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Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS

Division 9 - Entities that must pay income tax

SECTION 9-1

9-1 List of entities

Income tax is payable by the entities listed in the table.

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

Item	Income tax is payable by this kind of entity:	because of this provision:
1	An individual	section 4-1

2	A company, that is:	section 4-1
		• a body corporate; or
		• an unincorporated body (except a partnership)

3	A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment	section 45-25

3A	A company that is a corporate collective investment vehicle (CCIV)	Subdivision 195-C

3B	The trustee of an attribution managed investment trust (AMIT)	sections 276-405 to 276-425

4	A superannuation provider in relation to a complying superannuation fund	sections 295-5 and 295-605

5	A superannuation provider in relation to a non-complying superannuation fund	sections 295-5 and 295-605

6	A superannuation provider in relation to a complying approved deposit fund	section 295-5

7	A superannuation provider in relation to a non-complying approved deposit fund	section 295-5

8	The trustee of a pooled superannuation trust	section 295-5

8A	A sovereign entity	section 880-55

9	A corporate limited partnership	section 94J

10	A mutual insurance association (as described in section 121)	section 121

11	A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trust	sections 98 , 99 , 99A and 102

12	(Repealed by No 53 of 2016)

13	The trustee of a public trading trust	section 102S

View history note

History

S 9-1 amended by No 8 of 2022, s 3 and Sch 5 item 8, by inserting table items 3A and 3B, effective 1 July 2022.

S 9-1 amended by No 34 of 2019, s 3 and Sch 4 item 3, by inserting table item 8A, effective 1 July 2019.

S 9-1 amended by No 53 of 2016, s 3 and Sch 5 item 29, by repealing table item 12, applicable to assessments for income years starting on or after 1 July 2016. For transitional provision, see note under s 295-173 . Table item 12 formerly read:

12 The trustee of a corporate unit trust section 102K

S 9-1 amended by No 70 of 2015, s 3 and Sch 1 item 65, by repealing table item 8A, effective 1 July 2015. Table item 8A formerly read:

8A An FHSA provider in relation to an FHSA trust section 345-5

S 9-1 amended by No 97 of 2008 , s 3 and Sch 3 items 47 and 48, by substituting " section 102K " for " section 102K " in table item 12 and " section 102S " for " section 102S " in table item 13, effective 3 October 2008.

S 9-1 amended by No 45 of 2008, s 3 and Sch 1 item 8, by inserting table item 8A, effective 26 June 2008.

S 9-1 amended by No 143 of 2007 , s 3 and Sch 5 items 31 to 33 by making the section references in table items 9, 10 and 11 bold, effective 15 March 2007 and applicable to the 2007-2008 income year and later years.

S 9-1 (table) substituted by No 9 of 2007 , s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. The table formerly read:

" Item	Income tax is payable by this kind of entity:	because of this provision:
1.	An individual	section 4-1
.
2.	A company, that is:	section 4-1
		• a body corporate; or
		• an unincorporated body (except a partnership)
.
2A	A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment	section 45-25
.
3.	A corporate limited partnership	section 94J
.
4.	A mutual insurance association (as described in section 121)	section 121
.
5.	A trustee (except one covered by a later item in this table), but only in respect of some kinds of income of the trust	sections 98, 99, 99A and 102
.
6.	The trustee of a corporate unit trust	section 102K
.
7.	The trustee of a public trading trust	section 102S
.
8.	The trustee of a complying superannuation fund	section 278
.
9.	The trustee of a non-complying superannuation fund	section 286
.
10.	The trustee of a complying approved deposit fund	section 289
.
11.	The trustee of a non-complying approved deposit fund	section 294
.
12.	The trustee of a pooled superannuation trust	section 296 "

S 9-1 (table) amended by No 169 of 1999.

S 9-1 amended by No 16 of 1998.

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