TAXATION LAW IN AUSTRALIA
TAXATION LAW IN AUSTRALIA
APPENDIX A

Statute Guide

A chapter-by-chapter navigation guide to the principal statutory framework. The chapter statutory maps and the separate Source Coverage Audit preserve the complete source references detected in the supplied materials.

ChapterPrincipal legislation / provisionsChapter
Chapter 1ITAA97 ss 4-1, 4-10, 4-15Open chapter
Chapter 1ITAA97 ss 6-5, 6-10, 6-15, 6-20, 6-23, 6-25Open chapter
Chapter 1ITAA97 ss 8-1, 8-5, 8-10, 13-1Open chapter
Chapter 1ITAA97 Div 36Open chapter
Chapter 1ITAA36 s 23L; Div 6AA; Pt VIIBOpen chapter
Chapter 1Income Tax Rates Act 1986 ss 23AA–23ABOpen chapter
Chapter 1TAA53 Sch 1 PAYG provisionsOpen chapter
Chapter 2ITAA97 s 995-1(1)Open chapter
Chapter 2ITAA36 s 6(1) residency definitionOpen chapter
Chapter 2ITAA97 ss 6-5(2)–(3), 6-10(4)–(5)Open chapter
Chapter 2ITAA97 Subdiv 768-R temporary residentsOpen chapter
Chapter 3ITAA97 s 6-5Open chapter
Chapter 3ITAA97 s 15-2Open chapter
Chapter 3ITAA36 ss 21, 21AOpen chapter
Chapter 3ITAA36 s 23L; FBTAA86Open chapter
Chapter 4ITAA97 s 6-5Open chapter
Chapter 4ITAA97 Div 70Open chapter
Chapter 4ITAA97 s 15-10Open chapter
Chapter 4ITAA36 s 21AOpen chapter
Chapter 5ITAA97 s 6-5Open chapter
Chapter 5ITAA97 s 15-30 and related statutory income provisionsOpen chapter
Chapter 5CGT anti-overlap provisions where relevantOpen chapter
Chapter 6ITAA97 Pt 3-1Open chapter
Chapter 6ITAA97 ss 102-5, 102-10, 102-15, 102-20Open chapter
Chapter 6ITAA97 Div 104Open chapter
Chapter 6ITAA97 ss 108-5, 108-10, 108-20Open chapter
Chapter 6ITAA97 Subdiv 110-A; ss 112-20, 116-20, 116-30Open chapter
Chapter 6ITAA97 Div 115Open chapter
Chapter 6ITAA97 ss 118-10, 118-20, 118-110, 118-135, 118-145, 118-185Open chapter
Chapter 7ITAA97 s 8-1 positive and negative limbsOpen chapter
Chapter 7ITAA97 s 8-5Open chapter
Chapter 7Substantiation provisions where applicableOpen chapter
Chapter 8ITAA97 s 8-1Open chapter
Chapter 8ITAA97 s 40-880 where relevantOpen chapter
Chapter 8ITAA97 s 26-20Open chapter
Chapter 8TR 2024/3Open chapter
Chapter 9ITAA97 s 8-1(2)(a)Open chapter
Chapter 9ITAA97 Div 40Open chapter
Chapter 9ITAA97 Div 43Open chapter
Chapter 9ITAA97 s 40-70 diminishing value methodOpen chapter
Chapter 10ITAA97 s 25-5Open chapter
Chapter 10ITAA97 s 25-10Open chapter
Chapter 10ITAA97 s 25-25Open chapter
Chapter 10ITAA97 s 25-30Open chapter
Chapter 10ITAA97 s 26-35Open chapter
Chapter 10ITAA97 Div 40 and related balancing-adjustment rulesOpen chapter
Chapter 11ITAA36 Div 6AAOpen chapter
Chapter 11ITAA97 s 26-35Open chapter
Chapter 11ITAA36 Pt IVA ss 177A–177ROpen chapter
Chapter 11ITAA36 ss 177A, 177C, 177D, 177F, 177GOpen chapter
Chapter 11Prepayment provisions in ITAA36 Div 3 Subdiv HOpen chapter
Chapter 12TAA53 s 3A and Sch 1Open chapter
Chapter 12ITAA36 ss 161, 161A, 166, 166A, 167, 170, 174, 175Open chapter
Chapter 12TAA53 Pt IVCOpen chapter
Chapter 12TAA53 Sch 1 Pt 4-25Open chapter
Chapter 12TAA53 Sch 1 Divs 284, 358, 359Open chapter
Chapter 12TAA53 information-gathering provisionsOpen chapter
Chapter 13Integrated revision of Chapters 1–12; use the exact provisions identified in each substantive chapterOpen chapter
APPENDIX A  |  TAXATION LAW IN AUSTRALIA