Tax and revenue legislation
CGT, negative gearing and Australian tax legislation
A focused index for the 2026 Budget tax package, CGT reform, negative gearing changes, income tax law, GST instruments, superannuation measures and related revenue legislation already in Zoe.
Priority instruments
CGT, negative gearing and common tax lookups
- CTHIn ForceActNo. 27 of 1936
Income Tax Assessment Act 1936
The Income Tax Assessment Act 1936 is one of Australia's core tax laws. It explains how to work out who pays income tax, what counts as taxable income (money or benefits you must pay tax on), what expenses...
2,086 case citations
- CTHIn ForceActNo. 1 of 1953
Taxation Administration Act 1953
What is the Taxation Administration Act 1953? This is the backbone law that governs how Australia's tax system is run — not what taxes you owe, but how the Australian Taxation Office (ATO) operates and...
1,590 case citations
- CTHIn ForceActNo. 38 of 1997
Income Tax Assessment Act 1997
What is this law? The Income Tax Assessment Act 1997 (ITAA 1997) is Australia's main income tax law. It replaced the older 1936 version with the same name, rewriting it in clearer, more accessible language....
915 case citations
- CTHIn ForceActNo. 55 of 1999
A New Tax System (Goods and Services Tax) Act 1999
What is this law? This is the GST Act — the foundational law that created Australia's Goods and Services Tax (GST) system, which started on 1 July 2000. What does it do? In plain terms, GST is a 10% tax added...
276 case citations
- CTHIn ForceActNo. 93 of 1992
Superannuation Guarantee Charge Act 1992
The Superannuation Guarantee Charge Act 1992 creates a legal obligation for employers to pay a government charge if they fail to contribute enough money to their employees' superannuation (retirement savings)...
52 case citations
- CTHIn ForceActNo. 142 of 1987
Petroleum Resource Rent Tax Assessment Act 1987
What is this law about? This is the main law governing Petroleum Resource Rent Tax (PRRT) — a special profits-based tax on companies that extract oil and gas from Australian offshore areas (and some onshore...
26 case citations
- CTHIn ForceActNo. 84 of 1999
A New Tax System (Australian Business Number) Act 1999
This law sets up a single national ID system for businesses. It creates an official list (the Australian Business Register) where businesses can sign up and get a unique 11-digit Australian Business Number...
22 case citations
- CTHIn ForceLegislative Instrument
Tax Agent Services Regulations 2022
This is a detailed set of regulations made under the Tax Agent Services Act 2009 that governs how tax agents and BAS (Business Activity Statement) agents are registered, regulated, and supervised in...
1 case citation
- CTHIn ForceBudget
Australian Budget 2026-27
What the Budget changes mechanically: the Budget legislates recurrent tax and spending changes plus sectoral programs with staged start dates. Key tax mechanics include a $250 Working Australians Tax Offset...
- CTHIn ForceLegislative Instrument
Petroleum Resource Rent Tax Assessment Regulations 2024
This regulation sets out detailed rules for calculating how much tax petroleum companies must pay on sales gas (natural gas ready for sale) when it's sold or used in non-arm's length transactions — basically,...
- CTHIn ForceActNo. 129 of 2024
Superannuation (Objective) Act 2024
What this Act changes, mechanically The Act sets a single, short statutory objective for Australia’s superannuation system: “to preserve savings to deliver income for a dignified retirement, alongside...
- CTHIn ForceLegislative Instrument
Superannuation Guarantee (Administration) Regulations 2018
The Superannuation Guarantee (Administration) Regulations 2018 set out the detailed rules for administering the superannuation guarantee (SG) system in Australia. They are made under the Superannuation...
Current instruments
Tax, GST, PRRT and superannuation material
- CTHIn ForceActNo. 19 of 2012
Petroleum Resource Rent Tax (Imposition—Customs) Act 2012
This law is one of three separate Acts that together create the Petroleum Resource Rent Tax (PRRT) — a tax on profits made from extracting petroleum (oil and gas) in...
