Income Tax Assessment Act 1997 (Cth)

Income Tax Assessment Act 1997

No. 38, 1997

Compilation No. 258

Compilation date: 1 July 2025

Includes amendments: Act No. 70, 2015

This compilation is in 12 volumes

Volume 1:sections 1‑1 to 36‑55

Volume 2: sections 40‑1 to 67‑30

Volume 3: sections 70‑1 to 121‑35

Volume 4: sections 122‑1 to 197‑85

Volume 5: sections 200‑1 to 253‑15

Volume 6: sections 275‑1 to 313‑85

Volume 7: sections 315‑1 to 420‑70

Volume 8: sections 615‑1 to 721‑40

Volume 9: sections 723‑1 to 880‑205

Volume 10: sections 900‑1 to 995‑1

Volume 11: Endnotes 1 to 3

Volume 12: Endnote 4

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 1 July 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act about income tax and related matters

Chapter 1Introduction and core provisionsPart 1‑1PreliminaryDivision 1Preliminary

Table of sections

1‑1 Short title
1‑2 Commencement
1‑3 Differences in style not to affect meaning
1‑4 Application
1‑7 Administration of this Act

1‑1Short title

This Act may be cited as the Income Tax Assessment Act 1997.

1‑2Commencement

This Act commences on 1 July 1997.

1‑3Differences in style not to affect meaning

(1)
This Act contains provisions of the Income Tax Assessment Act 1936 in a rewritten form.
(2)
If:
(a)
that Act expressed an idea in a particular form of words; and
(b)
this Act appears to have expressed the same idea in a different form of words in order to use a clearer or simpler style;
the ideas are not to be taken to be different just because different forms of words were used.
Note: A public or private ruling about a provision of the Income Tax Assessment Act 1936 is taken also to be a ruling about the corresponding provision of this Act, so far as the 2 provisions express the same ideas: see section 357‑85 in Schedule 1 to the Taxation Administration Act 1953.

1‑4Application

This Act extends to every external Territory referred to in the definition of Australia.

1‑7Administration of this Act

The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.

Part 1‑2A Guide to this ActDivision 2How to use this Act

Table of Subdivisions

2‑A How to find your way around
2‑B How the Act is arranged
2‑C How to identify defined terms and find the definitions
2‑D The numbering system
2‑E Status of Guides and other non‑operative material

Subdivision 2‑AHow to find your way around2‑1The design

This Act is designed to help you identify accurately and quickly the provisions that are relevant to your purpose in reading the income tax law.
The Act contains tables, diagrams and signposts to help you navigate your way.
You can start at Division 3 (What this Act is about) and follow the signposts as far into the Act as you need to go. You may also encounter signposts to several areas of the law that are relevant to you. Each one should be followed.
Sometimes they will lead down through several levels of detail. At each successive level, the rules are structured in a similar way. They will often be preceded by a Guide to the rules at that level. The rules themselves will usually deal first with the general or most common case and then with the more particular or special cases.

Subdivision 2‑BHow the Act is arranged

2‑5The pyramid

This Act is arranged in a way that reflects the principle of moving from the general case to the particular.
In this respect, the conceptual structure of the Act is something like a pyramid. The pyramid shape illustrates the way the income tax law is organised, moving down from the central or core provisions at the top of the pyramid, to general rules of wide application and then to the more specialised topics.

Note: The Taxation Administration Act 1953 contains the provisions on collection and recovery of tax and provisions on administration.

Subdivision 2‑CHow to identify defined terms and find the definitions

Table of sections

2‑10 When defined terms are identified
2‑15 When terms are not identified
2‑20 Identifying the defined term in a definition

2‑10When defined terms are identified

(1)
Many of the terms used in the income tax law are defined.
(2)
Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “*business”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions starting at section 995‑1.

2‑15When terms are not identified

(1)
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
(2)
Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Subdivision 2‑E.
(3)
The following basic terms used throughout the Act are not identified with an asterisk. They fall into 2 groups:
Key participants in the income tax system

Item	This term:	is defined in:
1.	Australian resident	section 995‑1
2.	Commissioner	section 995‑1
3.	company	section 995‑1
4.	entity	section 960‑100
4A.	foreign resident	section 995‑1
5.	individual	section 995‑1
6.	partnership	section 995‑1
7.	person	section 995‑1
8.	trustee	section 995‑1
9.	you	section 4‑5

Core concepts

Item	This term:	is defined in:
1.	amount	section 995‑1
2.	assessable income	Division 6
3.	assessment	section 995‑1
3A.	Australia	Subdivision 960‑T
4.	deduct, deduction	Division 8
5.	income tax	section 995‑1
6.	income year	section 995‑1
7.	taxable income	section 4‑15
8.	this Act	section 995‑1

2‑20Identifying the defined term in a definition

Within a definition, the defined term is identified by bold italics.

Subdivision 2‑DThe numbering system

Table of sections

2‑25 Purposes
2‑30 Gaps in the numbering

2‑25Purposes

Two main purposes of the numbering system in this Act are:
•
To indicate the relationship between units at different levels.
For example, the number of Part 2‑15 indicates that the Part is in Chapter 2. Similarly, the number of section 165‑70 indicates that the section is in Division 165.
•
To allow for future expansion of the Act. The main technique here is leaving gaps between numbers.

2‑30Gaps in the numbering

There are gaps in the numbering system to allow for the insertion of new Divisions and sections.

Subdivision 2‑EStatus of Guides and other non‑operative material

Table of sections

2‑35 Non‑operative material
2‑40 Guides
2‑45 Other material

2‑35Non‑operative material

In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.
This other material falls into 2 main categories.

2‑40Guides

The first is the “Guides”. A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 950‑150.

2‑45Other material

The other category consists of material such as notes and examples. These also form part of the Act. They are distinguished by type size from the operative provisions, but are not kept separate from them.

Division 3What this Act is about

Table of sections

3‑5 Annual income tax
3‑10 Your other obligations as a taxpayer
3‑15 Your obligations other than as a taxpayer

3‑5Annual income tax

(1)
Income tax is payable for each year by each individual and company, and by some other entities.
Note 1: Individuals who are Australian residents, and some trustees, are also liable to pay Medicare levy for each year. See the Medicare Levy Act 1986 and Part VIIB of the Income Tax Assessment Act 1936.
Note 2: Income tax is imposed by the Income Tax Act 1986 and the other Acts referred to in the definition of income tax in section 995‑1.
(2)
Most entities have to pay instalments of income tax before the income tax they actually have to pay can be worked out.
(3)
This Act answers these questions:
1.
What instalments of income tax do you have to pay? When and how do you pay them?
See Schedule 1 to the Taxation Administration Act 1953.
2.
How do you work out how much income tax you must pay?
See Division 4, starting at section 4‑1.
3.
What happens if your income tax is more than the instalments you have paid? When and how must you pay the rest?
See Division 5 of this Act and Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
4.
What happens if your income tax is less than the instalments you have paid? How do you get a refund?
See Division 3A of Part IIB of the Taxation Administration Act 1953.
5.
What are your other obligations as a taxpayer, besides paying instalments and the rest of your income tax?
See section 3‑10.
6.
Do you have any other obligations under the income tax law?
See section 3‑15.
7.
If a dispute between you and the Commissioner of Taxation cannot be settled by agreement, what procedures for objection, review and appeal are available?
See Part IVC (sections 14ZL to 14ZZS) of the Taxation Administration Act 1953.

3‑10Your other obligations as a taxpayer

(1)
Besides paying instalments and the rest of your income tax, your main obligations as a taxpayer are:
(a)
to keep records and provide information as required by:
•
the Income Tax Assessment Act 1936; and
•
Division 900 (which sets out substantiation rules) of this Act; and
(b)
to lodge income tax returns as required by:
•
the Income Tax Assessment Act 1936.
Tax file numbers
(2)
Under Part VA of the Income Tax Assessment Act 1936, a tax file number can be issued to you. You are not obliged to apply for a tax file number. However, if you do not quote one in certain situations:
•
you may become liable for instalments of income tax that would not otherwise have been payable;
•
the amount of certain of your instalments of income tax may be increased.

3‑15Your obligations other than as a taxpayer

Your main obligations under the income tax law, other than as a taxpayer are:
•
in certain situations, to deduct from money you owe to another person, and to remit to the Commissioner, instalments of income tax payable by that person.
See Part 4‑5 (Collection of income tax instalments),
starting at section 750‑1.

Part 1‑3Core provisionsDivision 4How to work out the income tax payable on your taxable income

Table of sections

4‑1 Who must pay income tax
4‑5 Meaning of you
4‑10 How to work out how much income tax you must pay
4‑15 How to work out your taxable income
4‑25 Special provisions for working out your basic income tax liability

4‑1Who must pay income tax

Income tax is payable by each individual and company, and by some other entities.
Note: The actual amount of income tax payable may be nil.
For a list of the entities that must pay income tax,
see Division 9, starting at section 9‑1.

4‑5Meaning of you

If a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note 1: The expression you is not used in provisions that apply only to entities that are not individuals.
Note 2: For circumstances in which the identity of an entity that is a managed investment scheme for the purposes of the Corporations Act 2001 is not affected by changes to the scheme, see Subdivision 960‑E of the Income Tax (Transitional Provisions) Act 1997.

