An Act to consolidate and amend the Law relating to the Imposition Assessment and Collection of a Tax upon Incomes.
Citation
No. 27 of 1936 or No. 27, 1936 as amended
Territorial extent
States and territories of Australia
Enacted by
Australian House of Representatives
Royal assent
2 June 1936
Legislative history
Bill title
Income Tax Assessment Bill 1935
Introduced by
Richard G. Casey
Status: In force
The Income Tax Assessment Act 1936 (Cth) is an Act of the Parliament of Australia. It is one of the main statutes under which income tax is calculated. The Act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997 Act.
The reason for rewriting the act is that amendments over the years have made it thousands of pages long, and very complex. Amendments have also created subsection upon subsection.
and 30 Related for: Income Tax Assessment Act 1936 information
impose an incometax. They are determined by applying a tax rate, which may increase as income increases, to taxableincome, which is the total income less...
federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains,...
Constitution. 1936-1939: During the Great Depression, dividends were taxed at an individual's incometax rate. 1954: The Tax Reform Act of 1954 created...
deduction provisions in the IncomeTaxAssessmentAct1936 (ITAA36), and thus could be deducted from La Rosa's taxableincome. The ATO appealed to the Federal...
applied to losses as well as income, but this is unclear in the IncomeTaxAssessmentAct1936. In 1983, the Victorian Deputy Commissioner of Taxation briefly...
withholding of incometax or PAYE, withholding of tax at source on payments to nonresidents, and input credits for value added tax. Incometax systems often...
for municipal trade tax purposes, which regularly results in a municipal trade taxassessment amount of 3.5% of the trade income. The municipality entitled...
passage of the AssessmentAct in 1904. By 1936, some 200 councils ranging in size from Toronto to Blenheim Township were collecting such taxes. Toronto levied...
before taxes and transfers, but is among the highest after taxes and transfers, meaning the U.S. shifts relatively less income from higher income households...
interpretation of the section 260 anti-avoidance provisions of the IncomeTaxAssessmentAct1936, and indirectly in overall dividend stripping operations of...
Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal...
Court". The Tax Court specializes in adjudicating disputes over federal incometax, generally prior to the time at which formal taxassessments are made...
to Vote on TaxesAct," it was sponsored by the Howard Jarvis Taxpayers Association as a constitutional follow-up to the landmark property tax reduction...
land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. The land...
on income. It said that a revenue-neutral Los Angeles County reform which raises all assessments to true market value and lowers the property tax rate...
church tax, which varies between municipalities. The tax is generally around 1% of the taxableincome. Members of state churches pay a church tax of between...
state sales tax when state incometax is filed by an individual or corporation. In May 2013, the Senate passed the Marketplace Fairness Act, which would...