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Income Tax Assessment (1997 Act) Regulations 2021

In force

Administered by

Department of the Treasury

This item is authorised by the following titles:

Superseded version

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F2021L00206

04 March 2021 - 30 June 2021

Table of contents

Chapter 1—Introduction and core provisions
Chapter 2—Liability rules of general application
Chapter 3—Specialist liability rules
- Part 3 30—Superannuation
- Part 3 45—Rules for particular industries and occupations
  - Division 393—Farm management deposits
    - Subdivision 393 B—Meaning of farm management deposit and owner
Chapter 4—International aspects of income tax
- Part 4 5—General
  - Division 775—Foreign currency gains and losses
    - Subdivision 775 B—Realisation of forex gains or losses
      - 775 145.01 Application of forex events to currency and fungible rights and obligations
  - Division 830—Foreign hybrids
    - Subdivision 830 A—Meaning of “foreign hybrid”
      - 830 15.01 Foreign hybrid company
Chapter 6—The Dictionary
- Part 6 1—Concepts and topics
  - Division 960—General
    - Subdivision 960 C—Foreign currency
      - 960 50.01 Translation of foreign currency amounts into Australian currency—modification of special translation rules
    - Subdivision 960 D—Functional currency
  - Division 974—Debt and equity interests
    - Subdivision 974 F—Related concepts
- Part 6 5—Dictionary definitions
  - Division 995—Definitions
Chapter 7—Transitional matters
- Part 1000 1—Transitional matters relating to the repeal of the Income Tax Assessment Regulations 1997
Schedule 1A—Method of working out amount of notional taxed contributions
Schedule 1AA—Working out defined benefit contributions
Schedule 1B—Valuation factors
- 1 Income stream valuation factors
- 2 Lump sum valuation factors
Schedule 1C—Farm management deposits—statements to be read by depositors
Schedule 2—Translation of currency amounts—rules and other requirements
- Part 1—Rules and requirements for item 12 of the table in subsection 960 50(6) of the Act
- Part 2—Translation of foreign currency amounts into Australian currency—rules and requirements for item 11A of the table in subsection 960 50(6) of the Act
  - 4 Exchange rate—consistency with an entity’s financial records
Schedule 3—Approved stock exchanges
- 1 Approved stock exchanges