Legislative references
Supporting legal references are available on our legal database or external webpages and include:
- A New Tax System (Australian Business Number) Act 1999External Link
- Income Tax Assessment Act 1936
- Income Tax Assessment Act 1997
- Income Tax Assessment (1936 Act) Regulation 2015
- Income Tax Assessment Regulations 1997
- Income Tax (Transitional Provisions) Act 1997
- Legislative instrument registered on the Federal Register of LegislationExternal Link
- National Rental Affordability Scheme (Consequential Amendments) Act 2008External Link
- New International Tax Arrangements (Managed Funds and Other Measures) Act 2005External Link
- New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005External Link
- Small Superannuation Accounts Act 1995
- Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Regulations 1994
- Superannuation Legislation Amendment Act (No. 4)1999
- Taxation Administration Act 1953
- Taxation Administration Regulations 1976
- Taxation Administration Regulations 2017
- Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
Tax determinations and rulings
Supporting tax determinations and rulings are available on our legal database and include:
- Taxation Ruling TR 2010/1 Income tax: superannuation contributions
- Law Companion Ruling LCR 2019/1 The business continuity test – carrying on a similar business
Return to: Instructions to complete the fund income tax return 2024