Commonwealth Consolidated Acts Commonwealth Consolidated ActsIncome 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: ï‚· a body corporate; or ï‚· 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 | |
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 | 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 |