Income Tax Assessment Act 1936
A full self-assessment taxpayer must, in a return for a year of income, specify:
(a) its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and
(b) the amount of the tax payable on that taxable income or net income (or that no tax is payable); and
(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or
(c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income; and
(d) for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income:
(i) its no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (or that it has no no-TFN contributions income); and
(ii) the amount of the income tax payable on that income (or that no income tax is payable).
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.