Section 4 — Income Tax Assessment Act 1997 (Cth)

‑1 Who must pay income tax

Income tax is payable by each individual and company, and by some other entities.

Note: The actual amount of income tax payable may be nil.

For a list of the entities that must pay income tax,see Division 9, starting at section 9‑1.

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. Verify the current text against the official source before relying on it.

Related sections

s 1 — ‑1 Short title
s 2 — ‑1 The design
s 3 — ‑5 Annual 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

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