INCOME TAX ASSESSMENT ACT 1997 - SECT 9.1 List of entities

Commonwealth Consolidated Acts

List of entities

Income tax is payable by the entities listed in the table.

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

Item		Income tax is payable by this kind of entity:	because of this provision:
1		An individual	section 4‑1
2		A company, that is: a body corporate; or an unincorporated body (except a partnership)	section 4‑1
3		A company that was a member of a wholly‑owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment	section 45‑ 25
4		A superannuation provider in relation to a complying superannuation fund	sections 295‑5 and 295‑605
5		A superannuation provider in relation to a non‑complying superannuation fund	sections 295‑5 and 295‑605
6		A superannuation provider in relation to a complying approved deposit fund	section 295‑5
7		A superannuation provider in relation to a non‑complying approved deposit fund	section 295‑5
8		The trustee of a pooled superannuation trust	section 295‑5
	8A	An FHSA provider in relation to an FHSA trust	section 345‑5
9		A corporate limited partnership	section 94J
10		A mutual insurance association (as described in section 121)	section 121
11		A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trust	sections 98, 99, 99A and 102
12		The trustee of a corporate unit trust	section 102K
13		The trustee of a public trading trust	section 102S