEDULE 5 - APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR PURPOSES OF PART XI
FORMER SCHEDULE 6 - EXEMPT FOREIGN TRUSTS FOR PURPOSES OF PART XI ESTABLISHED IN COUNTRIES THAT PROHIBIT DIRECT FOREIGN INVESTMENT ON STOCK EXCHANGES IN THOSE COUNTRIES
Open folder INCOME TAX ASSESSMENT ACT 1997
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 Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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