Income tax law in Australia is governed by the Income Tax Assessment Act (1936) and the Income Tax Assessment Act (1997) (together called the ‘ITAA’) as well as case law and interpretive materials such as taxation rulings and determinations issued by the Commissioner of Taxation. The tax law in Australia is federal law administered and enforced by the Australian Tax Office (ATO).

As an individual who earns an income in Australia you are responsible for ensuring that you understand your tax obligations. Each year you must file an income tax return and pay tax according to Australian taxation law rules.

This guide covers the income tax laws applicable to resident individuals in Australia. It provides a general summary of where legal assistance from a tax lawyer may be useful. Individuals should seek specific tax advice to confirm their situation.

If you are an individual taxpayer operating a business there will be additional tax obligations in relation to business income that need to be considered separately. Taxation of non-residents is also not covered in any detail in this guide. See the other topics in our Tax & Superannuation area for more information.

This Legal Guide on Income Tax Law provides private individuals with general information about the relevant areas of Australian tax law. Before making important decisions it is advisable to obtain legal advice specific to your situation. LegalEagle’s™ free directory profiles all lawyers in Australia. You can use it to Find a Lawyer near you.

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Warning: Information provided through LegalEagle™ is for general guidance. It is not legal advice. Laws and procedures referred to may change and differ between states, territories and nationally. There may also be important exceptions or qualifications. Only a lawyer providing formal legal advice can assess your particular circumstances to determine how the law will apply.