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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Superseded version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