What's new
ATO Community
Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs.

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID

my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor. For more information please visit Foreign investors

Log in to myGovID

Login to ATO online services

Access secure services, view your details and lodge online.

Legal database

Legal database

Search

Quick search

Advanced search

Last search results

Browse

Browse all

Legislation

Public rulings

Practical compliance guidelines

Cases

Decision impact statements

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Edited private advice

Quick access

Public rulings and determinations

Practical compliance guidelines

ATO interpretative decisions

Law administration practice statements

Taxpayer alerts

Legislation

Edited private advice

Help

About the Legal database

Accessing a known document

Doing a quick search

Doing an advanced search

Interpreting your search results

Viewing documents

Providing the history of documents

Browsing to documents

Contact us

Income Tax Assessment Act 1936

94(1)

Amended by:

Income Tax Assessment Act 1938 (assent 30/11/1938)

Explanatory Memorandum - REPS

11

Commenced	Action	Note
30/11/1938	Amend

Tools

Media Centre
Forms and instructions
Tax rates and codes
Calculators and tools

Media Centre
Forms and instructions
Tax rates and codes
Calculators and tools

Tax information for

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

People with disability
Aboriginal and Torres Strait Islander peoples
Norfolk Island
Other languages

Help and support

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

Top call centre questions
Contact us
Identity security and scams
Financial difficulties and disasters

About ATO
Careers
atotv
Share your feedback on our updated website

Other languages

facebook Opens in a new window

X (Twitter) Opens in a new window

Linkedin Opens in a new window

ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

� Commonwealth of Australia | View related websites - ATO.gov