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Income Tax Rates Act 1986
- PART I - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 INTERPRETATION
- SECTION 3A WORKING HOLIDAY MAKERS AND WORKING HOLIDAY TAXABLE INCOME
- SECTION 4 INCORPORATION
- PART II - RATES OF INCOME TAX PAYABLE UPON INCOMES OTHER THAN INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS AND CERTAIN OTHER TRUSTS
- Division 1 - Preliminary
- SECTION 5 INTERPRETATION
- Former Division 2 - Financial Year Commencing on 1 July 1986
- Division 3 - Rates of tax
- Former Subdivision A - Application of Division
- Subdivision B - Rates of tax and notional rates
- SECTION 12 RATES OF TAX AND NOTIONAL RATES
- SECTION 12A RATE OF EXTRA INCOME TAX FOR PRIMARY PRODUCERS
- ### (Repealed) SECTION 12B RATE OF EXTRA INCOME TAX FOR RECOUPMENTS FOR R & D ACTIVITIES
- ### (Repealed) SECTION 12C RATE OF TEMPORARY FLOOD AND CYCLONE RECONSTRUCTION LEVY
- Subdivision C - Resident taxpayers, resident beneficiaries and resident trust estates
- SECTION 13 RATES OF TAX WHERE DIVISION 6AA OF PART III OF THE ASSESSMENT ACT APPLIES
- SECTION 14 LIMITATION ON TAX PAYABLE BY CERTAIN TRUSTEES
- Subdivision D - Non-resident taxpayers, non-resident beneficiaries and non-resident trust estates
- SECTION 15 RATES OF TAX WHERE DIVISION 6AA OF PART III OF THE ASSESSMENT ACT APPLIES
- Division 4 - Pro-rating of the tax-free threshold
- SECTION 16 INTERPRETATION
- ### (Repealed) SECTION 16A DIVISION TO APPLY BEFORE ANY TAX-FREE THRESHOLD INCREASE UNDER DIVISION 5
- ### (Repealed) SECTION 17 PART-YEAR WORKFORCE PERIOD
- SECTION 18 PART-YEAR RESIDENCY PERIOD
- ### (Repealed) SECTION 19 PRE-WORKFORCE INCOME
- SECTION 20 PRO-RATING OF THE TAX-FREE THRESHOLD
- Division 5 - Family tax assistance: increased tax-free threshold for certain taxpayers with dependent children
- ### (Repealed) SECTION 20A OBJECT OF DIVISION
- ### (Repealed) SECTION 20B DEFINITIONS
- ### (Repealed) SECTION 20C INCREASE IN TAX-FREE THRESHOLD
- ### (Repealed) SECTION 20D FURTHER INCREASE IN TAX-FREE THRESHOLD
- ### (Repealed) SECTION 20E WHERE ADJUSTED TAX-FREE THRESHOLD EXCEEDS $20,000
- ### (Repealed) SECTION 20F WHERE TAXABLE INCOME INCLUDES SPECIAL INCOME
- ### (Repealed) SECTION 20G COMPLEMENTARY TAX
- ### (Repealed) SECTION 20H NOTIONAL INCOME
- ### (Repealed) SECTION 20J TRUSTEE ASSESSMENT WHERE SECTION 20C OR 20D APPLIES TO BENEFICIARY
- ### (Repealed) SECTION 20K DEPENDANTS
- ### (Repealed) SECTION 20L WHERE A PERSON IS A DEPENDANT OF 2 OR MORE PERSONS WHO DO NOT RESIDE TOGETHER
- ### (Repealed) SECTION 20M WHERE A PERSON IS A DEPENDANT OF 2 OR MORE PERSONS WHO RESIDE TOGETHER AND SECTION 20D APPLIES TO ONE ONLY OF THEM
- ### (Repealed) SECTION 20N WHERE A PERSON TO WHOM SECTION 20M DOES NOT APPLY IS A DEPENDANT OF 2 OR MORE PERSONS WHO RESIDE TOGETHER AND MAKE AN AGREEMENT ABOUT DEPENDENCY
- ### (Repealed) SECTION 20P WHERE A PERSON IS A DEPENDANT OF 2 OR MORE PERSONS WHO RESIDE TOGETHER AND DO NOT MAKE AN AGREEMENT ABOUT DEPENDENCY
- ### (Repealed) SECTION 20Q FAMILY INCOME CEILING
- ### (Repealed) SECTION 20R TAXPAYER'S INCOME CEILING
- ### (Repealed) SECTION 20S PERSON A DEPENDANT FOR PART ONLY OF RELEVANT PERIOD
- ### (Repealed) SECTION 20T TAXPAYER QUALIFIED UNDER SECTION 20D FOR PART ONLY OF RELEVANT PERIOD
- ### (Repealed) SECTION 20U PROVISION APPLYING WHERE FAMILY TAX PAYMENTS RECEIVED UNDER SOCIAL SECURITY ACT
- ### (Repealed) SECTION 20V QUOTATION OF SPOUSE'S TAX FILE NUMBER
- PART III - RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS, CERTAIN OTHER TRUSTS AND SOVEREIGN ENTITIES
- SECTION 21 INTERPRETATION