4‑10How to work out how much income tax you must pay

(1)
You must pay income tax for each *financial year.
(2)
Your income tax is worked out by reference to your taxable income for the income year. The income year is the same as the *financial year, except in these cases:
(a)
for a company, the income year is the previous financial year;
(b)
if you have an accounting period that is not the same as the financial year, each such accounting period or, for a company, each previous accounting period is an income year.
Note 1: The Commissioner can allow you to adopt an accounting period ending on a day other than 30 June. See section 18 of the Income Tax Assessment Act 1936.
Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See section 18A of the Income Tax Assessment Act 1936.
(3)
Work out your income tax for the *financial year as follows:

Method statement
Step 1. Work out your taxable income for the income year.
To do this, see section 4‑15.
Step 2. Work out your basic income tax liability on your taxable income using:
(a)
the income tax rate or rates that apply to you for the income year; and
(b)
any special provisions that apply to working out that liability.
See the Income Tax Rates Act 1986 and section 4‑25.
Step 3. Work out your tax offsets for the income year. A tax offset reduces the amount of income tax you have to pay.
For the list of tax offsets, see section 13‑1.
Step 4. Subtract your *tax offsets from your basic income tax liability. The result is how much income tax you owe for the *financial year.
Note 1: Division 63 explains what happens if your tax offsets exceed your basic income tax liability. How the excess is treated depends on the type of tax offset.
Note 2: Section 4‑11 of the Income Tax (Transitional Provisions) Act 1997 (which is about the temporary budget repair levy) may increase the amount of income tax worked out under this section.
Income tax worked out on another basis
(4)
For some entities, some or all of their income tax for the *financial year is worked out by reference to something other than taxable income for the income year.
See section 9‑5.

4‑15How to work out your taxable income

(1)
Work out your taxable income for the income year like this:

Method statement
Step 1. Add up all your assessable income for the income year.
To find out about your assessable income, see Division 6.
Step 2. Add up your deductions for the income year.
To find out what you can deduct, see Division 8.
Step 3. Subtract your deductions from your assessable income (unless they exceed it). The result is your taxable income. (If the deductions equal or exceed the assessable income, you don’t have a taxable income.)
Note: If the deductions exceed the assessable income, you may have a tax loss which you may be able to utilise in that or a later income year: see Division 36.
(2)
There are cases where taxable income is worked out in a special way:

Item	For this case ...	See:
1.	A company does not maintain continuity of ownership and control during the income year and does not satisfy the business continuity test	Subdivision 165‑B
1B.	An entity is a member of a consolidated group at any time in the income year	Part 3‑90
2.	A company becomes a PDF (pooled development fund) during the income year, and the PDF component for the income year is a nil amount	section 124ZTA of the Income Tax Assessment Act 1936
3.	A shipowner or charterer: has its principal place of business outside Australia; and carries passengers, freight or mail shipped in Australia	section 129 of the Income Tax Assessment Act 1936
4.	An insurer who is a foreign resident enters into insurance contracts connected with Australia	sections 142 and 143 of the Income Tax Assessment Act 1936
5.	The Commissioner makes a default or special assessment of taxable income	sections 167 and 168 of the Income Tax Assessment Act 1936
6.	The Commissioner makes a determination of the amount of taxable income to prevent double taxation in certain treaty cases	section 24 of the International Tax Agreements Act 1953

Note: A life insurance company can have a taxable income of the complying superannuation class and/or a taxable income of the ordinary class for the purposes of working out its income tax for an income year: see Subdivision 320‑D.

4‑25Special provisions for working out your basic income tax liability

Subsection 392‑35(3) may increase your basic income tax liability beyond the liability worked out simply by applying the income tax rates to your taxable income.
Note: Subsection 392‑35(3) increases some primary producers’ tax liability by requiring them to pay extra income tax on their averaging components worked out under Subdivision 392‑C.

Division 5How to work out when to pay your income tax

Table of Subdivisions

Guide to Division 5
5‑A How to work out when to pay your income tax

Guide to Division 5

5‑1What this Division is about

If your assessed income tax liability exceeds the credits available to you under the PAYG system, this Division explains when you must pay the excess to the Commissioner.
If your assessment is amended so that you must pay income tax, or pay more income tax than under the previous assessment, this Division explains:
(a)
when you must pay the additional tax; and
(b)
when any associated interest charges must be paid.
Note:
For provisions about the collection and recovery of income tax and other tax‑related liabilities, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Subdivision 5‑AHow to work out when to pay your income tax

Table of sections

5‑5 When income tax is payable
5‑10 When shortfall interest charge is payable
5‑15 General interest charge payable on unpaid income tax or shortfall interest charge

5‑5When income tax is payable

Scope
(1)
This section tells you when income tax you must pay for a *financial year is due and payable.
Note: The Commissioner may defer the time at which the income tax is due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953.
(2)
The income tax is only due and payable if the Commissioner makes an *assessment of your income tax for the year.
(3)
However, if the Commissioner does make an *assessment of your income tax for the year, the tax may be taken to have been due and payable at a time before your assessment was made.
Note: This is to ensure that general interest charge begins to accrue from the same date for all like entities. General interest charge on unpaid income tax is calculated from when the tax is due and payable, not from when the assessment is made: see section 5‑15.
Original assessments—self‑assessment entities
(4)
If you are a *self‑assessment entity, the income tax is due and payable on the first day of the sixth month after the end of the income year.
Example: If your income year is the same as the financial year, your income tax would be due and payable on 1 December.
Original assessments—other entities
(5)
If you are not a *self‑assessment entity, the income tax is due and payable 21 days after the day (the return day) on or before which you are required to lodge your *income tax return with the Commissioner.

Note: For rules about income tax returns and when they are due, see Part IV of the Income Tax Assessment Act 1936.
(6)
However, if you lodge your return on or before the return day and the Commissioner gives you a notice of *assessment (other than an amended assessment) after the return day, the income tax is due and payable 21 days after the Commissioner gives you the notice.
Amended assessments
(7)
If the Commissioner amends your *assessment, any extra income tax resulting from the amendment is due and payable 21 days after the day on which the Commissioner gives you notice of the amended assessment.
Note: Shortfall interest charge may be payable, on any amount of extra income tax payable as a result of the amended assessment, for each day in the period that:
(a) starts at the time income tax was due and payable on your original assessment; and
(b) ends the day before the day on which the Commissioner gives you notice of the amended assessment.

5‑10When shortfall interest charge is payable

An amount of *shortfall interest charge that you are liable to pay is due and payable 21 days after the day on which the Commissioner gives you notice of the charge.
Note: Shortfall interest charge is imposed if the Commissioner amends an assessment and the amended assessment results in an increase in some tax payable. For provisions about liability for shortfall interest charge, see Division 280 in Schedule 1 to the Taxation Administration Act 1953.

5‑15General interest charge payable on unpaid income tax or shortfall interest charge

If an amount of income tax or *shortfall interest charge that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount for each day in the period that:
(a)
starts at the beginning of the day on which the amount was due to be paid; and
(b)
finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i)
the income tax or shortfall interest charge;
(ii)
general interest charge on any of the income tax or shortfall interest charge.
Note 1: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.
Note 2: Shortfall interest charge is worked out under Division 280 in Schedule 1 to that Act.

Division 6Assessable income and exempt income

Guide to Division 6

Table of sections

6‑1 Diagram showing relationships among concepts in this Division
Operative provisions
6‑5 Income according to ordinary concepts (ordinary income)
6‑10 Other assessable income (statutory income)
6‑15 What is not assessable income
6‑20 Exempt income
6‑23 Non‑assessable non‑exempt income
6‑25 Relationships among various rules about ordinary income

6‑1Diagram showing relationships among concepts in this Division

(1)
Assessable income consists of ordinary income and statutory income.
(2)
Some ordinary income, and some statutory income, is exempt income.
(3)
Exempt income is not assessable income.
(4)
Some ordinary income, and some statutory income, is neither assessable income nor exempt income.
For the effect of the GST in working out assessable income, see Division 17.
(5)
An amount of ordinary income or statutory income can have only one status (that is, assessable income, exempt income or non‑assessable non‑exempt income) in the hands of a particular entity.

Operative provisions

6‑5Income according to ordinary concepts (ordinary income)

(1)
Your assessable income includes income according to ordinary concepts, which is called ordinary income.
Note: Some of the provisions about assessable income listed in section 10‑5 may affect the treatment of ordinary income.
(2)
If you are an Australian resident, your assessable income includes the *ordinary income you *derived directly or indirectly from all sources, whether in or out of Australia, during the income year.
(3)
If you are a foreign resident, your assessable income includes:
(a)
the *ordinary income you *derived directly or indirectly from all *Australian sources during the income year; and
(b)
other *ordinary income that a provision includes in your assessable income for the income year on some basis other than having an *Australian source.
(4)
In working out whether you have derived an amount of *ordinary income, and (if so) when you derived it, you are taken to have received the amount as soon as it is applied or dealt with in any way on your behalf or as you direct.

6‑10Other assessable income (statutory income)

(1)
Your assessable income also includes some amounts that are not *ordinary income.
Note: These are included by provisions about assessable income.
For a summary list of these provisions, see section 10‑5.
(2)
Amounts that are not *ordinary income, but are included in your assessable income by provisions about assessable income, are called statutory income.
Note 1: Although an amount is statutory income because it has been included in assessable income under a provision of this Act, it may be made exempt income or non‑assessable non‑exempt income under another provision: see sections 6‑20 and 6‑23.
Note 2: Many provisions in the summary list in section 10‑5 contain rules about ordinary income. These rules do not change its character as ordinary income.
(3)
If an amount would be *statutory income apart from the fact that you have not received it, it becomes statutory income as soon as it is applied or dealt with in any way on your behalf or as you direct.
(4)
If you are an Australian resident, your assessable income includes your *statutory income from all sources, whether in or out of Australia.
(5)
If you are a foreign resident, your assessable income includes:
(a)
your *statutory income from all *Australian sources; and
(b)
other *statutory income that a provision includes in your assessable income on some basis other than having an *Australian source.

