INCOME TAX RATES ACT 1986 - NOTES
INCOME TAX RATES ACT 1986 - NOTES
No. 107, 1986
Compilation No. 61
Compilation date: 20 October 2023
Includes amendments up to: Act No. 76, 2023
Registered: 28 October 2023
About this compilation
This compilation
This is a compilation of the Income Tax Rates Act 1986 that shows the text of the law as amended and in force on 20 October 2023 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
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
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, certain other trusts and sovereign entities
21 Interpretation
23 Rates of tax payable by companies
23AA Meaning of base rate entity
23AB Meaning of base rate entity passive income
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
30 Rate of tax payable by sovereign entities
Schedule 7--General rates of tax
Part I--Resident taxpayers
Part II--Non-resident taxpayers
Part III--Working holiday makers
Schedule 8--Notional rates for the purposes of section 156 of the Assessment Act
Part I--Resident taxpayers, resident beneficiaries and resident trust estates
Division 1--Normal notional rate
Division 2--Notional rates in respect of certain trust income
Part II--Non-resident taxpayers, non-resident beneficiaries and non-resident trust estates
Division 1--Normal notional rate
Division 2--Notional rates in respect of certain trust income
Schedule 10--Rates of tax payable by a trustee under section 98 or 99 of the Assessment Act
Part I--Resident beneficiaries and resident trust estates
Part II--Non-resident beneficiaries and non-resident trust estates
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
Part I--Resident taxpayers
Part II--Non-resident taxpayers
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
Part I--Resident beneficiaries
Part II--Non-resident beneficiaries
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
107, 1986 | 4 Nov 1986 | 4 Nov 1986 (s 2) |
| |
60, 1987 | 5 June 1987 | 5 June 1987 (s 2) | s 10 | |
Taxation Laws Amendment Act (No. 4) 1987 | 138, 1987 | 18 Dec 1987 | s 61, 62 | |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Sch 6 (item 70): 29 June 2010 (s 2(1) item 9) | -- |
11, 1988 | 26 Apr 1988 | -- | ||
Taxation Laws Amendment Act (No. 2) 1988 | 78, 1988 | 24 June 1988 | s 59: 24 June 1988 (s 2(1)) | -- |
118, 1988 | 13 Dec 1988 | 13 Dec 1988 (s 2) | s 7 | |
70, 1989 | 21 June 1989 | s 7 and Sch: 21 June 1989 (s 2) | s 7 | |
98, 1989 | 30 June 1989 | 30 June 1989 (s 2) | s 6, 7 | |
106, 1989 | 30 June 1989 | 30 June 1989 (s 2) | s 8, 9 | |
Taxation Laws Amendment (Rates and Provisional Tax) Act 1990 | 87, 1990 | 6 Nov 1990 | s 3(2), 5, Sch 1 and 2: 6 Nov 1990 (s 2(1)) | |
48, 1991 | 24 Apr 1991 | s 92, 93(1), 94, 95, 97(1), (2), 98 and 99: 24 Apr 1991 (s 2(1)) | s 97-99 | |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 | 75, 2010 | 28 June 2010 | Sch 6 (item 27): 29 June 2010 (s 2(1) item 9) | -- |
Taxation Laws Amendment Act (No. 2) 1991 | 100, 1991 | 27 June 1991 | s 88 | |
Taxation Laws Amendment Act (No. 3) 1991 | 216, 1991 | 24 Dec 1991 | s 105 and Sch 3: 24 Dec 1991 (s 2(1)) | s 105(2) |