- ### (Repealed) SECTION 22 ACT TO BE DEEMED TO BE THE ACT DECLARING RATES OF INCOME TAX
- SECTION 23 RATES OF TAX PAYABLE BY COMPANIES
- SECTION 23AA MEANING OF BASE RATE ENTITY
- SECTION 23AB MEANING OF BASE RATE ENTITY PASSIVE INCOME
- SECTION 23A RATES OF TAX PAYABLE BY LIFE INSURANCE COMPANIES
- ### (Repealed) SECTION 23B SPECIAL PROVISIONS RELATING TO RATES OF TAX PAYABLE BY LIFE INSURANCE COMPANIES OTHER THAN FRIENDLY SOCIETIES
- ### (Repealed) SECTION 23C SPECIAL PROVISIONS RELATING TO RATES OF TAX PAYABLE BY FRIENDLY SOCIETIES THAT ARE LIFE INSURANCE COMPANIES
- ### (Repealed) SECTION 24 RATE OF TAX PAYABLE BY TRUSTEES OF CORPORATE UNIT TRUSTS
- SECTION 25 RATE OF TAX PAYABLE BY TRUSTEES OF PUBLIC TRADING TRUSTS
- SECTION 26 RATES OF TAX PAYABLE BY TRUSTEES OF SUPERANNUATION FUNDS
- SECTION 27 RATES OF TAX PAYABLE BY TRUSTEES OF APPROVED DEPOSIT FUNDS
- SECTION 27A RATES OF TAX PAYABLE BY TRUSTEES OF POOLED SUPERANNUATION TRUSTS
- SECTION 28 RATES OF TAX PAYABLE BY CERTAIN TRUSTEES TO WHOM SECTION 98 OF THE ASSESSMENT ACT APPLIES
- SECTION 28A RATES OF TAX PAYABLE BY TRUSTEES OF AMITs UNDER PARAGRAPH 276-105(2)(b) or (c) OF THE INCOME TAX ASSESSMENT ACT 1997
- SECTION 29 RATE OF TAX ON NO-TFN CONTRIBUTIONS INCOME
- SECTION 30 RATE OF TAX PAYABLE BY SOVEREIGN ENTITIES
- ### (Repealed) SECTION 31 RATE OF EXTRA INCOME TAX FOR RECOUPMENTS FOR R & D ACTIVITIES
- (Repealed) PART IV - TEMPORARY BUDGET REPAIR LEVY
- ### (Repealed) SECTION 32 INTERPRETATION
- ### (Repealed) SECTION 33 APPLICATION
- ### (Repealed) SECTION 34 EXTRA INCOME TAX FOR TEMPORARY BUDGET REPAIR LEVY
- ### (Repealed) SECTION 35 TEMPORARY BUDGET REPAIR LEVY FOR OTHER INCOME TAX RATES
- ### (Repealed) SECTION 36 RATE WHERE DIVISION 6AA OF PART III OF THE ASSESSMENT ACT APPLIES
- ### (Repealed) SECTION 37 OPERATION OF THIS PART
- (Repealed) SCHEDULES 1 - 6
- SCHEDULE 7 - GENERAL RATES OF TAX
- PART I - RESIDENT TAXPAYERS
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- PART II - NON-RESIDENT TAXPAYERS
- SECTION 1.
- SECTION 1A.
- SECTION 2.
- SECTION 3.
- SECTION 4.
- PART III - WORKING HOLIDAY MAKERS
- SECTION 1.
- SCHEDULE 8 - NOTIONAL RATES FOR THE PURPOSES OF SECTION 156 OF THE ASSESSMENT ACT
- PART I - RESIDENT TAXPAYERS, RESIDENT BENEFICIARIES AND RESIDENT TRUST ESTATES
- Division 1 - Normal notional rate
- SECTION 1.
- SECTION 2.
- SECTION 3.
- Division 2 - Notional rates in respect of certain trust income
- SECTION 1.
- SECTION 2.
- PART II - NON-RESIDENT TAXPAYERS, NON-RESIDENT BENEFICIARIES AND NON-RESIDENT TRUST ESTATES
- Division 1 - Normal notional rate
- SECTION 1.
- SECTION 2.
- Division 2 - Notional rates in respect of certain trust income
- SECTION 1.
- SECTION 2.
- SCHEDULE 10 - RATES OF TAX PAYABLE BY A TRUSTEE UNDER SECTION 98 OR 99 OF THE ASSESSMENT ACT
- PART I - RESIDENT BENEFICIARIES AND RESIDENT TRUST ESTATES
- SECTION 1.
- SECTION 2.
- PART II - NON-RESIDENT BENEFICIARIES AND NON-RESIDENT TRUST ESTATES In the c
- SCHEDULE 10A - RATES OF TAX PAYABLE BY AN AMIT TRUSTEE UNDER PARAGRAPH 276-105(2)(a) OF THE INCOME TAX ASSESSMENT ACT 1997
- SCHEDULE 11 - RATES OF TAX PAYABLE ON ELIGIBLE TAXABLE INCOME
- PART I - RESIDENT TAXPAYERS
- SECTION 1.
- SECTION 2.
- SECTION 3.
- PART II - NON-RESIDENT TAXPAYERS
- SECTION 1.
- SECTION 2.
- SECTION 3.
- SCHEDULE 12 - RATES OF TAX PAYABLE BY A TRUSTEE UNDER SECTION 98 OF THE ASSESSMENT ACT WHERE DIVISION 6AA OF PART III OF THAT ACT APPLIES
- PART I - RESIDENT BENEFICIARIES
- SECTION 1.
- SECTION 2.
- SECTION 3.
- PART II - NON-RESIDENT BENEFICIARIES
- SECTION 1.
- SECTION 2.
- SECTION 3.
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