Australian Government

Federal Register of Legislation

Income Tax Assessment (1936 Act) Regulations 2025

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Income Tax Assessment Act 1936

Latest version

F2025L01060

09 September 2025

Table of contents

Part 1—Preliminary
Part 2—Liability to taxation—general
- 5 Class of persons serving with an armed force under the control of the United Nations
- 6 Defence Force members performing certain overseas duty—eligible duty
Part 3—Income
- 7 Annuities and superannuation pensions—Life Tables
Part 4—Deductions
- 8 Excluded car parking facilities
Part 5—Rebates
- Division 1—Tax rebate for low income aged persons and pensioners
- Division 2—Rebate in respect of certain benefits etc.
  - 13 Amount of rebate
Part 6—Returns and assessments
- 14 Amendment of assessments
Part 7—Public officers
- 15 Appointment of public officer
Part 8—Attribution of income in respect of controlled foreign companies
Part 9—Application and transitional provisions
- Division 1—Transitional matters relating to the repeal of the Income Tax Assessment (1936 Act) Regulation 2015
  - 22 Definitions
  - 23 This instrument generally applies to a year of income starting at or after the commencement time