Taxation Laws Amendment Act (No. 3) 1992 | 98, 1992 | 30 June 1992 | s 85 | |
197, 1992 | 21 Dec 1992 | Repealed before commencing (s 2) | -- | |
as repealed by |
|
|
|
|
58, 1993 | 27 Oct 1993 | -- | ||
7, 1993 | 27 May 1993 | s 43 | ||
Taxation Laws Amendment Act (No. 2) 1993 | 18, 1993 | 9 June 1993 | s 62-67: 9 June 1993 (s 2(1)) | s 67 |
55, 1993 | 27 Oct 1993 | s 17 and 18: 27 Oct 1993 (s 2(1)) | s 17, 18(2) and 19(2) | |
as amended by |
|
|
|
|
94, 1995 | 27 July 1995 | Sch 2: 9 May 1995 (s 2(1)) | -- | |
Taxation Laws Amendment Act (No. 4) 1997 | 174, 1997 | 21 Nov 1997 | Sch 8: 1 July 1997 (s 2(4)) | -- |
Taxation Laws Amendment Act (No. 2) 2000 | 58, 2000 | 31 May 2000 | Sch 7: 31 May 2000 (s 2(1)) | -- |
57, 1993 | 27 Oct 1993 | s 36 and 37(2)-(4) | ||
as amended by |
|
|
|
|
94, 1995 | 27 July 1995 | Sch 1: 9 May 1995 (s 2(1)) | -- | |
58, 1993 | 27 Oct 1993 | s 3-5: 27 Oct 1993 (s 2(1)) | ||
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (items 60, 61): 25 June 2015 (s 2(1) item 17) | -- |
173, 1994 | 16 Dec 1994 | 16 Dec 1994 (s 2) | ||
Taxation Laws Amendment Act (No. 4) 1994 | 181, 1994 | 19 Dec 1994 | Sch 2 (items 1-4): 19 Dec 1994 (s 2(1)) | Sch 2 (items 1, 4) |
90, 1995 | 27 July 1995 | 27 July 1995 (s 2) | Sch 1 (item 10) | |
64, 1996 | 27 Nov 1996 | 1 Jan 1997 (s 2) | ||
Retirement Savings Accounts (Consequential Amendments) Act 1997 | 62, 1997 | 28 May 1997 | Sch 18: 2 June 1997 (s 2) | -- |
121, 1997 | 8 July 1997 | s 4: 8 July 1997 (s 2(1)) | ||
124, 1997 | 15 Sept 1997 | 15 Sept 1997 (s 2) | Sch 1 (item 14) and Sch 2 (item 10) | |
as amended by |
|
|
|
|
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 | 83, 1999 | 8 July 1999 | Sch 10 (item 63): 15 Sept 1997 (s 2(7)) | Sch 10 (item 68(1)) |
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 | 197, 1997 | 11 Dec 1997 | Sch 1 (item 344): 20 Mar 1998 (s 2(2)) | -- |
Tax Law Improvement Act (No. 1) 1998 | 46, 1998 | 22 June 1998 | s 4, Sch 2 (items 546, 547), Sch 6 (items 31-46) and Sch 8 (item 10): 22 June 1998 (s 2(1), (2), (4)) | |
Income Tax Rates Amendment (RSAs Provided by Registered Organizations) Act 1999 | 41, 1999 | 9 June 1999 | 1 July 1999 (s 2) | -- |
69, 1999 | 8 July 1999 | Sch 1 and Sch 3 (item 1(1)): 9 July 1999 (s 2) | Sch 3 (item 1(1)) | |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 | 82, 1999 | 8 July 1999 | Sch 8 (items 26, 29): 1 July 2000 (s 2(2)) | Sch 8 (item 29) |
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 | 83, 1999 | 8 July 1999 | Sch 10 (items 55-62, 68(1)): 1 July 2000 (s 2(2)) | Sch 10 (item 68(1)) |
as amended by |
|
|
|
|
Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999 | 172, 1999 | 10 Dec 1999 | Sch 2 (item 1): 8 July 1999 (s 2(4)) | -- |
167, 1999 | 10 Dec 1999 | Sch 1 (item 12) and Sch 2 (item 12) | ||
168, 1999 | 10 Dec 1999 | 10 Dec 1999 (s 2) | Sch 1 (items 16-27) | |
179, 1999 | 22 Dec 1999 | Sch 11 (item 106): 1 July 2000 (s 2(9)(b)) | -- | |
Taxation Laws Amendment Act (No. 6) 2000 | 76, 2000 | 28 June 2000 | Sch 1 (items 6, 8(1)): 28 June 2000 (s 2) | Sch 1 (item 8(1)) |
