How to work out how much income tax you must pay. ![]() 11ĭivision 4-How to work out the income tax payable on your taxable income 12Ĥ‑1. Your obligations other than as a taxpayer. Subdivision 2‑E-Status of Guides and other non‑operative material 7Ģ‑35. Identifying the defined term in a definition. Subdivision 2‑C-How to identify defined terms and find the definitions 5Ģ‑10. Subdivision 2‑B-How the Act is arranged 4Ģ‑5. Subdivision 2‑A-How to find your way around 3Ģ‑1. Differences in style not to affect meaning. If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.Ĭhapter 1-Introduction and core provisions 1ġ‑1. For more information on any modifications, see the series page on the Legislation Register for the compiled law. Accordingly, this compilation does not show the text of the compiled law as modified. 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. 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.įor more information about any editorial changes made in this compilation, see the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.Īpplication, saving and transitional provisions for provisions and amendments Any uncommenced amendments affecting the law are accessible on the Legislation Register (The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. The effect of uncommenced amendments is not shown in the text of the compiled law. 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. This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 14 October 2022 (the compilation date). The original compilation is available in the rectification history on the Federal Register of Legislation. ![]() This compilation was rectified to take into account retrospective amendments made by Act No.
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