ATO National Tax Equivalent Regime
ATTACHMENT 4 - Federal income tax laws
Federal income tax laws
The NTER is based on the following federal income tax laws:
- (i)
- Income Tax Assessment Act 1936
- (ii)
- Income Tax Assessment (1936 Act) Regulation 2015
- (iii)
- Income Tax Assessment Act 1997
- (iv)
- Income Tax Assessment (1997 Act) Regulations 2021
- (v)
- Taxation Administration Act 1953
- (vi)
- Taxation Administration Regulations 2017
- (vii)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- (viii)
- Taxation (Interest on Overpayments and Early Payments) Regulations 2018
- (ix)
- Income Tax Rates Act 1986
- (x)
- International Tax Agreements Act 1953
- (xi)
- Income Tax (Transitional Provisions) Act 1997
- (xii)
- General Interest Charge (Imposition) Act 1999
- (xiii)
- Income Tax Act 1986
- (xiv)
- Shortfall Interest Charge (Imposition) Act 2005
- (xv)
- Part 3 - Application and Transitional provisions, Schedule 6 - Income Tax Amendments for updates to accounting standards for general insurance contracts, Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024.
Version history
Prior versions of the ATO National Tax Equivalent Regime, from Version 6, can be requested from atolawsupport@ato.gov.au , if required.
Version | Date released |
---|---|
Version 1 | June 2001 |
Version 2 | July 2002 |
Version 3 | March 2004 |
Version 4 | February 2005 |
Version 5 | January 2006 |
Version 6 | January 2008 |
Version 7 | March 2010 |
Version 8 | February 2012 |
Version 9 | April 2014 |
Version 10 | April 2016 |
Version 11 | October 2019 |
Version 12 | January 2022 |
Version 13 | July 2025 |
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