6‑15What is not assessable income

(1)
If an amount is not *ordinary income, and is not *statutory income, it is not assessable income (so you do not have to pay income tax on it).
(2)
If an amount is *exempt income, it is not assessable income.
Note: If an amount is exempt income, there are other consequences besides it being exempt from income tax. For example:
•
the amount may be taken into account in working out the amount of a tax loss (see section 36‑10);
•
you cannot deduct as a general deduction a loss or outgoing incurred in deriving the amount (see Division 8);
•
capital gains and losses on assets used solely to produce exempt income are disregarded (see section 118‑12).
(3)
If an amount is *non‑assessable non‑exempt income, it is not assessable income.
Note 1: You cannot deduct as a general deduction a loss or outgoing incurred in deriving an amount of non‑assessable non‑exempt income (see Division 8).
Note 2: Capital gains and losses on assets used to produce some types of non‑assessable non‑exempt income are disregarded (see section 118‑12).

6‑20Exempt income

(1)
An amount of *ordinary income or *statutory income is exempt income if it is made exempt from income tax by a provision of this Act or another *Commonwealth law.
For summary lists of provisions about exempt income,
see sections 11‑5 and 11‑15.
(2)
*Ordinary income is also exempt income to the extent that this Act excludes it (expressly or by implication) from being assessable income.
(3)
By contrast, an amount of *statutory income is exempt income only if it is made exempt from income tax by a provision of this Act outside this Division or another *Commonwealth law.
(4)
If an amount of *ordinary income or *statutory income is *non‑assessable non‑exempt income, it is not exempt income.
Note: An amount of non‑assessable non‑exempt income is not taken into account in working out the amount of a tax loss.

6‑23Non‑assessable non‑exempt income

An amount of *ordinary income or *statutory income is non‑assessable non‑exempt income if a provision of this Act or of another *Commonwealth law states that it is not assessable income and is not *exempt income.
Note: Capital gains and losses on assets used to produce some types of non‑assessable non‑exempt income are disregarded (see section 118‑12).
For a summary list of provisions about non‑assessable non‑exempt income, see Subdivision 11‑B.

6‑25Relationships among various rules about ordinary income

(1)
Sometimes more than one rule includes an amount in your assessable income:
•
the same amount may be *ordinary income and may also be included in your assessable income by one or more provisions about assessable income; or
•
the same amount may be included in your assessable income by more than one provision about assessable income.
For a summary list of the provisions about assessable income,
see section 10‑5.
However, the amount is included only once in your assessable income for an income year, and is then not included in your assessable income for any other income year.
(2)
Unless the contrary intention appears, the provisions of this Act (outside this Part) prevail over the rules about *ordinary income.
Note: This Act contains some specific provisions about how far the rules about ordinary income prevail over the other provisions of this Act.

Division 8Deductions

Table of sections

8‑1 General deductions
8‑5 Specific deductions
8‑10 No double deductions

8‑1General deductions

(1)
You can deduct from your assessable income any loss or outgoing to the extent that:
(a)
it is incurred in gaining or producing your assessable income; or
(b)
it is necessarily incurred in carrying on a *business for the purpose of gaining or producing your assessable income.
Note: Division 35 prevents losses from non‑commercial business activities that may contribute to a tax loss being offset against other assessable income.
(2)
However, you cannot deduct a loss or outgoing under this section to the extent that:
(a)
it is a loss or outgoing of capital, or of a capital nature; or
(b)
it is a loss or outgoing of a private or domestic nature; or
(c)
it is incurred in relation to gaining or producing your *exempt income or your *non‑assessable non‑exempt income; or
(d)
a provision of this Act prevents you from deducting it.
For a summary list of provisions about deductions, see section 12‑5.
(3)
A loss or outgoing that you can deduct under this section is called a general deduction.
For the effect of the GST in working out deductions, see Division 27.
Note If you receive an amount as insurance, indemnity or other recoupment of a loss or outgoing that you can deduct under this section, the amount may be included in your assessable income: see Subdivision 20‑A.

8‑5Specific deductions

(1)
You can also deduct from your assessable income an amount that a provision of this Act (outside this Division) allows you to deduct.
(2)
Some provisions of this Act prevent you from deducting an amount that you could otherwise deduct, or limit the amount you can deduct.
(3)
An amount that you can deduct under a provision of this Act (outside this Division) is called a specific deduction.
Note: If you receive an amount as insurance, indemnity or other recoupment of a deductible expense, the amount may be included in your assessable income: see Subdivision 20‑A.
For a summary list of provisions about deductions, see section 12‑5.

8‑10No double deductions

If 2 or more provisions of this Act allow you deductions in respect of the same amount (whether for the same income year or different income years), you can deduct only under the provision that is most appropriate.

Part 1‑4Checklists of what is covered by concepts used in the core provisionsDivision 9Entities that must pay income tax

Table of sections

9‑1A Effect of this Division
9‑1 List of entities
9‑5 Entities that work out their income tax by reference to something other than taxable income

9‑1AEffect of this Division

This Division is a *Guide.

9‑1List 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: a body corporate; or an unincorporated body (except a partnership)	section 4‑1
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
3A	A company that is a corporate collective investment vehicle (CCIV)	Subdivision 195 C
3B	The trustee of an attribution managed investment trust (AMIT)	sections 276 405 to 276 425
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
13	The trustee of a public trading trust	section 102S

9‑5Entities that work out their income tax by reference to something other than taxable income

(1)
For some entities, some or all of their income tax for the *financial year is worked out as described 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	This kind of entity is liable to pay income tax worked out by reference to:	See:
1	A company that was a member of a wholly‑owned group is jointly and severally liable to pay an amount of income tax 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
1A	The trustee of an attribution managed investment trust (AMIT) is liable to pay income tax on certain amounts reflecting under attribution of income or over attribution of tax offsets	sections 276 405 to 276 425
2	A superannuation provider in relation to a complying superannuation fund is to be assessed and is liable to pay income tax on no‑TFN contributions income as well as on taxable income.	sections 295‑5 and 295‑605
3	A superannuation provider in relation to a non‑complying superannuation fund is to be assessed and is liable to pay income tax on no‑TFN contributions income as well as on taxable income.	sections 295‑5 and 295‑605
4	An RSA provider is to be assessed and is liable to pay income tax on no‑TFN contributions income as well as on taxable income.	sections 295‑5, 295‑605 and 320‑155
5	An Australian resident individual with: eligible foreign remuneration under section 23AF; or foreign earnings under section 23AG; (from working in a foreign country) is liable to pay income tax worked out by reference to his or her assessable income less some of his or her deductions.	section 23AF or 23AG
6	A trustee covered by item 11 in the table in section 9‑1 is liable to pay income tax worked out by reference to the net income of the trust for the income year.	sections 98, 99 and 99A
8	The trustee of a public trading trust is liable to pay income tax worked out by reference to the net income of the trust for the income year.	section 102S
9	An entity that is liable to pay income tax (worked out by reference to taxable income or otherwise) is also liable to pay income tax worked out by reference to diverted income or diverted trust income for the income year.	section 121H
10	An Australian insurer that re‑insures overseas can elect to pay, as agent for the re‑insurer, income tax worked out by reference to the amount of the re‑insurance premiums.	section 148

(2)
For entities covered by an item in the table in subsection (1), the income year is the same as the *financial year, except in these cases:
(a)
for a company, or an entity covered by item 2 or 3 in the table, the income year is the previous financial year;
(b)
if an entity has an accounting period that is not the same as the financial year, each such accounting period or, for a company, each previous accounting period is an income year.
Note 1: The Commissioner can allow an entity to adopt an accounting period ending on a day other than 30 June. See section 18 of the Income Tax Assessment Act 1936.
Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See section 18A of the Income Tax Assessment Act 1936.

Division 10Particular kinds of assessable income10‑1Effect of this Division

This Division is a *Guide.

10‑5List of provisions about assessable income

The provisions set out in the table:
•
include in your assessable income amounts that are not *ordinary income; and
•
vary or replace the rules that would otherwise apply for certain kinds of *ordinary income.
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.

Accrued leave transfer payments
.......................................................................................................	15‑5
alienated personal services income
.......................................................................................................	86‑15
allowances
see employment
annual leave
see leave payments
annuities
.......................................................................................................	27H
approved deposit fund (ADFs)
see superannuation
attributable income
see controlled foreign corporations
avoidance of tax
general .........................................................................................	177F
diversion of income ..................................................................	121H
see also transfers of income
bad debts
see recoupment
balancing adjustment
see capital allowances, investments, R&D, scientific research and tax exempt entities
banking
offshore banking unit, deemed interest on payments to by owner ....................................................................................	121EK
barter transactions
.......................................................................................................	21, 21A, 15‑2
beneficiaries
see trusts
benefits
business, non‑cash ....................................................................	21A
consideration, non‑cash ...........................................................	21
meals you provide in an in‑house dining facility ................	32‑70
see also employment and superannuation
bonus shares
see shares
bounties
.......................................................................................................	15‑10
capital allowances
excess of termination value over adjustable value
generally....................................................................	40‑285
for some cars............................................................	40‑370
depreciating asset in low‑value pool.......................................	40‑445(2)
expenditure in software development pool............................	40‑460
recovery of petroleum resource rent tax................................	40‑750(3)
capital gains
.......................................................................................................	102‑5
see also insurance
car expenses
cents per kilometres reimbursement of .................................	15‑70
carried interests
carried interests, not ordinary income....................................	118‑21
CFCs
see controlled foreign corporations
charters
see shipping
child

