Australian Government

Federal Register of Legislation

Income Tax Assessment Act 1997

In force

Administered by

Department of the Treasury

Latest version

C2025C00029 (C256)

01 January 2025

Table of contents

Volume 1
- 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
Volume 2
- Chapter 2—Liability rules of general application
Volume 3
- Chapter 2—Liability rules of general application
- Chapter 3—Specialist liability rules
  - Part 3 1—Capital gains and losses: general topics
Volume 4
- Chapter 3—Specialist liability rules
Volume 5
- Chapter 3—Specialist liability rules
Volume 6
- Chapter 3—Specialist liability rules
Volume 7
- Chapter 3—Specialist liability rules
Volume 8
- Chapter 3—Specialist liability rules
Volume 9
- Chapter 3—Specialist liability rules
- Chapter 4—International aspects of income tax
  - Part 4 5—General
Volume 10
- Chapter 5—Administration
- Chapter 6—The Dictionary
  - Part 6 1—Concepts and topics
  - Part 6 5—Dictionary definitions
    - Division 995—Definitions
      - 995 1 Definitions
Volume 11
- Endnotes
Volume 12
- Endnotes
  - Endnote 4—Amendment history
  - Endnote 5—Editorial changes