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
Read Income Tax Assessment Act 1936, a current act in Zoe.
2,086 case citations
- CTHIn ForceActNo. 1 of 1953
Taxation Administration Act 1953
The Taxation Administration Act 1953 is the procedural backbone for Australia’s tax system: it governs how the ATO is run, how tax debts are collected (including a general interest charge for late payments),...
1,590 case citations
- CTHIn ForceActNo. 38 of 1997
Income Tax Assessment Act 1997
The Income Tax Assessment Act 1997 is Australia’s principal income tax rulebook: it sets how taxable income is determined, how tax is calculated and paid, and the basic compliance framework. It affects anyone...
915 case citations
- CTHIn ForceActNo. 55 of 1999
A New Tax System (Goods and Services Tax) Act 1999
The GST Act creates Australia’s 10% goods and services tax system: most sales of goods and services connected to Australia attract GST, which businesses registered for GST must collect and remit to the Tax...
276 case citations
- CTHIn ForceActNo. 93 of 1992
Superannuation Guarantee Charge Act 1992
The Superannuation Guarantee Charge Act 1992 creates a mandatory government charge that employers must pay when they fail to make the required superannuation contributions for a quarter. It effectively...
52 case citations
- CTHIn ForceActNo. 142 of 1987
Petroleum Resource Rent Tax Assessment Act 1987
This law is the main framework for the Petroleum Resource Rent Tax (PRRT), a profits-based tax on companies extracting petroleum (including oil shale) in Australian offshore and some onshore areas. It...
26 case citations
- CTHIn ForceActNo. 84 of 1999
A New Tax System (Australian Business Number) Act 1999
This law creates a single national ID for businesses: an 11‑digit Australian Business Number (ABN) issued via the Australian Business Register. It applies to individuals and entities carrying on business or...
22 case citations
- CTHIn ForceLegislative Instrument
Tax Agent Services Regulations 2022
This instrument sets fees, registration criteria, public‑register disclosure rules, exemptions and administrative arrangements under the Tax Agent Services Act 2009. It specifies who may be a registered tax...
1 case citation
- CTHIn ForceBudget
Australian Budget 2026-27
The material describes a broad 2026–27 Budget package, not one piece of legislation. It sets out planned spending and tax changes affecting workers, businesses, property investors, trust beneficiaries,...
- CTHIn ForceLegislative Instrument
Petroleum Resource Rent Tax Assessment Regulations 2024
These regulations set detailed rules for how petroleum resource rent tax (PRRT) assessable receipts are calculated for gas‑to‑liquids (GTL) and gas‑to‑electricity (GTE) operations. They define project/product...
- CTHIn ForceActNo. 129 of 2024
Superannuation (Objective) Act 2024
The Act sets a single statutory objective for Australia’s superannuation system and requires members of Parliament and rule‑makers to prepare and publish a statement assessing whether any Bill or regulation...
- CTHIn ForceLegislative Instrument
Superannuation Guarantee (Administration) Regulations 2018
Sets administrative rules for the Superannuation Guarantee: definitions, how employers calculate and certify contribution rates for defined‑benefit members, exclusions from guaranteed‑pay calculations,...
Current instruments
Tax, GST, PRRT and superannuation material
- CTHIn ForceActNo. 19 of 2012
Petroleum Resource Rent Tax (Imposition—Customs) Act 2012
This Act imposes the Petroleum Resource Rent Tax (PRRT) as a duty of customs on taxable profits from petroleum projects, but only to the extent the tax qualifies as a...
- CTHIn ForceActNo. 20 of 2012
Petroleum Resource Rent Tax (Imposition—Excise) Act 2012
This Act imposes a 40% tax on a person’s taxable profit from a petroleum project, to the extent that tax qualifies as an excise under section 55 of the Constitution,...
- CTHIn ForceActNo. 21 of 2012
Petroleum Resource Rent Tax (Imposition—General) Act 2012
This Act imposes the Petroleum Resource Rent Tax (PRRT) on the taxable profits of persons in relation to petroleum projects, and applies to tax years beginning 1 July...
- CTHIn ForceActNo. 79 of 2006
Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006
This Act declares that the “instalment transfer interest charge” (the charge payable under section 98A of the Petroleum Resource Rent Tax Assessment Act 1987) is...
- CTHIn ForceActNo. 144 of 1987
Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987
This Act requires interest to be charged on underpayments of amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987. It takes effect when that...
- CTHIn ForceActNo. 57 of 1999
A New Tax System (Goods and Services Tax Transition) Act 1999
This Act provides special transition rules for Australia’s switch from the old sales tax to the GST from 1 July 2000, deciding when supplies straddling that date are...
10 case citations
- NSWIn ForceActNo. 44 of 2000
Intergovernmental Agreement Implementation (GST) Act 2000
This Act gives legal effect to the Intergovernmental Agreement on GST reform: it embeds the Agreement, sets commencement dates, and creates the GST framework by having...
4 case citations
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) Regulations 2019
The A New Tax System (GST) Regulations 2019 flesh out how Australia's GST works in practice — setting registration thresholds, defining GST-free supplies, specifying...
1 case citation
- CTHIn ForceLegislative Instrument
A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025
These Directions set out how GST, luxury car tax and wine tax are to be treated for the Commonwealth and untaxable Commonwealth entities by treating their supplies,...
- CTHIn ForceActNo. 1 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005
This Act makes the GST from the Commonwealth GST law operate as a customs duty where the tax would be payable by the recipient of a taxable supply, and sets the rate at...
- CTHIn ForceActNo. 2 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—Excise) Act 2005
This Act imposes the goods and services tax (GST) by name on recipients of taxable supplies only where that GST is a duty of excise (s.3(1)–(2)) and fixes the rate at...
- CTHIn ForceActNo. 3 of 2005
A New Tax System (Goods and Services Tax Imposition (Recipients)—General) Act 2005
This Act imposes the goods and services tax (GST) on recipients of taxable supplies, limits that imposition so it excludes duties of customs or excise, and fixes 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 instrument applies Subdivision 66‑B of the GST Act to many categories of second‑hand goods bought by registered entities for sale or exchange (not for...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016
This Determination specifies which adult and community education courses qualify as GST-free under the GST Act by defining the kinds of courses and provider conditions...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025
This determination, made under subsection 153-65(1) of the GST Act, declares that supplies or acquisitions of defined “multi‑media products” are captured by the GST...
- 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 instrument sets when GST on the sale of a motor vehicle must be reported: if a dealer received (or issued an invoice for) a manufacturer/distributor/importer...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026
This Determination fixes when GST must be attributed for prepayments made to telecommunications providers that do not account on a cash basis. GST is attributed to the...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025
This Determination replaces the earlier 2015 attribution rules and sets when GST and related input tax credits are recognised for transactions between collecting...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026
What it does: This determination fixes when GST is attributable for taxable supplies of electricity distribution services: for suppliers who do not account on a cash...
- 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 instrument allows a representative of an incapacitated entity to elect to account for GST on a cash basis for an enterprise the entity carried on before it became...
- CTHIn ForceLegislative Instrument
A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023
Mechanically, this instrument repeals the 2013 Determination and sets rules that allow a taxpayer to correct certain past GST mistakes by adjusting a later GST return...