non‑trust income of, unearned ................................................	102AE
trust income of, unearned ........................................................	102AG
collecting societies
payments of royalties by copyright collecting societies......	15‑22
payments of royalties by resale royalty collecting society.	15‑23
company
see controlled foreign corporations, co‑operative company, directors, dividends, liquidation, shareholders and shares
compensation
live stock or trees, recoveries for loss of ...............................	385‑130
profits or income, insurance or indemnity for loss of..........	15‑30
received by lessor for lessee’s non‑compliance with lease obligation to repair...............................................................	15‑25
trading stock, insurance or indemnity for loss of ................	70‑115
see also insurance, live stock, recoupment and scientific research
consideration
see benefits
consolidated groups and MEC groups
Assets in relation to Division 230 financial arrangement..	701‑61(3)
controlled foreign corporations (CFCs)
attributable income of ...............................................................	456 to 459A
see also dividends and taxes
co‑operative company
receipts of ...................................................................................	119
credit union
see co‑operative company
currency gains
see foreign exchange
currency losses
see recoupment
death
see trusts
debt/equity swap
see shares and units
defence forces
allowances and benefits for service as a member of ...........	15‑2
depreciation
see capital allowances
directors
excessive remuneration or retirement payment from company ...............................................................................	109
distributions
see dividends
dividends
benefit of LIC capital gain through a trust or partnership ..	115‑280
general .........................................................................................	44(1)
distribution from a controlled foreign corporation ..............	47A(1)
franked dividends, credits on...................................................	207‑20(1), 207‑35(1), 207‑35(3)
see also liquidation
elections
local government, reimbursement of expenses of................	25‑65
see also recoupment
electricity connections
see recoupment
employees
see shares
employment
allowances and benefits in relation to employment or rendering services ...............................................................	15‑2
employment termination payment .........................................	82‑10 82‑65 82‑70
other payments for employment termination .......................	83‑295
return to work payments ..........................................................	15‑3
see accrued leave transfer payments, leave payments, superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997
environment
see recoupment
farm management deposits
repayments of ............................................................................	393‑10
films
Australian, proceeds of investment in ...................................	26AG
financial arrangements
gains from...................................................................................	230‑15(1)
foreign exchange
gains ............................................................................................	775‑15
see also recoupment
foreign income tax deduction for franked distributions
Additional Tier 1 capital exception........................................	15‑80
forestry agreement
amount where section 82KZMG of the 1936 Act applies...	15‑45
CGT event in relation to forestry interest in agreement......	82KZMGB
forestry managed investment schemes
forestry manager’s receipts under scheme............................	15‑46
CGT event in relation to forestry interest in scheme for initial participant.................................................................	394‑25(2)
CGT event in relation to forestry interest in scheme for subsequent participant........................................................	394‑30(2)
franked dividends
see dividends
funeral policy
benefit under...............................................................................	15‑55
general insurance companies and companies that self insure
gross premiums.......................................................................... reduction in value of adjusted liability for incurred claims	321‑45 321‑10
reduction in value of adjusted liability for remaining coverage................................................................................	321‑50
reduction in value of outstanding claims liability.................	321‑80
geothermal energy
providing geothermal exploration information ....................	15‑40
grapevines
see recoupment
horticultural plants
see recoupment
improvements
see leases
imputation
see dividends
indemnity
see compensation and recoupment
insurance
bonuses ........................................................................................	26AH, 15‑75
company, demutualisation of ..................................................	121AT
life insurance, transfer of contributions by superannuation fund or approved deposit fund to .....................................	295‑260
payments from a non‑resident reinsurer in respect of a loss .................................................................................	148
premiums in respect of Australian business received by non‑resident insurers ..........................................................	143
premiums paid to a non‑resident for reinsurance ................	148
premiums paid to mutual insurance association ..................	121
premiums payable to a non‑resident for insurance of property in Australia ..........................................................	142(1)
premiums payable to a non‑resident for insuring an event that can only happen in Australia .....................................	142(1)
premiums payable to a non‑resident under an insurance contract with a resident ......................................................	142(2)
rebates and premiums refunded to a superannuation fund trustee ....................................................................................	295‑320 (table item 4)
see also compensation, life insurance companies and recoupment
interest
overpaid tax, on .........................................................................	15‑35
qualifying securities, on ...........................................................	159GQ, 159GW(1)
see also co‑operative companies and leases
investments
prizes from investment‑related lotteries ................................	26AJ
qualifying securities, payments to partial residents made under .....................................................................................	159GW(2)
qualifying securities, amount assessable to issuer of ..........	159GT(1B)
qualifying securities, balancing adjustment on the transfer of ............................................................................................	159GS
securities, variation in terms of ...............................................	159GV(2)
securities lending arrangements .............................................	26BC
traditional securities, gains on the disposal or redemption of ............................................................................................	26BB
see also films and interest
landcare operations
see recoupment
leased plant ....................................................................................................................	Division 45
leases
amounts received by lessor from lessee for non‑compliance with lease obligation to repair..............	15‑25
interest component of payments under non‑leveraged finance leases .......................................................................	159GK
partnership leasing property under non‑leveraged finance lease, new partner or contribution of capital since 14 May 1985 ........................................................................	159GO
premiums relating to assignment of a lease granted before 20 September 1985..............................................................	26AB
profit on disposal of previously leased motor vehicles ......	Subdivision 20‑B
leases of luxury cars
accrual amounts.........................................................................	242‑35
adjustment amounts (lessee)	242‑70
adjustment amounts (lessor)	242‑65
leave payments
accrued leave transfer payment ..............................................	15‑5
unused annual leave payment .................................................	83‑10
unused long service leave payment .......................................	83‑80
see employment
life insurance companies	Subdivision 320‑B
limited recourse debt
excessive deduction amount (debtor)	243‑40
excessive deduction amount (partner)	243‑65
liquidation
distribution to a shareholder in winding up a company......	47(1)
live stock
death or destruction of ..............................................................	Subdivision 385‑E
departing Australia and ............................................................	385‑160, 385‑163
insolvency, and ..........................................................................	385‑160, 385‑163
profits on death or disposal of .................................................	Subdivision 385‑E, 385‑160
see also compensation and trading stock
long service leave
see leave payments
losses
see compensation
lotteries
see investments
managed investment trusts
gains etc. from carried interests...............................................	275‑200(2)
meals
see benefits
Mining
providing mining, quarrying or prospecting information ..	15‑40
minors
see child
motor vehicles
see car expenses and leases
mutual insurance
see insurance
non‑cash benefits
see benefits and employment
notional sales and loans
adjustment amounts (lessee)	240‑110(2)
adjustment amounts (lessor)	240‑105(2)
notional interest..........................................................................	240‑35(1)
profit on actual sale...................................................................	240‑35(3)
profit on notional sale................................................................	240‑35(2)
offshore banking units
see banking
partnerships
net income of, partner’s interest in .........................................	92(1)
uncontrolled partnership income, effect of ...........................	94
see also leases
petroleum
resource rent tax, recovery of ..................................................	20‑30(1)
see also capital allowances
premiums
see insurance, leases and superannuation
primary production
see recoupment
prizes
see investments
profits
cross‑border transfer pricing.....................................................	815‑30
profit‑making undertaking or plan..........................................	15‑15
sale of property acquired before 20 September 1985 for profit‑making by sale..........................................................	25A
see also avoidance of tax
Project pools
An amount received for the abandonment, sale or other disposal of a project............................................................	40‑830, 40‑832
property
see profits and trusts
quarrying
see mining and recoupment
R&D
balancing adjustment ...............................................................	40‑292, 40‑293, 355‑315 and 355‑525
disposal of R&D results ...........................................................	355‑410
recoupments and feedstock adjustments ...............................	355‑450
rates
see recoupment
recoupment
insurance or indemnity for deductible losses or outgoings...............................................................................	Subdivision 20‑A
other recoupment for certain deductible losses or outgoings...............................................................................	Subdivision 20‑A
see also car expenses, compensation, elections and petroleum
registered emissions units
disposal of...................................................................................	420‑25
disposal for a non‑commercial purpose.................................	420‑40
difference between opening and closing value of................	420‑45
reimbursements
see car expenses, dividends, elections, petroleum and recoupment
reinsurance
see insurance
retirement payments
see directors, leave payments and shareholders
rights to income
see transfers of income
roads
see timber
royalties
.......................................................................................................	15‑20
schemes
see avoidance of tax
scholarship plan
benefit under...............................................................................	15‑60
scientific research
consideration for disposal or destruction of buildings acquired for scientific research ........................................	73A(4)
securities
see investments
services
see co‑operative companies, employment, loans and trusts
shareholders
excessive remuneration or retirement payment from company ...............................................................................	109
loans, payments and credits from company .........................	Division 7A of Part III
see also dividends
shares
acquired in a debt/equity swap, profit on the disposal cancellation or redemption of ...........................................	63E(4)
bonus shares, cost of .................................................................	6BA
buy‑backs ...................................................................................	159GZZZJ to 159GZZZT
employee share schemes ..........................................................	Subdivisions 83A‑B and 83A‑C
holding company shares held by a subsidiary, cancellation of ............................................................................................	159GZZZC to 159GZZZI
see also dividends
shipping
goods shipped in Australia, amounts paid to foreign shipowners and charterers for ...........................................	129
subsidies
.......................................................................................................	15‑10
superannuation
associated earnings on non‑concessional contributions .....	Subdivision 292‑B
benefits generally ......................................................................	Divisions 301 to 306
benefits in breach of legislative requirements ......................	Division 304
benefits received from older superannuation funds ............	26AF, 26AFA
complying fund becomes non‑complying, effect of ...........	295‑320 (table item 2)
contributions to an approved deposit fund ...........................	Subdivisions 295‑C and 295‑D
contributions to an RSA ...........................................................	Subdivision 295‑C
contributions to a superannuation fund .................................	Subdivisions 295‑C and 295‑D
death benefits .............................................................................	302‑75 302‑85 302‑90 302‑145
excess concessional contributions ..........................................	291‑15(a)
first home super saver scheme ................................................	313‑20
foreign superannuation funds and schemes, benefits from	305‑70
member benefits ........................................................................	301‑20 301‑25 301‑35 301‑40 Subdivision 301‑C
foreign fund becoming Australian, effect of ........................	295‑320 (table item 3)
no‑TFN contributions income .................................................	295‑605
release authorities, payments from ........................................	304‑20
returned contributions ..............................................................	290‑100
trustee’s liability to pay tax .....................................................	295‑5(2) and (3)
see insurance
tax avoidance
see avoidance of tax and transfers of income
tax exempt entities
treatment of income and gains on becoming taxable .........	Schedule 2D
taxes
see dividends, foreign investment funds, interest and recoupment
termination of employment
see directors, eligible termination payments, leave payments and shareholders
theft
see recoupment
trading stock
change in interests in ................................................................	70‑100
death of trader and ....................................................................	70‑105
difference between opening and closing value of ...............	70‑35
disposal not at arm’s length......................................................	70‑20
disposal of outside ordinary course of business ...................	70‑90, 70‑95
see also compensation and tax exempt entities
transfer pricing
arm’s length principle for cross‑border conditions between entities ...................................................................	Subdivision 815‑B
arm’s length principle for permanent establishments.........	Subdivision 815‑C
transfers of income
consideration for transfer of right to income ........................	102CA
payments for transfer or disposal of property ......................	262
transferee, effect on of transfer of right to income ..............	102C
transferor, effect on of transfer of right to income ..............	102B
travel expenses
see car expenses
trusts
beneficiary under legal disability or with a vested and indefeasible interest in trust income ................................	100
deceased estates, income of .....................................................	101A
discretionary trusts ....................................................................	101
net income of a trust estate, your present entitlement to	97, 101
non‑resident beneficiaries, liability to tax of ........................	98A
non‑resident trust estates to which you have transferred property or services, income of ........................................	102AAZD
property of applied for benefit of beneficiaries ...................	99B
trust estate includes income from another trust estate	94(5)
trustees’ liability to tax .............................................................	98, 99, 99A, 102, 102S
see also avoidance of tax and superannuation
unearned income
see child
units
acquired in a debt/equity swap, profit on the disposal, cancellation or redemption of ...........................................	63E(4)
water conservation
see recoupment
winding‑up
see insurance and liquidation
wool clips
double wool clips, treatment of ..............................................	385‑135, 385‑155
work in progress
receipt of a work in progress amount ....................................	15‑50

