Income Tax Assessment Act 1936
PtXI-Div14
Amended by:
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl37
Commenced | Action | Note |
14/07/2010 | Repeal | Title 'Division 14 - Exemption for interests in FIFs the value of which is not more than 10% of the value of all taxpayers' interests in FIFs' |
New International Tax Arrangements Act 2004 (assent 23/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl9
Commenced | Action | Note |
23/06/2004 | Amend | Title 'Division 14 - Exemption for interests in FIFs the value of which is not more than 10% of the value of all taxpayer s interests in FIFs' |
Income Tax Assessment Amendment (Foreign Investment) Act 1992 (assent 18/12/1992)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
27
Commenced | Action | Note |
01/01/1993 | Insert | Title "Division 14 - Exemption for Interests in FIFs the Value of which is not more than 5% of Value of all Taxpayer's Interests in FIFs" |