Australian Government

Federal Register of Legislation

Scheduled Maintenance - Tuesday 30 December 2025 from 8pm AEST

Maintenance is scheduled between 8.00 - 11.30 pm AEST, Tuesday 30 December 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Superseded version

View latest version

C2004A05138

17 April 1997 - 29 June 1997

Table of contents

Chapter 1—Introduction and core provisions
Chapter 2—Liability rules of general application
- Part 2-5—Rules about deductibility of particular kinds of amounts
- Part 2-10—Capital allowances: rules about deductibility of capital expenditure
Chapter 3—Specialist liability rules
- Part 3-5—Corporate taxpayers and corporate distributions
- Part 3-45—Rules for particular industries and occupations
  - Division 330—Mining and quarrying
  - Division 375—Australian films
Chapter 4—Collection and recovery of income tax (and some other taxes)
Chapter 5—Administration
- Part 5-30—Record-keeping and other obligations
  - Division 900—Substantiation rules
- Part 5-35—Miscellaneous
  - Division 909—Regulations
    - 909-1 Regulations
Chapter 6—The Dictionary
- Part 6-1—Concepts and topics
- Part 6-5—Dictionary definitions
  - Division 995—Definitions
    - 995-1 Definitions