Income Tax Assessment Act 1997
The Income Tax Assessment Act 1997 (Cth) is an Act of the Parliament of Australia. The Act is one of a few statutes used in Australia to calculate income tax assessments. The Act was passed in an attempt to provide a rewritten income tax assessment statute, as the Income Tax Assessment Act 1936 was considered outdated.
Link - ITAA 1997 via AusLlii
Income Tax Assessment Act 1936
Is one of the main Australian Commonwealth statutes under which income tax is calculated. The Act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997 Act.
Link - ITAA 1936 via AustLii
ATO - Legal Database
Various Tax Legislaiton via the ATO site
