Short Title: | Income Tax Assessment Act 1997 |
Legislature: | Parliament of Australia |
Long Title: | An Act about income tax and related matters |
Citation: | or |
Territorial Extent: | States and territories of Australia |
Date Assented: | 17 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an attempt to provide a rewritten income tax assessment statute, as the Income Tax Assessment Act 1936 was considered outdated.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.
Issues addressed by the act include: