Contents
Contents
6,199 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.
- 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
- Part 2-10 Capital allowances: rules about deductibility of capital expenditure
- Part 2-15 Non-assessable income
- Part 2-20 Tax offsets
- Part 2-25 Trading stock
- Part 2-40 Rules affecting employees and other taxpayers receiving PAYG withholding payments
- Chapter 3 · Specialist liability rules
- Part 3-1 Capital gains and losses: general topics
- Part 3-3 Capital gains and losses: special topics
- Part 3-5 Corporate taxpayers and corporate distributions
- Part 3-6 The imputation system
- Part 3-10 Financial transactions
- Part 3-25 Particular kinds of trusts
- Part 3-30 Superannuation
- Part 3-32 Co-operatives and mutual entities
- Part 3-35 Insurance business
- Part 3-45 Rules for particular industries and occupations
- Part 3-50 Climate change
- Part 3-80 Roll-overs applying to assets generally
- Part 3-90 Consolidated groups
- Part 3-95 Value shifting
- Chapter 4 · International aspects of income tax
- Chapter 5 · Administration
- Chapter 6 · The Dictionary
Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.