89, 2000 | 30 June 2000 | Sch 2 (items 89-111): 30 June 2000 (s 2(1)) | -- | |
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 | 77, 2001 | 30 June 2001 | Sch 2 (items 477-479, 488(1)): 30 June 2001 (s 2(1)) | Sch 2 (item 488(1)) |
as amended by |
|
|
|
|
Taxation Laws Amendment Act (No. 5) 2002 | 119, 2002 | 2 Dec 2002 | Sch 3 (item 97): 30 June 2001 (s 2(1) item 9) | -- |
Taxation Laws Amendment Act (No. 2) 2001 | 167, 2001 | 1 Oct 2001 | Sch 6 (items 4-6): 1 Oct 2001 (s 2(1)) | Sch 6 (item 6) |
Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003 | 45, 2003 | 24 June 2003 | ||
Taxation Laws Amendment Act (No. 5) 2003 | 142, 2003 | 17 Dec 2003 | Sch 6 (items 1-8, 21): 17 Dec 2003 (s 2(1) item 8) Sch 6 (items 22, 23): 1 July 1994 (s 2(1) item 9) | Sch 6 (items 21, 23) |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 | 52, 2004 | 27 Apr 2004 | Sch 3 (items 24-29): 1 July 2004 (s 2(1) item 6) | -- |
67, 2004 | 22 June 2004 | 22 June 2004 (s 2) | Sch 1 (item 3) | |
Taxation Laws Amendment Act (No. 1) 2004 | 101, 2004 | 30 June 2004 | Sch 11 (items 47, 48): 1 July 2000 (s 2(1) item 14) | Sch 11 (items 48, 153) |
101, 2005 | 12 Aug 2005 | |||
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 | 55, 2006 | 19 June 2006 | Sch 1 (items 1, 2, 7-29, 32(1)): 1 July 2006 (s 2(1) item 2) | Sch 1 (item 32(1)) |
58, 2006 | 22 June 2006 | Sch 7 (items 114-119): 22 June 2006 (s 2(1) item 6) | Sch 7 (items 115, 119) | |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 | 101, 2006 | 14 Sept 2006 | Sch 1 (items 1, 263-265), Sch 2 (items 780-792) and Sch 6 (items 1, 6-11): 14 Sept 2006 (s 2(1) items 2, 4) | Sch 6 (items 1, 6-11) |
Tax Laws Amendment (2006 Measures No. 5) Act 2006 | 110, 2006 | 23 Oct 2006 | Sch 3: 23 Oct 2006 (s 2(1) item 3) | Sch 3 (item 9) |
9, 2007 | 15 Mar 2007 | Sch 1 (items 18, 24(1)): 15 Mar 2007 (s 2(1) item 2) | Sch 1 (item 24(1)) | |
19, 2007 | 15 Mar 2007 | 15 Mar 2007 (s 2) | Sch 1 (item 35) | |
76, 2007 | 21 June 2007 | Sch 1 (items 4-7, 11-16): 21 June 2007 (s 2) | Sch 1 (items 11, 16) | |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 | 79, 2007 | 21 June 2007 | Sch 9 (items 27-29, 30(1), 31, 32): 21 June 2007 (s 2(1) item 6) | Sch 9 (items 30(1), 31, 32) |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Sch 7 (items 73-96): 24 Sept 2007 (s 2(1) item 11) | Sch 7 (item 96) |
29, 2008 | 23 June 2008 | Sch 1 (items 3-6, 10): 1 July 2008 (s 2(1) item 2) | Sch 1 (items 10, 20, 30) | |
First Home Saver Accounts (Consequential Amendments) Act 2008 | 45, 2008 | 25 June 2008 | Sch 1 (items 45-52), Sch 6 (items 1, 17) and Sch 7 (items 54, 55): 26 June 2008 (s 2) | -- |
Tax Laws Amendment (2008 Measures No. 6) Act 2009 | 14, 2009 | 26 Mar 2009 | Sch 4 (items 35, 36): 26 Mar 2009 (s 2(1) item 2) | Sch 4 (item 36) |
Income Tax Rates Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 | 15, 2011 | 12 Apr 2011 | Sch 2: 1 July 2016 (s 2(1) item 3) Remainder: 12 Apr 2011 (s 2(1) items 1, 2) | -- |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 40): 25 June 2015 (s 2(1) item 13) | -- |
