ATO National Tax Equivalent Regime



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

Income Tax Assessment Act 1936
Income Tax Regulations 1936
Income Tax Assessment Act 1997
Income Tax Assessment Regulations 1997
Taxation Administration Act 1953
Taxation Administration Regulations 1976
Taxation (Interest on Overpayments and Early Payments) Act 1983
Taxation (Interest on Overpayments and Early Payments) Regulations 1992
Income Tax Rates Act 1986
International Tax Agreements Act 1953
Income Tax (Transitional Provisions) Act 1997
General Interest Charge (Imposition) Act 1999
Income Tax Act 1986
Shortfall Interest Charge (Imposition) Act 2005

[Archived: History notes for amendments to the Manual made by Versions 2, 3, 4, 5 & 6 have been archived. For the wording of these history notes, see Version 8 12 February 2012]