Income Tax Assessment Act 1936
Short title: ITAA 1936
In forceact
Summary
Older income tax Act, gradually being replaced by ITAA 1997 but still contains many key provisions: trust taxation (Pt III Div 6), general anti-avoidance (Pt IVA), debt deductions for interest (Pt IVA), Controlled Foreign Company rules (Pt X).
Topics
income-taxanti-avoidancetrusts
Administered by
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