Income Tax Rates Amendment (Research and Development) Act 2011 | 92, 2011 | 8 Sept 2011 | 8 Sept 2011 (s 2(1) items 1, 2) | Sch 1 (item 4) |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 | 147, 2011 | 29 Nov 2011 | Sch 2 (item 1): 29 Nov 2011 (s 2(1) item 3) | -- |
150, 2011 | 4 Dec 2011 | Sch 1 (items 1-6): 1 July 2012 (s 2(1) item 2) | Sch 1 (item 6) | |
as amended by |
|
|
|
|
Labor 2013-14 Budget Savings (Measures No. 1) Act 2015 | 72, 2015 | 25 June 2015 | Sch 1: 26 June 2015 (s 2) | -- |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 | 12, 2012 | 21 Mar 2012 | Sch 6 (item 185): 21 Mar 2012 (s 2(1) item 31) | -- |
60, 2012 | 21 June 2012 | Sch 1 (items 9, 10): never commenced (s 2(1) item 3) Remainder: 21 June 2012 (s 2(1) items 1, 2) | Sch 1 (item 8) | |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (items 234, 235): 28 June 2013 (s 2(1) item 26) | -- |
Income Tax Rates Amendment (DisabilityCare Australia) Act 2013 | 41, 2013 | 28 May 2013 | 28 May 2013 (s 2(1) items 1, 2) | Sch 1 (item 2) |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (items 211-221): 28 June 2013 (s 2(1) item 21) | Sch 7 (item 221) |
Income Tax Rates Amendment (Temporary Budget Repair Levy) Act 2014 | 45, 2014 | 25 June 2014 | 25 June 2014 (s 2(1) items 1, 2) | -- |
Tax Laws Amendment (Small Business Measures No. 1) Act 2015 | 66, 2015 | 22 June 2015 | Sch 1 (items 1-3, 30, 32): 22 June 2015 (s 2(1) items 2, 3, 5) | Sch 1 (item 32) |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 1 (items 109-117): 1 July 2015 (s 2(1) item 3) | -- |
as amended by |
|
|
|
|
Tax Laws Amendment (Small Business Measures No. 1) Act 2015 | 66, 2015 | 22 June 2015 | Sch 1 (item 31): 1 July 2015 (s 2(1) item 4) | -- |
Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 | 49, 2016 | 5 May 2016 | Sch 1: 5 May 2016 (s 2(1) item 2) | -- |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 | 53, 2016 | 5 May 2016 | Sch 5 (items 68-70, 75) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4) | Sch 5 (item 75) and Sch 8 (item 1) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 | 15, 2019 | 12 Mar 2019 | Sch 1 (items 34-46): 1 Apr 2019 (s 2(1) item 2) | Sch 1 (item 46) |
68, 2016 | 20 Oct 2016 | 20 Oct 2016 (s 2(1) item 1) | Sch 1 (item 5) | |
Income Tax Rates Amendment (Working Holiday Maker Reform) Act 2016 | 92, 2016 | 2 Dec 2016 | 2 Dec 2016 (s 2(1) item 1) | Sch 1 (item 8) |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 | 15, 2017 | 28 Feb 2017 | Sch 4 (items 4, 8): never commenced (s 2(1) items 5, 7) | Sch 4 (item 8) |
41, 2017 | 19 May 2017 | Sch 1 (items 1-6): 1 July 2016 (s 2(1) item 2) | Sch 1 (item 57) | |
as amended by |
|
|
|
|
Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Act 2018 | 134, 2018 | 25 Oct 2018 | Sch 1 (items 1, 3, 4, 7): 1 Jan 2019 (s 2(1) item 1) | -- |
Social Services Legislation Amendment (Welfare Reform) Act 2018 | 26, 2018 | 11 Apr 2018 | Sch 5 (items 40, 139-148): 20 Sept 2020 (s 2(1) item 8) | Sch 5 (items 139-148) |
47, 2018 | 21 June 2018 | Sch 2 (items 1-16): 1 July 2018 (s 2(1) item 4) | Sch 2 (item 14) and Sch 2 (items 21, 25) | |
