Australian Government

Federal Register of Legislation

Income Tax Rates Act 1986

In force

Administered by

Department of the Treasury

Latest version

C2025C00288 (C65)

28 March 2025

Table of contents

Part I—Preliminary
Part II—Rates of income tax payable upon incomes other than incomes of companies, prescribed unit trusts, superannuation funds and certain other trusts
Part III—Rates of income tax payable upon incomes of companies, prescribed unit trusts, superannuation funds, certain other trusts and sovereign entities
Schedule 7—General rates of tax
Schedule 8—Notional rates for the purposes of section 156 of the Assessment Act
- Part I—Resident taxpayers, resident beneficiaries and resident trust estates
  - Division 1—Normal notional rate
  - Division 2—Notional rates in respect of certain trust income
- Part II—Non resident taxpayers, non resident beneficiaries and non resident trust estates
  - Division 1—Normal notional rate
  - Division 2—Notional rates in respect of certain trust income
Schedule 10—Rates of tax payable by a trustee under section 98 or 99 of the Assessment Act
- Part I—Resident beneficiaries and resident trust estates
- Part II—Non resident beneficiaries and non resident trust estates
Schedule 10A—Rates of tax payable by an AMIT trustee under paragraph 276 105(2)(a) of the Income Tax Assessment Act 1997
Schedule 11—Rates of tax payable on eligible taxable income
- Part I—Resident taxpayers
- Part II—Non resident taxpayers
Schedule 12—Rates of tax payable by a trustee under section 98 of the Assessment Act where Division 6AA of Part III of that Act applies