Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Annual survey

We would appreciate it if you could complete our website survey, open until 28 November 2025.

Scheduled Maintenance Saturday 8 November 2025 from 9pm AEST

Maintenance is scheduled between 9.00 - 11.30 pm AEST, Saturday 8 November 2025, and the site may be unavailable or slow during this time.

Income Tax Assessment Act 1997

In force
Administered by
  • Department of the Treasury
Superseded version
C2020C00321 C21220 September 2020 - 30 September 2020

Details

Title ID
C2004A05138
Registered
21 October 2020
Effective
20 September 2020 - 30 September 2020
Series
Act No. 38, 1997
Type
Principal

Division 40, Subdivision 40-D, Section 40-340, Subdivision 328-G and Sections 328-430 and 328-450 of this Act have been modified by the operation of the Commissioner’s Remedial Power, click here to see the modification.