Income Tax Assessment Act 1936

Income Tax Assessment Act 1936
Parliament of Australia
Long title An Act to consolidate and amend the Law relating to the Imposition Assessment and Collection of a Tax upon Incomes.
Citation	No. 27 of 1936 or No. 27, 1936 as amended
Territorial extent	States and territories of Australia
Enacted by	Australian House of Representatives
Royal assent	2 June 1936
Legislative history
Bill title	Income Tax Assessment Bill 1935
Introduced by	Richard G. Casey
Status: In force

The Income Tax Assessment Act 1936 (Cth) is an Act of the Parliament of Australia. It is one of the main statutes under which income tax is calculated. The Act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997 Act.

The reason for rewriting the act is that amendments over the years have made it thousands of pages long, and very complex. Amendments have also created subsection upon subsection.