Division I. Income Tax Payable
Division II. Rates of Imcome Tax

PART II: INCOME TAX BASE

Subdivision A: Taxable Income
Subdivision B: Assessable Income
Subdivision C: Exempt Amounts
Subdivision D: Deductions

Division II: Rules Governing Amounts Used in Calculating the
Income Tax Base

Subdivision A: Central Concepts
Subdivision B: Timing of Amounts
Subdivision C: Quantification of Amounts
Subdivision D: Allocation of Income and Amounts
Subdivision E: Characterisation of Amounts

Division III: Assets and Liabilities

Subdivision A: Central Concepts
Subdivision B: Depreciable Assets, Allowances, and Inclusions
Subdivision C: Special Rules

PART III: RULES GOVERNING TYPES OF PERSONS

Division I: Central Concepts

Division II: Rules Applicable to Particular Types of Persons

Subdivision A: Individuals
Subdivision B: Partnerships
Subdivision C: Trusts
Subdivision D: Companies
Subdivision E: Foreigner's Symmetrican Branches and Other Foreign Branches
Subdivision F: Controlled Foreign Trusts and Companies

Division III: General Provisions Applicable to Entities

PART IV: SPECIAL INDUSTRIES AND OFFSETS
Parts IV - VIII pdf file

Division I: Insurance Business

Division II: Retirement Savings

Division III: Foreign Tax Offsets

PART V: TAX PAYMENT PROCEDURE

Division I: General Obligations

Division II: Income Tax Payable by Withholding

Subdivision A: Withholding Obligations
Subdivision B: Procedure Applicable to Withholding

Division III: Income Tax Payable by Instalment

Division IV: Income Tax Payable on Assessment

Subdivision A: Returns
Subdivision B: Assessments

Division V: Non-Compliance

Subdivision A: Interest and Penalties
Subdivision B: Offences
Subdivision C: Recovery of Tax from Tax Debtor
Subdivision D: Third Party Liability
Subdivision E: Proceedings Under Subdivisions B, C, and D

Division VI: Remission and Refund

PART VI: ADMINISTRATION

Division I: Officers of the Income Tax Service

Division II: Official Documentation

Division III: Audit and Information Collection

Division IV: Administrative Review

Subdivision A: Objections
Subdivision B: Appeal
Subdivision C: Income Tax Tribunal

PART VII: INTERPRETATION AND CITATION

PART VIII: TRANSITIONAL