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Income Tax Assessment Act 1997 information


Income Tax Assessment Act 1997
Parliament of Australia
Long title
  • An Act about income tax and related matters
CitationNo. 38 of 1997 or No. 38 of 1997 as amended
Territorial extentStates and territories of Australia
Assented to17 April 1997
Status: In force

The Income Tax Assessment Act 1997 (Cth) is an Act of the Parliament of Australia introduced by the Howard government. The Act is one of a few statutes used in Australia to calculate income tax assessments. The Act was passed in an attempt to provide a rewritten income tax assessment statute, as the Income Tax Assessment Act 1936 was considered outdated. New matters relating to Australian income tax law are generally added to the Act, rather than the old 1936 Act.

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