ATO National Tax Equivalent Regime

ATTACHMENT 4

FEDERAL INCOME TAX LAWS

The NTER is based on the following federal income tax laws:

(i)

Income Tax Assessment Act 1936

(ii)

Income Tax Regulations 1936

(iii)

Income Tax Assessment Act 1997

(iv)

Income Tax Assessment Regulations 1997

(v)

Taxation Administration Act 1953

(vi)

Taxation Administration Regulations 1976

(vii)

Taxation (Interest on Overpayments and Early Payments) Act 1983

(viii)

Taxation (Interest on Overpayments and Early Payments) Regulations 1992

(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