Commonwealth Consolidated Acts

INCOME TAX RATES ACT 1986

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Interpretation  
   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  
           
   12B.    Rate of temporary flood and cyclone reconstruction levy  

              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  
   23A.    Rates of tax payable by life insurance companies  
   24.     Rate of tax payable by trustees of corporate unit trusts  
   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  
   29.     Rate of tax on no-TFN contributions income  
   30.     Rate of tax in relation to trustee of FHSA trust  
   31.     Rate of extra income tax for recoupments for R&D activities  
           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 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