Australian Income Tax Legislation
- ISBN-10
- 192221583X
- ISBN-13
- 9781922215833
- Language
- English
- Published
- 2014
- Publisher
- CCH Australia Limited
- Author
- Australia
Description
Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2014. Volume 1 of the three volume set reproduces the Income Tax Assessment Act 1997, Div 1 to 620, and index, conversion tables and CCH tax legislation annotator; volume 2 reproduces Div 700 to the end, Income Tax (Transitional Provisions) Act 1997, the Income Tax Assessment Regulations 1997 and the Income Tax Assessment Act 1936 from Section 1 to 468. Tables of sections, summaries of amendments and lists of amending legislation precede the Acts and regulations; volume 3 reproduces Income Tax Assessment Act 1936 from section 469 to the end, Income Tax Assessment Regulation 1936, Taxation Administration Act 1953, regulations and Rating Acts, the Fringe Benefits Tax Assessment Act 1986 and regulations, and Administrative Decisions (Judicial Review) Act 1977 and parts of the Administrative Appeals Tribunal Act 1975 and regulations, the International Tax Agreement Act 1953 and other income tax relation legislation and regulations, with summaries and lists of amending legislation; also includes pending legislations: Clean Energy Legislation (Carbon Tax Repeal) Bill 2013 (extracts), Clean Energy (Income Tax Rates and Other Amendments) Bill 2013, Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 (extracts), Tax Laws Amendment (Research and Development) Bill 2013, Social Services and Other Legislation Amendment Bill 2013 (extracts), Tax Bonus for Working Australians Repeal Bill 2013 and Tax Laws Amendment (2013 Measures No 5) Bill 2013, and Phase-out of rebate for medical expenses (exposure draft).