as amended by |
|
|
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 1 (items 29, 31): 15 Oct 2020 (s 2(1) item 6) | -- |
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 | 94, 2018 | 31 Aug 2018 | Sch 1 (items 1, 2): 1 July 2017 (s 2(1) item 2) | Sch 1 (item 3) and Sch 2 (item 5) |
36, 2019 | 5 Apr 2019 | Sch 1: 1 July 2019 (s 2(1) item 2) | -- | |
Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Act 2019 | 52, 2019 | 5 July 2019 | Sch 2: 6 July 2019 (s 2(1) item 1) | -- |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 1 (items 1-12): 15 Oct 2020 (s 2(1) item 2) | Sch 1 (items 2, 6, 10), Sch 1 (item 16) and Sch 5 (item 56) |
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 | 8, 2022 | 22 Feb 2022 | Sch 8 (items 17, 18): 23 Feb 2022 (s 2(1) item 9) | Sch 8 (item 18) |
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 | 76, 2023 | 20 Sept 2023 | Sch 2 (item 660): 20 Oct 2023 (s 2(1) item 2) | -- |
Provision affected | How affected | |
Part I |
| |
s 3..................... | am No 138, 1987; No 11, 1988; No 98, 1989; No 106, 1989; No 48, 1991; No 100, 1991; No 98, 1992; No 7, 1993; No 181, 1994; No 62, 1997; No 121, 1997; No 46, 1998; No 41, 1999; No 168, 1999; No 89, 2000; No 77, 2001; No 142, 2003; No 52, 2004; No 101, 2006; No 19, 2007; No 143, 2007; No 45, 2008; No 150, 2011; No 60, 2012; No 88, 2013; No 70, 2015; No 49, 2016; No 53, 2016; No 92, 2016; No 41, 2017; No 47, 2018; No 94, 2018; No 36, 2019 | |
s 3A.................... | ad No 92, 2016 | |
| am No 8, 2022 | |
Part II |
| |
Division 1 |
| |
s 5..................... | am No 138, 1987; No 98, 1989; No 79, 2007; No 49, 2016 | |
Division 2................ | rep No 70, 1989 | |
s 6..................... | rep No 70, 1989 | |
s 7..................... | am No 138, 1987 | |
| rep No 70, 1989 | |
s 8..................... | rep No 70, 1989 | |
s 9..................... | rep No 70, 1989 | |
s 10.................... | rep No 70, 1989 | |
Division 3 |
| |
Division 3 heading.......... | rs No 70, 1989 | |
Subdivision A............. | rep No 70, 1989 | |
s 11.................... | rep No 70, 1989 | |
Subdivision B |
| |
s 12.................... | am No 138, 1987; No 70, 1989; No 121, 1997; No 124, 1997 (as am by No 83, 1999); No 46, 1998; No 83, 1999; No 77, 2001; No 101, 2004; Nos 55 and 101, 2006; No 92, 2011; No 49, 2016; No 92, 2020 | |
s 12A................... | ad No 46, 1998 | |
| am Nos 69 and 83, 1999 | |
s 12B................... | ad No 92, 2011 | |
| rep No 92, 2020 | |
s 12B (second occurring)...... | ad No 15, 2011 | |
s 12C (prev s 12B second | renum No 70, 2015 | |
| rep No 15, 2011 (as am by No 70, 2015) | |
Subdivision C |
| |
s 13.................... | am No 70, 1989; Nos 55 and 101, 2006; No 88, 2013 | |
s 14.................... | am No 70, 1989; No 48, 1991; No 167, 2001; No 58, 2006; No 88, 2013 | |
Subdivision D |
| |
s 15.................... | am No 70, 1989; Nos 55 and 101, 2006; No 60, 2012; No 88, 2013 | |
Division 4 |
| |
s 16.................... | am No 78, 1988; Nos 48, 100 and 216, 1991; No 179, 1999; No 76, 2000; No 52, 2004; No 110, 2006; No 26, 2018 | |
