Federal Register of Legislation - Australian Government
Skip to primary navigation
Skip to primary content
Australian Government
Federal Register of
Legislation
Skip to Content
Search
Open search
Advanced Search
Get legislation updates
My Account
Primary navigation
Home
What's new
Constitution
Acts
Acts
In force
No longer in force
As made
Future law compilations
Legislative instruments
Legislative instruments
In force
No longer in force
As made
Future law compilations
Currently open to disallowance
Disallowed
Sunsetting soon
Notifiable instruments
Notifiable instruments
In force
No longer in force
As made
Gazettes
Gazettes
Individual Notices (From October 2012)
Historical
Bills
Bills
As introduced A-Z
Private members' bills
Government bills
Other
Other
Administrative arrangements orders
Norfolk Island legislation
Prerogative instruments
Feedback
Information
Terms governing the use of this website.
Primary content
Home
Acts
In force
Series: C2004A05138
Income Tax Assessment Act 1997
Series
In force
Act No. 38 of 1997
Administered by: Treasury
Unincorporated Amendments
Treasury Laws Amendment (2022 Measures No. 5) Act 2023 - C2023A00002
sch 1 (items 1-11)
Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023 - C2023A00004
sch 2 (item 16)
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 - C2022A00008
sch 5 (items 15-18)
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 - C2020A00069
sch 1 (items 1369-1385)
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 - C2015A00070
sch 4 (items 3, 4)
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 - C2013A00085
sch 4 (items 14, 15)
Amendments that never commenced
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 - C2018A00015
sch 1 (items 42-52)
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 - C2018A00047
sch 1 (items 11-15, 19)
Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 - C2017A00041
sch 5 (items 17, 18)
sch 2 (item 2)
Tax Laws Amendment (Research and Development) Act 2015 - C2015A00013
sch 1 (items 10-14)
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 - C2015A00021
sch 6 (items 51-59)
Tax Laws Amendment (Small Business Measures No. 2) Act 2015 - C2015A00067
sch 1 (item 10)
sch 1 (items 11-14)
Tax Laws Amendment (2013 Measures No. 2) Act 2013 - C2013A00124
sch 10 (item 14)
Tax Laws Amendment (2011 Measures No. 9) Act 2012 - C2012A00012
sch 6 (items 146-148)
Tax Laws Amendment (Investment Manager Regime) Act 2012 - C2012A00126
sch 1 (item 3)
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 - C2012A00169
sch 4 (items 21, 22)
sch 4 (items 8-10)
Tax Laws Amendment (2009 Measures No. 6) Act 2010 - C2010A00019
Sch 2 (items 12-18, 21)
Sch 2 (items 19, 20)
Amendments that were never applied
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 - C2013A00085
sch 4 (items 12, 13)
Date of Assent
17 Apr 1997
Details
Collapse
Compilations
Principal + Amendments
Enables
Modified By / Affected By
Related Bills
The Principal item is modified by the following item(s):
Modified By / Affected By
Title
RegisterId
Number
Taxation Administration (Remedial Power – Small Business Restructure Roll-over) Determination 2017
F2017L01687
Income Tax Assessment (1997 Act) Regulations 2021
F2021L00206
Income Tax (Transitional Provisions) Act 1997
C2004A05128
No. 40, 1997
Taxation Administration (Remedial Power – Seasonal Labour Mobility Program) Determination 2020
F2020L01474