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Income Tax Assessment Act 1997
4‑1 Who must pay income tax4‑1 Who must pay income tax
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#### 4‑1 Who must pay income tax
Income tax is payable by each individual and company, and by some other entities.
> Note: The actual amount of income tax payable may be nil.
For a list of the entities that must pay income tax,
see Division 9, starting at section 9‑1.