s 16A................... | ad No 64, 1996 | |
| rep No 83, 1999 | |
s 17.................... | rep No 110, 2006 | |
s 19.................... | rep No 110, 2006 | |
s 20.................... | am No 70, 1989; No 87, 1990; No 69, 1999: No 167, 2001; No 110, 2006; No 150, 2011; No 47, 2018 | |
Division 5................ | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20A................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20B................... | ad No 64, 1996 | |
| am No 124, 1997 | |
| rep No 82, 1999 | |
s 20C................... | ad No 64, 1996 | |
| am No 124, 1997; No 69, 1999 | |
| rep No 82, 1999 | |
s 20D................... | ad No 64, 1996 | |
| am Nos 124 and 197, 1997; No 69, 1999 | |
| rep No 82, 1999 | |
s 20E................... | ad No 64, 1996 | |
| am No 124, 1997; No 69, 1999 | |
| rep No 82, 1999 | |
s 20F................... | am Nos 69 and 168, 1999 | |
| rep No 82, 1999 | |
s 20G................... | ad No 64, 1996 | |
| am No 124, 1997; No 46, 1998; No 69, 1999 | |
| rep No 82, 1999 | |
s 20H................... | ad No 64, 1996 | |
| am Nos 121 and 124, 1997; No 69, 1999 | |
| rep No 82, 1999 | |
s 20J.................... | ad No 64, 1996 | |
| am No 124, 1997 | |
| rep No 82, 1999 | |
s 20K................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20L................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20M................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20N................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20O................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20P................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20Q................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20R................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
s 20S................... | ad No 64, 1996 | |
| am No 69, 1999 | |
| rep No 82, 1999 | |
s 20T................... | ad No 64, 1996 | |
| am No 69, 1999 | |
| rep No 82, 1999 | |
s 20U................... | ad No 64, 1996 | |
| am No 124, 1997; No 69, 1999 | |
| rep No 82, 1999 | |
s 20V................... | ad No 64, 1996 | |
| rep No 82, 1999 | |
Part III |
| |
Part III heading............. | am No 36, 2019 | |
s 22.................... | am No 60, 1987 | |
| rep No 12, 2012 | |
s 23.................... | am No 60, 1987; No 118, 1988; No 106, 1989; No 98, 1992; Nos 18, 55 and 57, 1993; Nos 173 and 181, 1994; No 90, 1995; No 62, 1997; Nos 41 and 167, 1999; No 89, 2000; No 101, 2004; No 55, 2006; No 143, 2007; No 45, 2008; No 14, 2009; No 66, 2015; No 70, 2015; No 41, 2017 | |
s 23AA.................. | ad No 41, 2017 | |
| rs No 94, 2018 | |
| am No 41, 2017 | |
s 23AB.................. | ad No 94, 2018 | |
| am No 76, 2023 | |
s 23A................... | ad No 89, 2000 | |
| am No 143, 2007; No 45, 2008; No 70, 2015 | |
s 23B................... | ad No 89, 2000 | |
| rep No 143, 2007 | |
s 23C................... | ad No 89, 2000 | |
| rep No 143, 2007 | |
s 24.................... | am No 60, 1987; No 118, 1988; No 18, 1993; No 90, 1995; No 167, 1999 | |
