Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Scheduled Maintenance - Friday 13 February 2026 from 9pm AEST

Maintenance is scheduled between 9pm - midnight AEST, Friday 13 February 2026 and the site may be unavailable or slow during this time.

Income Tax Act 1986

In force
Administered by
  • Department of the Treasury
Superseded version
C2008C0024026 June 2008 - 30 June 2015