INCOME TAX ASSESSMENT ACT 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS  

Division 9 - Entities that must pay income tax  

SECTION 9-1   9-1   List of entities  


Income tax is payable by the entities listed in the table.

Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .


Item Income tax is payable by this kind of entity: because of this provision:
  1 An individual section 4-1
  2 A company, that is: section 4-1
· a body corporate; or
· an unincorporated body (except a
  partnership)
  3 A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment section 45-25
  4 A superannuation provider in relation to a complying superannuation fund sections 295-5 and 295-605
  5 A superannuation provider in relation to a non-complying superannuation fund sections 295-5 and 295-605
  6 A superannuation provider in relation to a complying approved deposit fund section 295-5
  7 A superannuation provider in relation to a non-complying approved deposit fund section 295-5
  8 The trustee of a pooled superannuation trust section 295-5
  8A A sovereign entity section 880-55
  9 A corporate limited partnership section 94J
10 A mutual insurance association (as described in section 121) section 121
11 A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trust sections 98, 99, 99A and 102
12 (Repealed by No 53 of 2016)
13 The trustee of a public trading trust section 102S


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