Australian Government

Federal Register of Legislation

Income Tax Assessment Act 1997

In force

Administered by

Department of the Treasury

Superseded version

View latest version

C2016C00017

01 January 2016 - 25 February 2016

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
  - Part 3 3—Capital gains and losses: special topics
    - Division 122—Roll over for the disposal of assets to, or the creation of assets in, a wholly owned company
Volume 4
- Chapter 3—Specialist liability rules
Volume 5
- Chapter 3—Specialist liability rules
Volume 6
- Chapter 3—Specialist liability rules
Volume 7
- Chapter 3—Specialist liability rules
Volume 8
- Chapter 3—Specialist liability rules
Volume 9
Volume 10
- Endnotes
Volume 11
- Endnotes
  - Endnote 4—Amendment history