A comprehensive three-volume set that reproduces the Income Tax Assessment Act 1997 (ITAA 1997) and related legislation, updated to include all amendments as of January 1, 2025. This set provides thorough coverage of the ITAA 1997 and related legislation.
Volume 1: Covers ITAA 1997, Divisions 1 to 322, including a table of provisions, summary of amendments, and conversion tables for the 1936 and 1997 Assessment Acts. Volume 2: Includes ITAA 1997 from Division 328 to the end, the Income Tax (Transitional Provisions) Act 1997, and the Income Tax Assessment Regulations 1997, along with the ITAA 1936 from sections 1 to 468. Volume 3: Completes the ITAA 1936, includes the Taxation Administration Act 1953, Fringe Benefits Tax Assessment Act 1986, and reproduces pending legislation.