Division 11Particular kinds of non‑assessable income

Table of Subdivisions

11‑A Lists of classes of exempt income
11‑B Particular kinds of non‑assessable non‑exempt income

Subdivision 11‑ALists of classes of exempt income

Table of sections

11‑1A Effect of this Subdivision
11‑1 Overview
11‑5 Entities that are exempt, no matter what kind of ordinary or statutory income they have
11‑15 Ordinary or statutory income which is exempt

11‑1AEffect of this Subdivision

This Subdivision is a *Guide.

11‑1Overview

Ordinary income or statutory income which is exempt from income tax can be divided into 2 main classes:

(a)
ordinary or statutory income of entities that are exempt, no matter what kind of ordinary or statutory income they have (see table in section 11‑5);
(b)
ordinary or statutory income of a kind that is exempt (see table in section 11‑15).

11‑5Entities that are exempt, no matter what kind of ordinary or statutory income they have

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.
Note: Special rules apply to entities that cease to be exempt. See Schedule 2D to the Income Tax Assessment Act 1936.

charity, education or science
educational institution, public.............................................................................................	50‑5
registered charity.............................................................................................	50‑5
scientific institution.............................................................................................	50‑5
scientific research fund.............................................................................................	50‑5
scientific society etc..............................................................................................	50‑5
community service
community service society etc..............................................................................................	50‑10
employees and employers
employee association.............................................................................................	50‑15
employer association.............................................................................................	50‑15
trade union.............................................................................................	50‑15
government
constitutionally protected fund.............................................................................................	50‑25
local governing body.............................................................................................	50‑25
municipal corporation.............................................................................................	50‑25
public authority.............................................................................................	50‑25
state/territory bodies.............................................................................................	24AK to 24AZ
health
health benefits organisation.............................................................................................	50‑30
hospital.............................................................................................	50‑30
medical benefits organisation.............................................................................................	50‑30
HIH rescue package
..... HIH Claims Support Trust .............................................................................................	322‑10
mining
British Phosphate Commissioners Banaba Contingency Fund.............................................................................................	50‑35
primary or secondary resources, and tourism
agricultural society etc. .............................................................................................	50‑40
aviation society etc. .............................................................................................	50‑40
horticultural society etc. .............................................................................................	50‑40
industrial society etc. .............................................................................................	50‑40
manufacturing society etc. .............................................................................................	50‑40
pastoral society etc. .............................................................................................	50‑40
tourism society etc. .............................................................................................	50‑40
viticultural society etc. .............................................................................................	50‑40
sports, culture or recreation
animal racing society etc. .............................................................................................	50‑45
art society etc. .............................................................................................	50‑45
Fédération Internationale de Football Association.............................................................................................	50‑45
FWWC2023 Pty Ltd.............................................................................................	50‑45
game society etc. .............................................................................................	50‑45
ICC Business Corporation FZ‑LLC.............................................................................................	50‑45
literature society etc. .............................................................................................	50‑45
music society etc. .............................................................................................	50‑45
sport society etc. .............................................................................................	50‑45

11‑15Ordinary or statutory income which is exempt

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.

acute support packages for veterans and their families
acute support packages for veterans and their families...........................................................................................	52‑185
agricultural industry exit grants
tobacco industry exit grants...........................................................................................	53‑10
copyright collecting societies	51‑43
Coronavirus economic response payment
certain payments in accordancewith the Coronavirus Economic Response Package (Payments and Benefits) Act 2020...........................................................................................	53‑25
credit unions
interest...........................................................................................	23G
defence
Defence Force member, allowances...........................................................................................	51‑5
Defence Force member, compensation payments for loss of deployment allowance for warlike service...........................................................................................	51‑5
Defence Force Ombudsman recommendation, reparation payments and additional payments in relation to...........................................................................................	51‑5
F‑111 Deseal/Reseal Ex‑gratia Lump Sum Payments...........................................................................................	51‑5
Former Reserve Defence Force member, compensation payments for loss of pay and/or allowances...........................................................................................	51‑5
Reserve Defence Force member, pay and allowances...........................................................................................	51‑5
disasters
2018 storms—relief payments...........................................................................................	51‑125
dividends or shares
pooled development fund company dividend ...........................................................................................	124ZM
pooled development fund company shares, income from sale of ...........................................................................................	124ZN
education and training
Apprenticeship Wage Top‑Up payment, recipient of...........................................................................................	51‑10
bursary, educational allowance etc. ...........................................................................................	51‑10 and 51‑35
Commonwealth Trade Learning Scholarship, recipient of...........................................................................................	51‑10
CRAFT scheme, employer’s income from...........................................................................................	51‑10
early completion bonuses for apprentices...........................................................................................	51‑10 and 51‑42
Endeavour Awards, research fellowship under...........................................................................................	51‑10
Endeavour Executive Award...........................................................................................	51‑10
foreign student, scholarship and bursary to...........................................................................................	842‑105
full‑time student, income from a scholarship, bursary, other educational allowance or educational assistance...........................................................................................	51‑10 and 51‑35
isolated child, income for the provision of education of...........................................................................................	51‑10 and 51‑40
secondary student, income for the provision of education of ...........................................................................................	51‑10 and 51‑40
Skills for Sustainability for Australian Apprentices payment, recipient of...........................................................................................	51‑10
Tools for Your Trade payment (under the program known as the Australian Apprenticeships Incentives Program), recipient of...........................................................................................	51‑10
family assistance
additional child care subsidy...........................................................................................	52‑150
additional economic support payment 2020 or additional economic support payment 2021...........................................................................................	52‑150
back to school bonus or single income family bonus...........................................................................................	52‑150
child care subsidy ...........................................................................................	52‑150
clean energy advance...........................................................................................	52‑150
economic security strategy payment to families...........................................................................................	52‑150
economic support payment, first or second 2020 payment...........................................................................................	52‑150
ETR payment...........................................................................................	52‑150
ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012...........................................................................................	52‑162
families, payments to, under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008...........................................................................................	52‑160
family tax benefit ...........................................................................................	52‑150
Household Stimulus Package Act (No. 2) 2009, payments under scheme determined under Schedule 4 to the...........................................................................................	52‑165
single income family supplement...........................................................................................	52‑150
stillborn baby payment...........................................................................................	52‑150
financial arrangements
gains related to exempt income...........................................................................................	230‑30
financial transactions
pooled development fund company dividends...........................................................................................	124ZM
pooled development fund company shares, income from sale of ...........................................................................................	124ZN
foreign aspects of income taxation
approved overseas project, income from ...........................................................................................	23AF
Australian‑American Education Foundation, grant from...........................................................................................	51‑10
Commonwealth of Nations country officer, official salary and foreign income ...........................................................................................	768‑100
consul and official staff member, official salary and foreign income ...........................................................................................	768‑100
Defence Force member, foreign resident, pay and allowances of ...........................................................................................	842‑105
Defence Force member, pay and allowances from being on eligible duty ...........................................................................................	23AD
defence of Australia, overseas person’s income from assisting in Australia’s defence...........................................................................................	842‑105
diplomat and official staff member, official salary and foreign income ...........................................................................................	768‑100
educational, scientific, religious or philanthropic society, income of a visiting representative of ...........................................................................................	842‑105
expert, foreign resident, remuneration of ...........................................................................................	842‑105
foreign society or association representative, income of ...........................................................................................	842‑105
forex realisation gains, certain...........................................................................................	775‑20
government representative and members of the entourage, foreign resident, income of ...........................................................................................	842‑105
OBU investment trusts for overseas charitable institutions...........................................................................................	121EL(2)
OBU off‑shore investment trusts, income to which subsection 121D(6) applies ...........................................................................................	121EL
overseas charitable institutions, income from OBUs...........................................................................................	121ELA(1)
overseas employment income, resident, income of ...........................................................................................	23AG
persecution victim, payments to ...........................................................................................	768‑105
press representative, foreign, income of ...........................................................................................	842‑105
resistance fighter and victim of wartime persecution, payments to ...........................................................................................	768‑105
United Nations, income from service with ...........................................................................................	23AB
United States projects, income from approved overseas projects ...........................................................................................	23AA
health
Continence Aids Payment Scheme, payments under ...........................................................................................	52‑175
interest
judgement debt, personal injury...........................................................................................	51‑57
unclaimed money and property...........................................................................................	51‑120
life insurance companies	Subdivision 320‑B
National Disability Insurance Scheme
NDIS amounts...........................................................................................	52‑180
non‑cash benefits
business benefit...........................................................................................	23L(2)
exempt fringe benefit...........................................................................................	23L(1A)
prizes
Prime Minister’s Literary Awards ...........................................................................................	51‑60
Prime Minister’s Prize for Australian History ...........................................................................................	51‑60
Prime Minister’s Prize for Science ...........................................................................................	51‑60
resale royalty collecting societies	51‑45
shipping
income from shipping activities...........................................................................................	51‑100
social security or like payments
ABSTUDY scheme, payment under...........................................................................................	Subdivision 52‑E
additional economic support payment 2020 or additional economic support payment 2021 under the Social Security Act 1991...........................................................................................	52‑10
additional economic support payment 2020 or additional economic support payment 2021 under the Veterans’ Entitlements Act 1986...........................................................................................	52‑65
Australian Victim of Terrorism Overseas Payment...........................................................................................	52‑10
Better Start for Children with Disability initiative, Outer Regional and Remote payment under ...........................................................................................	52‑172
carer adjustment payment...........................................................................................	53‑10
carers, 2005 one‑off payment to, (carer payment related), 2005 one‑off payment to carers (carer service pension related) or 2005 one‑off payment to carers (carer allowance related)	52‑10
carers, 2006 one‑off payment to, (carer payment related), 2006 one‑off payment to carers (wife pension related), 2006 one‑off payment to carers (partner service pension related), 2006 one‑off payment to carers (carer service pension related) or 2006 one‑off payment to carers (carer allowance related) ...........................................................................................	52‑10
carers, 2007 one‑off payment to, (carer payment related), 2007 one‑off payment to carers (wife pension related), 2007 one‑off payment to carers (partner service pension related), 2007 one‑off payment to carers (carer service pension related) or 2007 one‑off payment to carers (carer allowance related)............................................................................................	52‑10
carers, 2008 one‑off payment to, (carer payment related), 2008 one‑off payment to carers (wife pension related), 2008 one‑off payment to carers (partner service pension related), 2008 one‑off payment to carers (carer service pension related) or 2008 one‑off payment to carers (carer allowance related)	52‑10
carers, one‑off payment to, (carer allowance related) or one‑off payment to carers (carer payment related) ...........................................................................................

