In which section and which Act is the formula located to calculate income tax liability? Section 6-4 of the Income Tax Assessment Act 1997 (Cth) Section 4-10 of the Income Tax Assessment Act 1997 (Cth) Section 4-10 of the Income Tax Assessment Act 1936 (Cth) Section 6.1 of the Income Tax Assessment Act 1936 (Cth)