Income Tax Assessment Act 1997 (Cth)

Sections (197)

s 1 — ‑1 Short title
s 2 — ‑1 The design
s 3 — ‑5 Annual income tax
s 4 — ‑1 Who must pay income tax
s 5 — ‑1 What this Division is about
s 6 — ‑1 Diagram showing relationships among concepts in this Division
s 8 — ‑1 General deductions
s 9 — ‑1A Effect of this Division
s 10 — ‑1 Effect of this Division
s 11 — ‑1A Effect of this Subdivision
s 12 — ‑1 Effect of this Division
s 13 — ‑1A Effect of this Division
s 15 — ‑1 What this Division is about
s 17 — ‑1 What this Division is about
s 20 — ‑1 What this Division is about
s 25 — ‑1 What this Division is about
s 26 — ‑1 What this Division is about
s 27 — ‑1 What this Division is about
s 28 — ‑1 What this Division is about
s 30 — ‑1 What this Division is about
s 31 — ‑1 What this Division is about
s 32 — ‑1 What this Division is about
s 34 — ‑1 What this Division is about
s 35 — ‑1 What this Division is about
s 36 — ‑1 What this Division is about
s 40 — ‑1 What this Division is about
s 41 — ‑1 What this Division is about
s 43 — ‑1 What this Division is about
s 44 — ‑1 What this Division is about
s 45 — ‑1 What this Division is about
s 50 — ‑1 Entities whose ordinary income and statutory income is exempt
s 51 — ‑1 Amounts of ordinary income and statutory income that are exempt
s 52 — ‑1 What this Division is about
s 53 — ‑1 What this Division is about
s 54 — ‑1 What this Division is about
s 55 — ‑1 What this Division is about
s 58 — ‑1 What this Division is about
s 59 — ‑1 What this Division is about
s 61 — ‑1 What this Subdivision is about
s 63 — ‑1 What this Division is about
s 65 — ‑10 What this Division is about
s 67 — ‑10 What this Division is about
s 70 — ‑1 What this Division is about
s 80 — ‑1 What this Division is about
s 82 — ‑1 What this Division is about
s 83 — ‑1 What this Division is about
s 83A — ‑1 What this Division is about
s 84 — ‑1 What this Part is about
s 85 — ‑1 What this Division is about
s 86 — ‑1 What this Division is about
s 87 — ‑1 What this Division is about
s 100 — ‑1 What this Division is about
s 102 — ‑1 What this Division is about
s 103 — ‑1 What this Division is about
s 104 — ‑1 What this Division is about
s 106 — ‑1 What this Division is about
s 108 — ‑1 What this Division is about
s 109 — ‑1 What this Division is about
s 110 — ‑1 What this Division is about
s 112 — ‑1 What this Division is about
s 114 — ‑1 Indexing elements of cost base
s 115 — ‑1 What this Division is about
s 116 — ‑1 What this Division is about
s 118 — ‑1 What this Division is about
s 121 — ‑10 What this Division is about
s 122 — ‑1 What this Division is about
s 124 — ‑1 What this Division is about
s 125 — ‑1 What this Division is about
s 126 — ‑1 What this Division is about
s 128 — ‑1 What this Division is about
s 130 — ‑1 What this Division is about
s 132 — ‑1 Lessee incurs expenditure to get lease term varied or waived
s 134 — ‑1 Exercise of options
s 137 — ‑1 What this Subdivision is about
s 149 — ‑10 What is a pre‑CGT asset?
s 152 — ‑1 What this Division is about
s 160 — ‑1 What this Division is about
s 164 — ‑1 What this Division is about
s 165 — ‑1 What this Division is about
s 166 — ‑1 What this Division is about
s 167 — ‑1 What this Division is about
s 170 — ‑1 What this Subdivision is about
s 175 — ‑1 What this Division is about
s 180 — ‑1 What this Division is about
s 195 — ‑1 What this Subdivision is about
s 197 — ‑1 What this Division is about
s 200 — ‑1 What this Division is about
s 201 — ‑1 Objects
s 202 — ‑1 What this Subdivision is about
s 203 — ‑1 What this Division is about
s 204 — ‑1 Objects
s 205 — ‑1 What this Division is about
s 207 — ‑5 Overview
s 208 — ‑5 What is an exempting entity?
s 210 — ‑1 Purpose of venture capital franking
s 214 — ‑1 Purpose of the system
s 215 — ‑1 Application of the imputation system to non‑share equity interests
s 216 — ‑1 When a distribution made to a member of a corporate tax entity is treated as having been made to someone else
s 218 — ‑5 Application of imputation rules to co‑operative companies
