Income Tax Assessment Act 1997

SDiv61-J

Amended by:


Tax Laws Amendment (Stronger Fairer Simpler and Other Measures) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
29/03/2012 Repeal Title 'Subdivision 61-J - 25 percent entrepreneurs tax offset'

Tax Laws Amendment (2004 Measures No.7) Act 2005 (assent 1/04/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
1/04/2005 Insert Title 'Subdivision 61-J - 25 percent enterpreneurs' tax offset'