Income Tax Assessment Act 1936
46A(1)
Amended by:
New Business Tax System (Debt and Equity) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
Commenced | Action | Note |
01/07/2001 | Amend | Substituted definition of 'dividend' |
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3
Commenced | Action | Note |
01/07/2000 | Amend | Omitted definition of 'insurance funds' |
01/07/2000 | Amend | Omitted definition of 'life assurance company' |
01/07/2000 | Amend | Omitted definition of 'standard component' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
Commenced | Action | Note |
02/06/1997 | Amend | Inserted definition of 'standard component' |
02/06/1997 | Amend | Omitted definition of 'non-fund component' |
Taxation Laws Amendment Act (No. 1) 1995 (assent 25/10/1995)
Explanatory Memorandum - SEN
Second Reading Speech - The SEN
3-Sch1
Commenced | Action | Note |
25/10/1995 | Amend | Inserted definition of "life assurance company" |
25/10/1995 | Amend | Inserted definition of "non-fund component" |
25/10/1995 | Amend | Inserted definition of "the insurance funds" |
Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (assent 24/06/1986)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
13(a)
Commenced | Action | Note |
22/07/1986 | Substitute | Inserted definition of "dividend" |
22/07/1986 | Substitute | Inserted definition of "private company dividend" |
Income Tax Laws Amendment Act 1981 (assent 24/06/1981)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
24-Sch
Commenced | Action | Note |
24/06/1981 | Amend |
Income Tax Assessment Act 1973 (assent 14/06/1973)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
22-Sch
Commenced | Action | Note |
14/06/1973 | Amend |