Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 4 - How to work out the income tax payable on your taxable income  

SECTION 4-1  

4-1   Who must pay income tax  
Income tax is payable by each individual and company, and by some other entities.

Note:

For a list of the entities that must pay income tax, see Division 9 , starting at section 9-1 .