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INCOME TAX RATES ACT 1986


TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   3A.     Working holiday makers and working holiday taxable income  
   4.      Incorporation  

   PART II--RATES OF INCOME TAX PAYABLE UPON INCOMES OTHER THAN INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS

           Division 1--Preliminary

   5.      Interpretation  

           Division 3--Rates of tax

              Subdivision B--Rates of tax and notional rates

   12.     Rates of tax and notional rates  
   12A.    Rate of extra income tax for primary producers  
   12B.    Rate of extra income tax for recoupments for R&D activities  

              Subdivision C--Resident taxpayers, resident beneficiaries and resident trust estates

   13.     Rates of tax where Division 6AA of Part III of the Assessment Act applies  
   14.     Limitation on tax payable by certain trustees  

              Subdivision D--Non-resident taxpayers, non-resident beneficiaries and non-resident trust estates

   15.     Rates of tax where Division 6AA of Part III of the Assessment Act applies  

           Division 4--Pro-rating of the tax-free threshold

   16.     Interpretation  
   18.     Part-year residency period  
   20.     Pro-rating of the tax-free threshold  

   PART III--RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS

   21.     Interpretation  
   23.     Rates of tax payable by companies  
   23AA.   Meaning of base rate entity  
   23A.    Rates of tax payable by life insurance companies  
   25.     Rate of tax payable by trustees of public trading trusts  
   26.     Rates of tax payable by trustees of superannuation funds  
   27.     Rates of tax payable by trustees of approved deposit funds  
   27A.    Rates of tax payable by trustees of pooled superannuation trusts  
   28.     Rates of tax payable by certain trustees to whom section 98 of the Assessment Act applies  
   28A.    Rates of tax payable by trustees of AMITs under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997  
   29.     Rate of tax on no-TFN contributions income  
   31.     Rate of extra income tax for recoupments for R&D activities  

   PART IV--TEMPORARY BUDGET REPAIR LEVY

   32.     Interpretation  
   33.     Application  
   34.     Extra income tax for temporary budget repair levy  
   35.     Temporary budget repair levy for other income tax rates  
   36.     Rate where Division 6AA of Part III of the Assessment Act applies  
   37.     Operation of this Part  
           SCHEDULE 7 General rates of tax
           SCHEDULE 8 Notional rates for the purposes of section 156 of the Assessment Act
           SCHEDULE 10 Rates of tax payable by a trustee under section 98 or 99 of the Assessment Act
           SCHEDULE 10A Rates of tax payable by an AMIT trustee under paragraph 276-105(2)(a) of the Income Tax Assessment Act 1997
           SCHEDULE 11 Rates of tax payable on eligible taxable income
           SCHEDULE 12 Rates of tax payable by a trustee under section 98 of the Assessment Act where Division 6AA of Part III of that Act applies


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