Income Tax Assessment Act 1936
159GZY
Amended by:
New Business Tax System (Thin Capitalisation) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 01/07/2001 | Repeal |
Taxation Laws Amendment Act (No. 2) 1997 (assent 30/06/1997)
3-Sch2
| Commenced | Action | Note |
| 30/06/1997 | Amend | Amended definition of 'interest' |
Taxation Laws Amendment Act (No. 4) 1988 (assent 24/11/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
51
| Commenced | Action | Note |
| 24/11/1988 | Insert | Inserted definition of "asset" |
| 24/11/1988 | Insert | Inserted definition of "associate" |
| 24/11/1988 | Insert | Inserted definition of "capital entitlement factor" |
| 24/11/1988 | Insert | Inserted definition of "foreign controller" |
| 24/11/1988 | Insert | Inserted definition of "interest" |
| 24/11/1988 | Insert | Inserted definition of "scheme" |