Income Tax Assessment Act 1997
Div139
Amended by:
New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch15-Cl10
| Commenced | Action | Note |
| 24/10/2002 | Repeal | Title 'Division 139 - Value shifting through debt forgiveness' |
New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 10/12/1999 | Insert | Title 'Division 139 - Value shifting through debt forgiveness' |