- CTHIn ForceActNo. 20 of 2012
Petroleum Resource Rent Tax (Imposition—Excise) Act 2012
This law is one of three pieces of legislation that together create the Petroleum Resource Rent Tax (PRRT) — a tax on profits made from extracting petroleum resources...
- CTHIn ForceActNo. 21 of 2012
Petroleum Resource Rent Tax (Imposition—General) Act 2012
This law creates a 40% tax on profits from certain petroleum (oil and gas) projects in Australia. It works together with the Petroleum Resource Rent Tax Assessment Act...
- CTHIn ForceActNo. 79 of 2006
Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006
This is a very short law that does one specific thing: it makes sure the government can legally charge interest on late payments related to petroleum resource rent tax....
- CTHIn ForceActNo. 144 of 1987
Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987
This is a very short law that does one simple thing: it officially creates an interest charge for people or companies who underpay their Petroleum Resource Rent Tax...
- CTHIn ForceActNo. 57 of 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
This Act sets out special rules to smoothly switch Australia from the old sales tax system to the Goods and Services Tax (GST) that began on 1 July 2000. It decides...
10 case citations
- NSWIn ForceActNo. 44 of 2000
Intergovernmental Agreement Implementation (GST) Act 2000
What this Act does, mechanically Implements (puts into law) the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations by including the...
4 case citations
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) Regulations 2019
This is the A New Tax System (Goods and Services Tax) Regulations 2019, a detailed set of rules that flesh out how Australia's GST (Goods and Services Tax) actually...
1 case citation
- CTHIn ForceLegislative Instrument
A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025
What this legislation does This instrument sets up a "shadow" tax system for the Australian Government and its agencies. While the Commonwealth is legally exempt from...
- CTHIn ForceActNo. 1 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005
What this law does: This is a short, technical law that formally creates a specific type of GST (Goods and Services Tax) charge. It applies when: Someone receives goods...
- CTHIn ForceActNo. 2 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005
This is a short, technical law that does one specific job: it officially imposes (creates) the Goods and Services Tax (GST) in situations where the tax is considered a...
- CTHIn ForceActNo. 3 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005
What this law does: This is one of Australia's GST imposition acts — a short but crucial piece of legislation that formally creates the legal authority to collect the...
- CTHIn ForceActNo. 73 of 1999
A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999
GST on Imported Goods — The Constitutional Machinery This short Act is one of several pieces of legislation that together make the Goods and Services Tax (GST) system...
- CTHIn ForceActNo. 74 of 1999
A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999
What This Law Does This is one of several Acts that together make up the legal foundation for Australia's Goods and Services Tax (GST) — the 10% tax added to most goods...
- CTHIn ForceActNo. 75 of 1999
A New Tax System (Goods and Services Tax Imposition—General) Act 1999
What This Law Does This Act is one of the foundational pieces of legislation that legally establishes the Goods and Services Tax (GST) in Australia — the 10% tax added...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025
This is a tax rule made by the Australian Taxation Office (ATO) that tells businesses when they can use a special GST (Goods and Services Tax) calculation method for...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016
This law decides which adult education courses don't have to charge GST (Goods and Services Tax). What it does: Normally, most goods and services in Australia include a...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025
This is a tax determination that updates how GST (Goods and Services Tax) applies to businesses in the multi-media industry that use intermediaries or agents. What it...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026
This is a tax rule that changes when car dealers must pay GST on vehicle sales that involve manufacturer incentives (like bonuses or rebates for selling certain cars)....
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026
This is a tax rule about when phone and internet companies must pay GST on money they receive before sending a bill. What it does: Normally, businesses pay GST in the...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025
This is a tax rule that tells collecting societies (organisations that collect royalties on behalf of copyright owners, like musicians or writers) and copyright owners...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
This is a tax rule made by the Australian Taxation Office (ATO) that changes when electricity distribution companies must pay GST on their services. What it does:...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025
This is a tax rule that lets certain people manage GST (Goods and Services Tax) in a simpler way when taking over a business from someone who can no longer run it...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023
What this does: This Determination sets out the rules for how Australian businesses can fix mistakes (called "errors") in their past GST (Goods and Services Tax)...