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INCOME TAX ASSESSMENT ACT 1997 - SECT 9.1 List of entities

INCOME TAX ASSESSMENT ACT 1997 - SECT 9.1

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:

ï‚·   a body corporate; or

ï‚·   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

3A

A company that is a corporate collective investment vehicle (CCIV)

Subdivision   195 C

3B

The trustee of an attribution managed investment trust (AMIT)

sections   276   405 to 276   425

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

A sovereign entity

section   880 - 55

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

13

The trustee of a public trading trust

section   102S

 

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