The main Commonwealth statute dealing with income tax (which is a federal tax) are:

Relationship between the Acts

The 1997 Act is a redrafted and renumbered version of the 1936 Act. It makes almost no real changes to the law and is by no means complete; many parts of the 1936 Act remain in operation. The 1997 Act includes a conversion table for section references in the 1936 Act.

Generally, the provisions of the 1997 Act apply to tax years commencing on 1 July 1997.

The 1997 Act has a simpler English style, and addresses the reader as ‘you’.