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INCOME TAX ASSESSMENT ACT 1997

Table of Provisions

CHAPTER 1--Introduction and core provisions

 

PART 1-1--PRELIMINARY

DIVISION 1--Preliminary
  • 1.1 Short title  
  • 1.2 Commencement  
  • 1.3 Differences in style not to affect meaning  
  • 1.4 Application  
  • 1.7 Administration of this Act  

PART 1-2--A GUIDE TO THIS ACT

DIVISION 2--How to use this Act
  • 2.1 The design  
  • 2.5 The pyramid  
  • 2.10 When defined terms are identified  
  • 2.15 When terms areidentified  
  • 2.20 Identifying the defined term in a definition  
  • 2.25 Purposes  
  • 2.30 Gaps in the numbering  
  • 2.35 Non-operative material  
  • 2.40 Guides  
  • 2.45 Other material  
  • DIVISION 3--What this Act is about
  • 3.5 Annual income tax  
  • 3.10 Your other obligations as a taxpayer  
  • 3.15 Your obligationsas a taxpayer  

PART 1-3--CORE PROVISIONS

DIVISION 4--How to work out the income tax payable on your taxable income

PART 1-4--CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS

DIVISION 9--Entities that must pay income tax
  • 9.1A Effect of this Division  
  • 9.1 List of entities  
  • 9.5 Entities that work out their income tax by reference to something other than taxable income  
  • DIVISION 10--Particular kinds of assessable income
  • 10.1 Effect of this Division  
  • 10.5 List of provisions about assessable income  
  • DIVISION 11--Particular kinds of non-assessable income
  • 11.1A Effect of this Subdivision  
  • 11.1 Overview  
  • 11.5 Entities that are exempt, no matter what kind of ordinary or statutory income they have  
  • 11.15 Ordinary or statutory income which is exempt  
  • 11.50 Effect of this Subdivision  
  • 11.55 List of non-assessable non-exempt income provisions  
  • DIVISION 12--Particular kinds of deductions
  • 12.1 Effect of this Division  
  • 12.5 List of provisions about deductions  
  • DIVISION 13--Tax offsets
  • 13.1A Effect of this Division  
  • 13.1 List of tax offsets  
  •  

CHAPTER 2--Liability rules of general application

 

PART 2-1--ASSESSABLE INCOME

DIVISION 15--Some items of assessable income

PART 2-5--RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS

DIVISION 25--Some amounts you can deduct

CHAPTER 2--Liability rules of general application

 

PART 2-10----CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE

DIVISION 40--Capital allowances

PART 2-15----NON-ASSESSABLE INCOME

DIVISION 50--Exempt entities

PART 2-20----TAX OFFSETS

DIVISION 61--Generally applicable tax offsets

CHAPTER 2--Liability rules of general application

 

PART 2-25----TRADING STOCK

DIVISION 70--Trading stock

PART 2-40----RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS

DIVISION 80--General rules

PART 2-42----PERSONAL SERVICES INCOME

DIVISION 84--Introduction

CHAPTER 3--Specialist liability rules

 

PART 3-1--CAPITAL GAINS AND LOSSES: GENERAL TOPICS

DIVISION 100--A Guide to capital gains and losses

CHAPTER 3--Specialist liability rules

 

PART 3-3--CAPITAL GAINS AND LOSSES: SPECIAL TOPICS

DIVISION 122--Roll-over for the disposal of assets to, or the creation of assets in, a wholly-owned company

PART 3-5--CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS

DIVISION 160--Corporate loss carry back tax offset for 2020-21, 2021-22 or 2022-23 for businesses with turnover under $5 billion

CHAPTER 3--Specialist liability rules

 

PART 3-6--THE IMPUTATION SYSTEM

DIVISION 200--Guide to Part 3-6

PART 3-10----FINANCIAL TRANSACTIONS

DIVISION 230--Taxation of financial arrangements

CHAPTER 3--Specialist liability rules

 

PART 3-25----PARTICULAR KINDS OF TRUSTS

DIVISION 275--Australian managed investment trusts: general

PART 3-30----SUPERANNUATION

DIVISION 280--Guide to the superannuation provisions

CHAPTER 3--Specialist liability rules

 

PART 3-32----CO-OPERATIVES AND MUTUAL ENTITIES

DIVISION 315--Demutualisation of private health insurers

PART 3-35----INSURANCE BUSINESS

DIVISION 320--Life insurance companies

PART 3-45----RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS

DIVISION 328--Small business entities

PART 3-50----CLIMATE CHANGE

DIVISION 420--Registered emissions units

CHAPTER 3--Specialist liability rules

 

PART 3-80----ROLL-OVERS APPLYING TO ASSETS GENERALLY

DIVISION 615--Roll-overs for business restructures

PART 3-90----CONSOLIDATED GROUPS

DIVISION 700--Guide and objects

CHAPTER 3--Specialist liability rules

 

PART 3-95----VALUE SHIFTING

DIVISION 723--Direct value shifting by creating right over non-depreciating asset

CHAPTER 4--International aspects of income tax

 

PART 4-5--GENERAL

DIVISION 764--Source rules

CHAPTER 5--Administration

 

PART 5-30----RECORD-KEEPING AND OTHER OBLIGATIONS

DIVISION 900--Substantiation rules

PART 5-35----MISCELLANEOUS

DIVISION 905--Offences
  • 905.5 Application of the  
  • DIVISION 909--Regulations
  • 909.1 Regulations  
  •  

CHAPTER 6--The Dictionary

 

PART 6-1--CONCEPTS AND TOPICS

DIVISION 950--Rules for interpreting this Act

PART 6-5--DICTIONARY DEFINITIONS

DIVISION 995--Definitions

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