| rs No 66, 2015 | |
| rep No 53, 2016 | |
s 25.................... | am No 60, 1987; No 118, 1988; No 18, 1993; No 90, 1995; No 167, 1999 | |
| rs No 66, 2015 | |
| am No 41, 2017 | |
s 26.................... | am Nos 60 and 138, 1987 | |
| rs No 98, 1989 | |
| am No 106, 1989; No 55, 2006; No 19, 2007 | |
s 27.................... | am Nos 60 and 138, 1987 | |
| rs No 98, 1989 | |
| am No 106, 1989; No 55, 2006; No 19, 2007 | |
s 27A................... | ad No 98, 1989 | |
| am No 106, 1989; No 55, 2006; No 19, 2007 | |
s 28.................... | ad No 60, 1987 | |
| am No 118, 1988; No 18, 1993; No 90, 1995; No 167, 1999 | |
| rs No 79, 2007 | |
| am No 66, 2015; No 47, 2018 | |
s 28A................... | ad No 49, 2016 | |
| am No 41, 2017; No 47, 2018 | |
s 29.................... | ad No 9, 2007 | |
| am Nos 19 and 143, 2007; No 41, 2013; No 47, 2018 | |
s 30.................... | ad No 45, 2008 | |
| rep No 70, 2015 | |
| ad No 36, 2019 | |
s 31.................... | ad No 92, 2011 | |
| rep No 92, 2020 | |
Part IV.................. | ad No 45, 2014 | |
| rep No 47, 2018 | |
s 32.................... | ad No 45, 2014 | |
| rep No 47, 2018 | |
s 33.................... | ad No 45, 2014 | |
| rep No 47, 2018 | |
s 34.................... | ad No 45, 2014 | |
| rep No 47, 2018 | |
s 35.................... | ad No 45, 2014 | |
| am No 49, 2016 | |
| rep No 47, 2018 | |
s 36.................... | ad No 45, 2014 | |
| rep No 47, 2018 | |
s 37.................... | ad No 45, 2014 | |
| rep No 47, 2018 | |
Schedule 1................ | am No 138, 1987 | |
| rep No 70, 1989 | |
Schedule 2................ | rep No 70, 1989 | |
Schedule 3................ | am No 138, 1987 | |
| rep No 70, 1989 | |
Schedule 4................ | rep No 70, 1989 | |
Schedule 5................ | am No 138, 1987 | |
| rep No 70, 1989 | |
Schedule 6................ | rep No 70, 1989 | |
Schedule 7 |
| |
Schedule 7................ | am No 138, 1987; No 70, 1989; No 87, 1990; No 48, 1991; Nos 7 and 58, 1993; No 46, 1998; No 69, 1999; Nos 45 and 142, 2003; No 67, 2004; No 101, 2005; Nos 55 and 58, 2006; Nos 19 and 76, 2007; No 29, 2008; No 147, 2011; No 150, 2011; No 60, 2012; No 68, 2016; No 92, 2016; No 47, 2018; No 52, 2019; No 92, 2020 (Sch 1 items 13-15) | |
Schedule 8 |
| |
Schedule 8................ | am No 70, 1989; No 87, 1990; No 7, 1993; No 64, 1996; No 69, 1999; No 45, 2003; No 55, 2006; No 76, 2007; No 29, 2008; No 150, 2011; No 47, 2018 | |
Schedule 9................ | am No 138, 1987; No 70, 1989; No 7, 1993; No 121, 1997; No 77, 2001; No 142, 2003 | |
| rep No 101, 2006 | |
Schedule 10 |
| |
Schedule 10............... | am No 70, 1989; No 87, 1990; No 7, 1993; No 69, 1999; No 45, 2003; Nos 55, 58 and 101, 2006; No 76, 2007; No 29, 2008; No 150, 2011; No 47, 2018 | |
Schedule 10A |
| |
Schedule 10A.............. | ad No 49, 2016 | |
Schedule 11 |
| |
Schedule 11............... | am No 138, 1987; No 70, 1989; No 7, 1993; No 46, 1998; Nos 55 and 101, 2006 | |
Schedule 12 |
| |
Schedule 12............... | am No 70, 1989; No 7, 1993; No 168, 1999; Nos 55 and 101, 2006 | |