Income Tax Assessment Act 1997
Short title: ITAA 1997
In forceact
Summary
Modern federal income tax statute (replaces ITAA 1936 progressively). Covers assessable income, deductions, capital gains tax (Pt 3-1), small business CGT concessions, R&D Tax Incentive (Div 355), transfer pricing (Subdiv 815-D + 815-E), MIT regime (Div 275), and consolidations.
Topics
income-taxcgtdeductionstransfer-pricing
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