Income Tax Assessment Act 1997

Div123

Amended by:

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New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced	Action	Note
10/12/1999	Repeal	Title 'Division 123 - Small business roll-over'