Income Tax Rates Act 1986
3(1)
Amended by:
Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2024 (assent 5/3/2024)
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/04/2024 | Amend | Inserted definition 'third resident personal tax rate' |
Income Tax Rates Amendment (Sovereign Entities) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition 'sovereign entity' |
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 (assent 31/8/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'base rate entity passive income' |
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (assent 21/6/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl10
| Commenced | Action | Note |
| 1/07/2018 | Amend | Substituted definition 'second resident personal tax rate' |
Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (assent 19/5/2017)
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'base rate entity' |
Income Tax Rates Amendment (Working Holiday Maker Reform) Act (No. 2) 2016 (assent 2/12/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 2/12/2016 | Amend | Inserted definition of 'working holiday maker' |
| 2/12/2016 | Amend | Inserted definition of 'working taxable income' |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl68
| Commenced | Action | Note |
| 5/05/2016 | Amend | Repealed definition of corporate unit trust' |
3-Sch5-Cl69
| Commenced | Action | Note |
| 5/05/2016 | Amend | Substituted definition of 'prescribed unit trust' |
Income Tax Rates Amendment (Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'AMIT' |
| 5/05/2016 | Amend | Inserted definition of 'attribution managed investment trust' |
| 5/05/2016 | Amend | Inserted definition of 'determined member component' |
| 5/05/2016 | Amend | Inserted definition of 'managed investment trust' |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl109
| Commenced | Action | Note |
| 1/07/2015 | Amend | Inserted definition of 'complying superannuation class' |
3-Sch1-Cl110
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'complying superannuation/FHSA class' |
3-Sch1-Cl111
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'FHSA component' |
3-Sch1-Cl112
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'FHSA provider' |
3-Sch1-Cl113
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'FHSA trust' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl211
| Commenced | Action | Note |
| 24/11/2011 | Amend | Inserted definition of 'net income phase-out limit' |
3-Sch7-Cl212
| Commenced | Action | Note |
| 24/11/2011 | Amend | Inserted definition of 'non-resident phase-out limit' |
3-Sch7-Cl213
| Commenced | Action | Note |
| 24/11/2011 | Amend | Inserted definition of 'resident phase-out limit' |
Tax Laws Amendment (Income Tax Rates) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 21/06/2012 | Amend | Inserted definition of 'second resident personal tax rate' |
Clean Energy (Income Tax Rates Amendments) Act 2011 (assent 4/12/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/07/2012 | Amend | Inserted definition of 'Tax-free threshold' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/07/2015 | Amend | Inserted definition of 'Tax-free threshold' |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl45
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'ADI' |
3-Sch1-Cl46
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA component' |
3-Sch1-Cl47
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of FHSA provider' |
3-Sch1-Cl48
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA trust' |
3-Sch7-Cl54
| Commenced | Action | Note |
| 26/06/2008 | Amend | Omitted definition of 'complying superannuation class' |
3-Sch7-Cl55
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'complying superannuation/FHSA class' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch7-Cl73
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'AD/RLA component' |
3-Sch7-Cl74
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'CS-RA component' |
3-Sch7-Cl75
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'EIB component' |
3-Sch7-Cl76
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'general fund component' |
3-Sch7-Cl77
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'NCS component' |
3-Sch7-Cl78
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'registered organisation' |
3-Sch7-Cl79
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'RSA category A component' |
3-Sch7-Cl80
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'RSA category B component' |
3-Sch7-Cl81
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'RSA combined component' |
3-Sch7-Cl82
| Commenced | Action | Note |
| 24/09/2007 | Amend | Substituted definition of 'RSA component' |
3-Sch7-Cl83
| Commenced | Action | Note |
| 24/09/2007 | Amend | Substituted definition of 'standard component' |
Income Tax Rates Amendment (Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 16/03/2007 | Amend | Substituted definition of 'complying ADF' |
3-Sch1-Cl10
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'non-arm's length component |
3-Sch1-Cl11
| Commenced | Action | Note |
| 16/03/2007 | Amend | Substituted definition of 'non-complying ADF' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'non-complying superannuation fund' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'no-TFN contributions income' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'ordinary taxable income' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'pooled superannuation trust' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'post-June 83 component' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'retained amount' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'RSA component' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'special component' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'complying superannuation fund' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'special income component' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 16/03/2007 | Amend | Amended definition of 'standard component' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'superannuation remainder' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'taxed element' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'tax offset' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'EC part of the taxable income' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 16/03/2007 | Amend | Substituted definition of 'eligible ADF' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 16/03/2007 | Amend | Substituted definition of 'eligible superannuation fund' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'employment termination remainder' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 16/03/2007 | Amend | Omitted definition of 'ETP' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'low tax component' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 16/03/2007 | Amend | Inserted definition of 'maximum tax rate provision' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl263
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'reduced notional income' |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend | Substituted definition of 'reduced notional income' |