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

Latest version

View as made version

C2025C00625 C259

01 November 2025 - 18 December 2025

Table of contents

Volume 1
- Chapter 1—Introduction and core provisions
- Chapter 2—Liability rules of general application
  - Part 2-1—Assessable income
  - Part 2-5—Rules about deductibility of particular kinds of amounts
Volume 2
- Chapter 2—Liability rules of general application
Volume 3
- Chapter 2—Liability rules of general application
- Chapter 3—Specialist liability rules
  - Part 3-1—Capital gains and losses: general topics
Volume 4
- Chapter 3—Specialist liability rules
  - Part 3-3—Capital gains and losses: special topics
  - Part 3-5—Corporate taxpayers and corporate distributions
Volume 5
- Chapter 3—Specialist liability rules
  - Part 3-6—The imputation system
  - Part 3-10—Financial transactions
Volume 6
- Chapter 3—Specialist liability rules
  - Part 3-25—Particular kinds of trusts
    - Division 275—Australian managed investment trusts: general
    - Division 276—Australian managed investment trusts: attribution managed investment trusts
  - Part 3-30—Superannuation
Volume 7
- Chapter 3—Specialist liability rules
Volume 8
- Chapter 3—Specialist liability rules
  - Part 3-80—Roll-overs applying to assets generally
    - Division 615—Roll-overs for business restructures
    - Division 620—Assets of wound-up corporation passing to corporation with not significantly different ownership
  - Part 3-90—Consolidated groups
Volume 9
- Chapter 3—Specialist liability rules
  - Part 3-95—Value shifting
- Chapter 4—International aspects of income tax
  - Part 4-5—General
Volume 10
- Chapter 5—Administration
  - Part 5-30—Record-keeping and other obligations
    - Division 900—Substantiation rules
  - Part 5-35—Miscellaneous
    - Division 905—Offences
      - 905-5 Application of the Criminal Code
    - 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
Volume 11
- Endnotes
Volume 12
- Endnotes
  - Endnote 4—Amendment history