s 219 — ‑1 What this Division is about
s 220 — ‑1 What this Division is about
s 230 — ‑1 What this Division is about
s 235 — ‑1 What this Division is about
s 240 — ‑1 What this Division is about
s 242 — ‑1 What this Division is about
s 243 — ‑10 What this Division is about
s 245 — ‑1 What this Division is about
s 247 — ‑1 What this Division is about
s 250 — ‑1 What this Division is about
s 253 — ‑1 What this Subdivision is about
s 275 — ‑1 What this Division is about
s 276 — ‑1 What this Division is about
s 280 — ‑1 Effect of this Division
s 285 — ‑5 Transfers of property
s 290 — ‑1 What this Division is about
s 291 — ‑1 What this Division is about
s 292 — ‑1 What this Division is about
s 293 — ‑1 What this Division is about
s 294 — ‑1 What this Division is about
s 295 — ‑1 What this Division is about
s 296 — ‑1 What this Division is about
s 301 — ‑1 What this Division is about
s 302 — ‑1 What this Division is about
s 303 — ‑1 What this Division is about
s 304 — ‑1 What this Division is about
s 305 — ‑1 What this Division is about
s 306 — ‑1 What this Division is about
s 307 — ‑1 What this Division is about
s 310 — ‑1 What this Division is about
s 312 — ‑1 What this Division is about
s 313 — ‑1 What this Division is about
s 315 — ‑1 What this Division is about
s 316 — ‑1 What this Division is about
s 320 — ‑1 What this Division is about
s 321 — ‑10 Assessable income to include amount for reduction in adjusted liability for incurred claims
s 322 — ‑1 What this Division is about
s 328 — ‑5 What this Division is about
s 355 — ‑1 What this Division is about
s 360 — ‑5 What this Subdivision is about
s 376 — ‑1 What this Division is about
s 378 — ‑1 What this Division is about
s 380 — ‑1 What this Division is about
s 385 — ‑1 What this Division is about
s 392 — ‑1 What this Division is about
s 393 — ‑1 What this Division is about
s 394 — ‑1 What this Division is about
s 405 — ‑1 What this Division is about
s 410 — ‑1 What this Division is about
s 415 — ‑1 What this Division is about
s 417 — ‑1 What this Division is about
s 418 — ‑1 What this Division is about
s 419 — ‑1 What this Division is about
s 420 — ‑1 What this Division is about
s 421 — ‑1 What this Division is about
s 615 — ‑1 What this Division is about
s 620 — ‑5 What this Subdivision is about
s 700 — ‑1 What this Part is about
s 701 — ‑1 Single entity rule
s 703 — ‑1 What this Division is about
s 705 — ‑1 What this Division is about
s 707 — ‑100 What this Subdivision is about
s 709 — ‑50 What this Subdivision is about
s 711 — ‑1 What this Division is about
s 713 — ‑20 Increasing the step 1 amount for settled capital that could be distributed tax free in respect of discretionary interests
s 715 — ‑15 Object of this Subdivision
s 716 — ‑1 What this Division is about
s 717 — ‑1 What this Subdivision is about
s 719 — ‑2 Modified application of Part 3‑90 to MEC groups
s 721 — ‑1 What this Division is about
s 723 — ‑1 Object
s 725 — ‑1 What this Division is about
s 727 — ‑1 What this Division is about
s 764 — ‑1 What this Division is about
s 768 — ‑1 What this Subdivision is about
s 770 — ‑1 What this Division is about
s 775 — ‑5 What this Division is about
s 802 — ‑5 What this Subdivision is about
s 815 — ‑1 What this Subdivision is about
s 820 — ‑1 What this Division is about
s 830 — ‑1 What this Division is about
s 832 — ‑1 What this Division is about
s 840 — ‑1 What this Division is about
s 842 — ‑100 What this Subdivision is about
s 855 — ‑1 What this Division is about
s 880 — ‑10 What this Subdivision is about
s 900 — ‑1 What this Division is about
s 905 — ‑5 Application of the Criminal Code
s 909 — ‑1 Regulations
s 950 — ‑100 What forms part of this Act
s 960 — ‑20 Utilisation
s 961 — ‑1 What this Subdivision is about
s 974 — ‑1 What this Division is about
s 975 — ‑150 Position to affect rights in relation to a company
s 976 — ‑1 Franked part of a distribution
s 977 — ‑5 Realisation event
s 980 — ‑1 What this Division is about
s 995 — ‑1 Definitions

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.