| Income Tax Assessment Act 1997 | |
|---|---|
 | |
| Parliament of Australia | |
| |
| Citation | No. 38 of 1997 or No. 38 of 1997 as amended |
| Territorial extent | States and territories of Australia |
| Assented to | 17 April 1997 |
| Status: In force | |
The Income Tax Assessment Act 1997 (Cth) is an Act of the Parliament of Australia introduced by the Howard government. The Act is one of a few statutes used in Australia to calculate income tax assessments. The Act was passed in an attempt to provide a rewritten income tax assessment statute, as the Income Tax Assessment Act 1936 was considered outdated. New matters relating to Australian income tax law are generally added to the Act, rather than the old 1936 Act.