Income Tax Assessment Act 1997

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:Australian
gptkbp:administeredBy gptkb:Australian_Taxation_Office
gptkbp:contains capital gains tax provisions
fringe benefits tax provisions
provisions for calculation of taxable income
rules for assessable income
rules for companies and trusts
rules for deductions
rules for non-residents
rules for tax offsets
rules for tax-exempt income
gptkbp:dateEnacted 1997
gptkbp:enactedBy gptkb:Parliament_of_the_United_Kingdom
https://www.w3.org/2000/01/rdf-schema#label Income Tax Assessment Act 1997
gptkbp:jurisdiction gptkb:Australia
gptkbp:purpose to provide a clearer and more accessible law for income tax assessment
gptkbp:replacedBy gptkb:Income_Tax_Assessment_Act_1936
gptkbp:shortName gptkb:ITAA_1997
gptkbp:status in force
gptkbp:subject gptkb:tax_law
gptkbp:website https://www.legislation.gov.au/Details/C2023C00313
gptkbp:bfsParent gptkb:Act_of_Parliament
gptkbp:bfsLayer 4