Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Scheduled Maintenance Sunday 5 July

Maintenance is scheduled between 8:30pm - 11 pm AEST, Sunday 5 July 2026 and the site may be unavailable or slow during this time.

Income Tax Act 1986No. 108, 1986

In force
Administered by
  • Department of the Treasury
Superseded version
C2015C0042301 July 2015 - 04 May 2016