ad No 84, 2018
am No 79, 2020
s 832‑485...................................	ad No 84, 2018
am No 79, 2020
Subdivision 832‑G
s 832‑525...................................	ad No 84, 2018
s 832‑530...................................	ad No 84, 2018
s 832‑535...................................	ad No 84, 2018
am No 79, 2020
s 832‑540...................................	ad No 84, 2018
am No 79, 2020
s 832‑545...................................	ad No 84, 2018
s 832‑550...................................	ad No 84, 2018
am No 79, 2020
s 832‑555...................................	ad No 84, 2018
am No 79, 2020
s 832‑560...................................	ad No 84, 2018
s 832‑565...................................	ad No 84, 2018
am No 79, 2020
Subdivision 832‑H
s 832‑605...................................	ad No 84, 2018
s 832‑610...................................	ad No 84, 2018
s 832‑615...................................	ad No 84, 2018
s 832‑620...................................	ad No 84, 2018
s 832‑625...................................	ad No 84, 2018
am No 79, 2020
s 832‑630...................................	ad No 84, 2018
s 832‑635...................................	ad No 84, 2018
Subdivision 832‑I
s 832‑675...................................	ad No 84, 2018
s 832‑680...................................	ad No 84, 2018
am No 79, 2020
Subdivision 832‑J
s 832‑720...................................	ad No 84, 2018
am No 79, 2020
ed C213
s 832‑725...................................	ad No 84, 2018
am No 79, 2020
s 832‑730...................................	ad No 84, 2018
s 832‑735...................................	ad No 84, 2018
Subdivision 832‑K
s 832‑775...................................	ad No 84, 2018
s 832‑780...................................	ad No 84, 2018
s 832‑785...................................	ad No 84, 2018
s 832‑790...................................	ad No 84, 2018
Division 840
Division 840...............................	ad. No. 32, 2008
s. 840‑1......................................	ad. No. 32, 2008
Subdivision 840‑M
s. 840‑800..................................	ad. No. 32, 2008
am No 133, 2014; No 53, 2016
s. 840‑805..................................	ad. No. 32, 2008
am. No. 56, 2010; No 133, 2014; No 53, 2016; No 15, 2019; No 34, 2019
s. 840‑810..................................	ad. No. 32, 2008
s. 840‑815..................................	ad. No. 32, 2008
am No 53, 2016
s. 840‑820..................................	ad. No. 32, 2008
Subdivision 840‑S
Subdivision 840‑S heading...........	rs No 75, 2022
Subdivision 840‑S.......................	ad No 58, 2012
s 840‑900...................................	ad No 58, 2012
am No 75, 2022
s 840‑905...................................	ad No 58, 2012
am No 8, 2019; No 8, 2022; No 75, 2022
s 840‑906...................................	ad No 75, 2022
s 840‑910...................................	ad No 58, 2012
am No 75, 2022
s 840‑915...................................	ad No 58, 2012
am No 75, 2022
s 840‑920...................................	ad No 58, 2012
am No 75, 2022
Division 842
Division 842...............................	ad. No. 101, 2006
Subdivision 842‑B
s. 842‑100..................................	ad. No. 101, 2006
s. 842‑105..................................	ad. No. 101, 2006
am No 110, 2014
Subdivision 842‑I
Subdivision 842‑I........................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑200..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑205..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑210..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑215..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑220..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑225..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑230..................................	ad. No. 126, 2012
rs No 70, 2015
am No 53, 2016; No 54, 2016; No 15, 2019
s. 842‑235..................................	ad. No. 126, 2012
rs No 70, 2015
am No 53, 2016; No 54, 2016
s. 842‑240..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑245..................................	ad. No. 126, 2012
rs No 70, 2015
s. 842‑250..................................	ad. No. 126, 2012
am. No. 126, 2012; No 101, 2013
rs No 70, 2015
s. 842‑255..................................	ad. No. 126, 2012
rep No 70, 2015
s. 842‑260..................................	ad. No. 126, 2012
rep No 70, 2015
s. 842‑265..................................	ad. No. 126, 2012
rep No 70, 2015
s. 842‑270..................................	ad. No. 126, 2012
rep No 70, 2015
Division 855
Division 855...............................	ad. No. 168, 2006
s. 855‑1......................................	ad. No. 168, 2006
Subdivision 855‑A
s. 855‑5......................................	ad. No. 168, 2006
s. 855‑10....................................	ad. No. 168, 2006
s. 855‑15....................................	ad. No. 168, 2006
am No 110, 2014; No 10, 2016
s 855‑16.....................................	ad No 110, 2014
s. 855‑20....................................	ad. No. 168, 2006
am. No. 88, 2009; No. 12, 2012
s. 855‑25....................................	ad. No. 168, 2006
s 855‑30.....................................	ad No 168, 2006
am No 110, 2014; No 129, 2019
s 855‑32.....................................	ad No 110, 2014
s. 855‑35....................................	ad. No. 168, 2006
am No 110, 2014
s. 855‑40....................................	ad. No. 168, 2006
am. No. 79, 2007; No. 41, 2011
Subdivision 855‑B
s. 855‑45....................................	ad. No. 168, 2006
am. No. 133, 2009; No 105, 2015
s. 855‑50....................................	ad. No. 168, 2006
s. 855‑55....................................	ad. No. 168, 2006
am. No. 79, 2010
Division 880
Division 880...............................	ad No 34, 2019
Subdivision 880‑A
s 880‑10.....................................	ad No 34, 2019
s 880‑15.....................................	ad No 34, 2019
s 880‑20.....................................	ad No 34, 2019
Subdivision 880‑B
s 880‑50.....................................	ad No 34, 2019
s 880‑55.....................................	ad No 34, 2019
s 880‑60.....................................	ad No 34, 2019
Subdivision 880‑C
s 880‑100...................................	ad No 34, 2019
s 880‑105...................................	ad No 34, 2019
s 880‑110...................................	ad No 34, 2019
s 880‑115...................................	ad No 34, 2019
s 880‑120...................................	ad No 34, 2019
s 880‑125...................................	ad No 34, 2019
s 880‑130...................................	ad No 34, 2019
Subdivision 880‑D
s 880‑200...................................	ad No 34, 2019
s 880‑205...................................	ad No 34, 2019
Chapter 5
Link note to Chapt. 5...................	rep. No. 41, 2005
Part 5‑30
Link note to Part 5‑30..................	rep. No. 41, 2005
Division 900
Subdivision 900‑A
s. 900‑12....................................	rs. No. 178, 1999
am. No. 168, 2001; No. 15, 2007; No. 56, 2010
Subdivision 900‑B
s. 900‑15....................................	am. No. 174, 1997; No. 72, 2001
s. 900‑30....................................	am. No. 121, 1997; No. 179, 1999; No. 72, 2001; No. 77, 2001; No. 95, 2004; Nos. 58 and 101, 2006; No 14, 2022
s. 900‑45....................................	am. No. 179, 1999
Subdivision 900‑C
s. 900‑70....................................	am. No. 174, 1997; No. 72, 2001; No 162, 2015
Subdivision 900‑D
s. 900‑80....................................	am. No. 174, 1997; No. 72, 2001
s. 900‑95....................................	am. No. 179, 1999
Subdivision 900‑E
Link note to Guide......................	ad. No. 16, 1998
rep. No. 41, 2005
s. 900‑115..................................	am. No. 77, 2001
s. 900‑120..................................	am. No. 176, 1999
rs. No. 77, 2001
s. 900‑125..................................	am. No. 77, 2001
s. 900‑135..................................	am. No. 179, 1999
Subdivision 900‑F
Link note to Guide......................	ad. No. 16, 1998
rep. No. 41, 2005
Subdivision 900‑G
Link note to Guide......................	ad. No. 16, 1998
rep. No. 41, 2005
Subdivision 900‑I
Link note to Guide......................	ad. No. 16, 1998
rep. No. 41, 2005
s. 900‑220..................................	am. No. 179, 1999; No. 77, 2001; No. 101, 2006
s. 900‑240..................................	am. No. 75, 2010
s 900‑250...................................	am No 162, 2015
Part 5‑35
Division 905
Division 905...............................	ad. No. 146, 2001
s. 905‑5......................................	ad. No. 146, 2001
Link note to s. 905‑5....................	rep. No. 41, 2005
Division 909
Link note to s. 909‑1....................	rep. No. 41, 2005
Chapter 6
Part 6‑1
Link note to Part 6‑1....................	rep. No. 41, 2005
Division 950
s. 950‑150..................................	am. No. 16, 1998
Link note to s. 950‑150................	rep. No. 41, 2005
Division 960
Subdivision 960‑B
Subdivision 960‑B.......................	ad No 88, 2013
s 960‑20.....................................	ad No 88, 2013
am No 96, 2014; No 92, 2020
Subdivision 960‑C
Subdivision 960‑C.......................	ad. No. 133, 2003
s. 960‑49....................................	ad. No. 133, 2003
s 960‑50.....................................	ad No 133, 2003
am No 67, 2003; No 58, 2006; No 164, 2007; No 114, 2010; No 46, 2011; No 147, 2011; No 170, 2015; No 49, 2020; No 29, 2023
s. 960‑55....................................	ad. No. 133, 2003
am. No. 15, 2009
Subdivision 960‑D
Subdivision 960‑D......................	ad. No. 133, 2003
s. 960‑56....................................	ad. No. 133, 2003
Link note to Guide......................	rep. No. 41, 2005
s. 960‑59....................................	ad. No. 133, 2003
