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Income Tax Assessment Act 1936

No. 27, 1936

Compilation No. 188

Compilation date: 1 January 2025

                Includes amendments: Act No. 135, 2024 and Act No. 138, 2024

This compilation is in 7 volumes

Volume 1: sections 1–78A
Volume 2: sections 79A–121L
Volume 3: sections 124ZM–204
Volume 4: sections 251R–468
Volume 5: Schedules
Volume 6: Endnotes 1–4
Volume 7: Endnote 5

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 1 January 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part I—Preliminary
1 Short title
6 Interpretation
6AB Foreign income and foreign tax
6B Income beneficially derived
6BA Taxation treatment of certain shares
6C Source of royalty income derived by a non‑resident
6CA Source of natural resource income derived by a non‑resident
6D Some tax offsets under the 1997 Assessment Act are treated as credits
6F Dual resident investment company
6H Recognised small credit unions, recognised medium credit unions and recognised large credit unions
7B Application of the Criminal Code
Part II—Administration
8 Commissioner
14 Annual report
Part III—Liability to taxation
Division 1—General
18 Accounting period
18A Accounting periods for VCLPs, ESVCLPs, AFOFs and VCMPs
21 Where consideration not in cash
21A Non‑cash business benefits
23AA Income of persons connected with certain