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Income Tax Assessment Act 1997

In force

Administered by

Department of the Treasury

Latest version

View as made version

C2026C00084 C262

22 January 2026

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