ITAA 1997

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:action
gptkbp:administeredBy gptkb:Australian_Taxation_Office
gptkbp:appliesTo Australian taxpayers
gptkbp:citation Act No. 38 of 1997
gptkbp:contains capital gains tax provisions
fringe benefits tax provisions
provisions for calculation of taxable income
rules for assessable income
rules for deductions
rules for tax-exempt income
tax offsets
gptkbp:dateEnacted 1997
gptkbp:enactedBy gptkb:Parliament_of_the_United_Kingdom
gptkbp:fullName gptkb:Income_Tax_Assessment_Act_1997
https://www.w3.org/2000/01/rdf-schema#label ITAA 1997
gptkbp:jurisdiction gptkb:Australia
gptkbp:purpose To provide a clearer and more accessible law for income tax assessment in Australia
gptkbp:replacedBy gptkb:Income_Tax_Assessment_Act_1936
gptkbp:status In force
gptkbp:subject Income tax
gptkbp:website https://www.legislation.gov.au/Details/C2023C00313
gptkbp:bfsParent gptkb:Income_Tax_Assessment_Act_1997
gptkbp:bfsLayer 5