s. 960‑60....................................	ad. No. 133, 2003
am. No. 96, 2004; No. 41, 2005; No. 15, 2009
s. 960‑61....................................	ad. No. 168, 2006
s. 960‑65....................................	ad. No. 133, 2003
am. No. 96, 2004
s. 960‑70....................................	ad. No. 133, 2003
am. No. 96, 2004; No. 168, 2006
s. 960‑75....................................	ad. No. 133, 2003
s. 960‑80....................................	ad. No. 133, 2003
am. No. 96, 2004; No. 41, 2005; No. 168, 2006
s. 960‑85....................................	ad. No. 133, 2003
s. 960‑90....................................	ad. No. 133, 2003
am. No. 96, 2004; No. 41, 2005
Subdivision 960‑E
s. 960‑100..................................	am. No. 86, 2000; No. 92, 2000; No. 58, 2006; No. 9, 2007; No. 19, 2010
Link note to s. 960‑100................	rep. No. 162, 2001
s. 960‑105..................................	ad. No. 58, 2006
Subdivision 960‑F
Subdivision 960‑F.......................	ad. No. 162, 2001
s. 960‑115..................................	ad. No. 162, 2001
am No 53, 2016
s. 960‑120..................................	ad. No. 162, 2001
am. No. 97, 2008; No 53, 2016
Subdivision 960‑G
Subdivision 960‑G......................	ad. No. 68, 2002
s. 960‑130..................................	ad. No. 68, 2002
am No 53, 2016
s. 960‑135..................................	ad. No. 68, 2002
s. 960‑140..................................	ad. No. 90, 2002
am. No. 41, 2005; No 53, 2016
Subdivision 960‑GP
Subdivision 960‑GP....................	ad. No. 168, 2006
s. 960‑180..................................	ad. No. 168, 2006
s. 960‑185..................................	ad. No. 168, 2006
s. 960‑190..................................	ad. No. 168, 2006
am. No. 88, 2009
s. 960‑195..................................	ad. No. 168, 2006
Subdivision 960‑H
s. 960‑220..................................	rs. No. 16, 1998
am. No. 46, 1998
s. 960‑225..................................	am. No. 46, 1998
s. 960‑230..................................	am. No. 46, 1998
s. 960‑235..................................	am. No. 46, 1998
s. 960‑240..................................	am. No. 46, 1998
s. 960‑245..................................	am. No. 46, 1998
Link note to s. 960‑245................	rep. No. 46, 1998
Subdivision 960‑J
Subdivision 960‑J........................	ad. No. 144, 2008
s. 960‑250..................................	ad. No. 144, 2008
s. 960‑252..................................	ad. No. 144, 2008
s. 960‑255..................................	ad. No. 144, 2008
Subdivision 960‑M
s. 960‑260..................................	ad. No. 46, 1998
am. No. 71, 2012
Link note to Guide......................	rep. No. 41, 2005
s. 960‑265..................................	ad. No. 46, 1998
am. No. 165, 1999; No. 114, 2000; No. 77, 2001; No. 160, 2005; Nos. 9 and 164, 2007; No. 141, 2008; No. 71, 2012; No 85 and 118, 2013; No 96 and 109, 2014; No 81, 2016; No 64, 2017; No 34, 2019; No 49, 2019
s. 960‑270..................................	ad. No. 46, 1998
am. No. 9, 2007; No 64, 2017
s. 960‑275..................................	ad. No. 46, 1998
am. Nos. 94, 165 and 169, 1999; No. 114, 2000; No. 32, 2006; No. 9, 2007; No 88 and 124, 2013; No 64, 2017
s. 960‑280..................................	ad. No. 46, 1998
am. No. 77, 2001; No. 9, 2007; No. 88, 2013; No 145, 2015; No 64, 2017
Link note to s. 960‑280................	rs. No. 164, 1999
rep. No. 41, 2005
s. 960‑285..................................	ad. No. 9, 2007
am. No. 15, 2007; No. 62, 2009; No. 75, 2012; No. 88, 2013
rs No 81, 2016
s 960‑290...................................	ad No 64, 2017
Subdivision 960‑Q......................	ad. No. 164, 1999
rep. No. 80, 2007
s. 960‑330..................................	ad. No. 164, 1999
rep. No. 80, 2007
Link note to Guide......................	rep. No. 41, 2005
s. 960‑335..................................	ad. No. 164, 1999
rep. No. 80, 2007
s. 960‑340..................................	ad. No. 164, 1999
rep. No. 80, 2007
s. 960‑345..................................	ad. No. 164, 1999
am. No. 41, 2005
rep. No. 80, 2007
s. 960‑350..................................	ad. No. 164, 1999
rep. No. 80, 2007
s. 960‑355..................................	ad. No. 164, 1999
rep. No. 80, 2007
Link note to s. 960‑355................	rep. No. 41, 2005
Subdivision 960‑R.......................	ad. No. 177, 1999
rep. No. 101, 2006
s. 960‑370..................................	ad. No. 177, 1999
rep. No. 101, 2006
Link note to s. 960‑370................	ad. No. 163, 2001
rep. No. 41, 2005
Subdivision 960‑S
Subdivision 960‑S.......................	ad. No. 58, 2006
s. 960‑400..................................	ad. No. 58, 2006
am No 105, 2015
s. 960‑405..................................	ad. No. 58, 2006
s. 960‑410..................................	ad. No. 58, 2006
s 960‑412...................................	ad No 105, 2015
am No 93, 2017
s. 960‑415..................................	ad. No. 133, 2009
Subdivision 960‑T
Subdivision 960‑T.......................	ad No 2, 2015
s 960‑500...................................	ad No 2, 2015
s 960‑505...................................	ad No 2, 2015
am No 53, 2015; No 59, 2019
Subdivision 960‑U
Subdivision 960‑U......................	ad No 170, 2015
s 960‑550...................................	ad No 170, 2015
s 960‑555...................................	ad No 170, 2015
am No 49, 2020
s 960‑560...................................	ad No 170, 2015
s 960‑565...................................	ad No 170, 2015
am No 49, 2020
s 960‑570...................................	ad No 170, 2015
am No 49, 2020
s 960‑575...................................	ad No 49, 2020
Division 961
Division 961...............................	ad No 70, 2015
Subdivision 961‑A
s 961‑1.......................................	ad No 70, 2015
s 961‑5.......................................	ad No 70, 2015
am No 92, 2020
s 961‑10.....................................	ad No 70, 2015
s 961‑15.....................................	ad No 70, 2015
s 961‑20.....................................	ad No 70, 2015
Subdivision 961‑B
s 961‑50.....................................	ad No 70, 2015
s 961‑55.....................................	ad No 70, 2015
am No 92, 2020
s 961‑60.....................................	ad No 70, 2015
s 961‑65.....................................	ad No 70, 2015
Division 974
Division 974...............................	ad. No. 163, 2001
Subdivision 974‑A
s. 974‑1......................................	ad. No. 163, 2001
s. 974‑5......................................	ad. No. 163, 2001
Link note to Guide......................	rep. No. 41, 2005
s. 974‑10....................................	ad. No. 163, 2001
am. No. 58, 2006; No. 97, 2008; No 126, 2015; No 130, 2015
Subdivision 974‑B
s. 974‑15....................................	ad. No. 163, 2001
s. 974‑20....................................	ad. No. 163, 2001
s. 974‑25....................................	ad. No. 163, 2001
s. 974‑30....................................	ad. No. 163, 2001
s. 974‑35....................................	ad. No. 163, 2001
s. 974‑40....................................	ad. No. 163, 2001
s. 974‑45....................................	ad. No. 163, 2001
s. 974‑50....................................	ad. No. 163, 2001
am. No. 46, 2011
s. 974‑55....................................	ad. No. 163, 2001
s. 974‑60....................................	ad. No. 163, 2001
s. 974‑65....................................	ad. No. 163, 2001
Subdivision 974‑C
s. 974‑70....................................	ad. No. 163, 2001
s. 974‑75....................................	ad. No. 163, 2001
am. Nos. 23 and 162, 2005
(4) exp 1 July 2005 (s 974‑75(4))
am. No. 80, 2007; No 10, 2016
s. 974‑80....................................	ad. No. 163, 2001
am No 10, 2016
s. 974‑85....................................	ad. No. 163, 2001
am No 10, 2016
s. 974‑90....................................	ad. No. 163, 2001
s. 974‑95....................................	ad. No. 163, 2001
Subdivision 974‑D
s. 974‑100..................................	ad. No. 163, 2001
s. 974‑105..................................	ad. No. 163, 2001
am. No. 162, 2005
s. 974‑110..................................	ad. No. 163, 2001
am. No. 162, 2005; No. 97, 2008; No. 56, 2010
s. 974‑112..................................	ad. No. 163, 2001
am. No. 97, 2008
Subdivision 974‑E
s. 974‑115..................................	ad. No. 163, 2001
s. 974‑120..................................	ad. No. 163, 2001
am. No. 80, 2006
s. 974‑125..................................	ad. No. 163, 2001
Subdivision 974‑F
s. 974‑130..................................	ad. No. 163, 2001
am. No. 164, 2007; No. 79, 2010
s. 974‑135..................................	ad. No. 163, 2001
s. 974‑140..................................	ad. No. 163, 2001
am No 10, 2016
s. 974‑145..................................	ad. No. 163, 2001
s. 974‑150..................................	ad. No. 163, 2001
am. No. 97, 2008; No. 41, 2011
s. 974‑155..................................	ad. No. 163, 2001
s. 974‑160..................................	ad. No. 163, 2001
s. 974‑165..................................	ad. No. 163, 2001
Division 975
Subdivision 975‑A
s. 975‑100..................................	am. No. 55, 2001
rep. No. 41, 2005
Link note to s. 975‑100................	rep. No. 41, 2005
s. 975‑150..................................	am. No. 90, 2002
Link note to s. 975‑150................	rep. No. 41, 2005
s. 975‑155..................................	ad. No. 23, 2005
s. 975‑160..................................	ad. No. 23, 2005
Subdivision 975‑G
Subdivision 975‑G......................	ad. No. 80, 2006
s. 975‑300..................................	ad. No. 80, 2006

