Document ID: chunk:federal_register_of_legislation:C2024C00381:front:0:p2
Version: federal_register_of_legislation:C2024C00381
Segment Type: other
Provision Reference: 
Character Range: 2684–5134

Assessment Act applies
Division 4—Pro‑rating of the tax‑free threshold
16 Interpretation
18 Part‑year residency period
20 Pro‑rating of the tax‑free threshold
Part III—Rates of income tax payable upon incomes of companies, prescribed unit trusts, superannuation funds, certain other trusts and sovereign entities
21 Interpretation
23 Rates of tax payable by companies
23AA Meaning of base rate entity
23AB Meaning of base rate entity passive income
23A Rates of tax payable by life insurance companies
25 Rate of tax payable by trustees of public trading trusts
26 Rates of tax payable by trustees of superannuation funds
27 Rates of tax payable by trustees of approved deposit funds
27A Rates of tax payable by trustees of pooled superannuation trusts
28 Rates of tax payable by certain trustees to whom section 98 of the Assessment Act applies
28A Rates of tax payable by trustees of AMITs under paragraph 276‑105(2)(b) or (c) of the Income Tax Assessment Act 1997
29 Rate of tax on no‑TFN contributions income
30 Rate of tax payable by sovereign entities
Schedule 7—General rates of tax
Part I—Resident taxpayers
Part II—Non‑resident taxpayers
Part III—Working holiday makers
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
Division 2—Notional rates in respect of certain trust income
Part II—Non‑resident taxpayers, non‑resident beneficiaries and non‑resident trust estates
Division 1—Normal notional rate
Division 2—Notional rates in respect of certain trust income
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
Part II—Non‑resident beneficiaries and non‑resident trust estates
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
Part II—Non‑resident taxpayers
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
Part II—Non‑resident beneficiaries
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act to declare the rates of income tax

Part I—Preliminary