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Legislation relating to taxation

Links to the Acts and regulations about taxation.

Income Tax Assessment Act 1997

This Act looks at income tax and related matters including taxpayer obligations and general application rules. It is a partial rewrite of the 1936 Act.

See Income Tax Assessment Act 1997.

Income Tax Assessment Act 1936 (Cth)

This Act manages the law relating to the imposition assessment and collection of income tax, including tax liability, tax exemptions and deductions.

See Income Tax Assessment Act 1936 (Cth)(opens in a new window).

Income Tax Rates Act 1986

This Act declares the rates of income tax.

See Income Tax Rates Act 1986.

Income Tax Assessment Regulations 1997

These Regulations are made under the Income Tax Assessment Act 1997 and outline the particulars of tax deductions such as car expenses and gifts. It also covers superannuation benefits and contributions.

See Income Tax Assessment Regulations 1997.

Taxation Administration Act 1953

This Act manages the administration of certain other Acts relating to taxation, and covers topics such as the general interest charge, and the review of decisions made by the Taxation Commissioner.

See Taxation Administration Act 1953.