am. No. 79, 2007
Subdivision 975‑W
Link note to s. 975‑505................	rep. No. 16, 2003
Division 976
Division 976...............................	ad. No. 16, 2003
s 976‑1.......................................	ad No 16, 2003
am No 66, 2015; No 41, 2017; No 76, 2023
s. 976‑5......................................	ad. No. 16, 2003
s 976‑10.....................................	ad No 16, 2003
am No 66, 2015; No 41, 2017
s 976‑15.....................................	ad No 16, 2003
am No 66, 2015; No 41, 2017
Link note to s. 976‑15..................	rep. No. 41, 2005
Division 977
Division 977...............................	ad. No. 90, 2002
s. 977‑5......................................	ad. No. 90, 2002
am No 53, 2016
s. 977‑10....................................	ad. No. 90, 2002
s. 977‑15....................................	ad. No. 90, 2002
s. 977‑20....................................	ad. No. 90, 2002
s. 977‑25....................................	ad. No. 90, 2002
am. No. 12, 2012
s. 977‑30....................................	ad. No. 90, 2002
s. 977‑35....................................	ad. No. 90, 2002
am. No. 12, 2012
s. 977‑40....................................	ad. No. 90, 2002
Link note to s. 977‑40..................	rep. No. 41, 2005
s. 977‑50....................................	ad. No. 90, 2002
s. 977‑55....................................	ad. No. 90, 2002
Division 980
Division 980...............................	ad No 34, 2019
s 980‑1.......................................	ad No 34, 2019
Subdivision 980‑A
s 980‑5.......................................	ad No 34, 2019
s 980‑10.....................................	ad No 34, 2019
s 980‑15.....................................	ad No 34, 2019
Part 6‑5
Division 995
s 995‑1 (cont. below)...................	am No 56, 1997; No 95, 1997; No 121, 1997; No 147, 1997; No 174, 1997; No 179, 1997; No 16, 1998; No 17, 1998; No 41, 1998; No 46, 1998; No 47, 1998; No 63, 1998; No 102, 1998; No 108, 1998; No 128, 1998; No 11, 1999; No 39, 1999; No 44, 1999; No 54, 1999; No 60, 1999; No 93, 1999; No 94, 1999; No 146, 1999; No 156, 1999; No 164, 1999; No 165, 1999; No 169, 1999; No 176, 1999; No 177, 1999; No 178 1999; No 179, 1999; No 44, 2000; No 58, 2000; No 66, 2000; No 79, 2000; No 86, 2000; No 89, 2000; No 90, 2000; No 91, 2000; No 92, 2000; No 114, 2000; No 144, 2000; No 173, 2000; No 55, 2001; No 72, 2001; No 73, 2001; No 77, 2001; No 78, 2001; No 89, 2001; No 114, 2001; No 162, 2001; No 163, 2001; No 167, 2001; No 168, 2001; No 169, 2001; No 15, 2002; No 27, 2002; No 32, 2002; No 48, 2002; No 53, 2002; No 57, 2002; No 68, 2002 (as am by No 16, 2003); No 90, 2002; No 97, 2002; No 117, 2002; No 119, 2002; No 136, 2002; No 139, 2002; No 12, 2003; No 16, 2003; No 66, 2003; No 67, 2003; No 86, 2003; No 101, 2003; No 107, 2003; No 133, 2003; No 141, 2003; No 142, 2003; No 150, 2003; No 52, 2004; No 83, 2004; No 95, 2004; No 96, 2004; No 101, 2004; No 23, 2005; No 41, 2005; No 45, 2005; No 58, 2005; No 64, 2005; No 75, 2005; No 77, 2005; No 78, 2005; No 147, 2005; No 160, 2005; No 161, 2005; No 162, 2005; No 32, 2006; No 55, 2006; No 58, 2006; No 65, 2006; No 73, 2006; No 80, 2006; No 100, 2006; No 101, 2006; No 168, 2006; No 4, 2007; No 9, 2007; No 15, 2007; No 32, 2007; No 55, 2007; No 56, 2007; No 78, 2007; No 79, 2007; No 80, 1007; No 143, 2007; No 154, 1007; No 164, 2007; No 184, 2007; No 32, 2008; No 38, 2008; No 45, 2008; No 97, 2008; No 130, 2008; No 144, 2008; No 14, 2009; No 15, 2009; No 27, 2009; No 31, 2009; No 42, 2009; No 47, 2009; No 75, 2009; No 88, 2009; No 114, 2009; No 126, 2009; No 133, 2009;
s 995‑1 (cont.).............................	No 19, 2010; No 20, 2010; No 56, 2010; No 74, 2010; No 75, 2010; No 79, 2010; No 90, 2010; No 105, 2010; No 114, 2010; No 117, 2010; No 136, 2010; No 145, 2010; No 31, 2011; No 41, 2011; No 46, 2011; No 61, 2011; No 62, 2011; No 93, 2011; No 132, 2011; No 147, 2011; No 12, 2012; No 14, 2012; No 18, 2012; No 23, 2012; No 26, 2012; No 37, 2012; No 39, 2012; No 57, 2012; No 58, 2012; No 71, 2012; No 75, 2012; No 99, 2012; No 109, 2012; No 115, 2012;No 126, 2012; No 136, 2012; No 169, 2012; No 181, 2012; No 185, 2012; No 44, 2013; No 82, 2013; No 84, 2013; No 85, 2013; No 88, 2013; No 89, 2013; No 96, 2013; No 101, 2013; No 118, 2013; No 120, 2013; No 124, 2013; No 13, 2014; No 34, 2014; No 67, 2014; No 77, 2014; No 82, 2014; No 83, 2014; No 96, 2014; No 101, 2014; No 110, 2014; No 133, 2014; No 2, 2015; No 20, 2015; No 21, 2015; No 36, 2015; No 66, 2015; No 67, 2015; No 70, 2015; No 105, 2015; No 114, 2015; No 130, 2015; No 135, 2015; No 150, 2015; No 162, 2015; No 169, 2015; No 170, 2015; No 10, 2016; No 18, 2016; No 23, 2016; No 53, 2016; No 54, 2016; No 55, 2016; No 63, 2016; No 81, 2016; No 89, 2016; No 15, 2017; No 27, 2017; No 41, 2017; No 55, 2017; No 64, 2017; No 94, 2017; No 126, 2017; No 132, 2017; No 15, 2018; No 23, 2018; No 82, 2018; No 84, 2018; No 94, 2018; No 116, 2018; No 121, 2018
ed C191
s 995‑1 (cont.).............................	am No 7, 2019; No 8, 2019; No 15, 2019; No 34, 2019; No 37, 2019; No 49, 2019; No 59, 2019; No 94, 2019; No 95, 2019; No 105, 2019; No 107, 2019; No 129, 2019; No 21, 2020; No 49, 2020; No 64, 2020; No 69, 2020; No 79, 2020; No 92, 2020; No 112, 2020; No 151, 2020; No 45, 2021; No 47, 2021; No 72, 2021; No 101, 2021; No 127, 2021; No 8, 2022 (Sch 5 item 18); No 24, 2022; No 75, 2022; No 84, 2022; No 4, 2023; No 14, 2023; No 28, 2023; No 29, 2023; No 40, 2023; No 61, 2023; No 69, 2023; No 73, 2023; No 76, 2023 (Sch 2 item 659 md not incorp); No 23, 2024; No 38, 2024; No 52, 2024; No 67, 2024; No 90, 2024; No 134, 2024; No 138, 2024; No 9, 2025 (Sch 1 item 4)