Income Tax Assessment Act 1936
371(2B)
Amended by:
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl22
| Commenced | Action | Note |
| 14/07/2010 | Repeal |
Income Tax Assessment Amendment (Foreign Investment) Act 1992 (assent 18/12/1992)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
17(c)
| Commenced | Action | Note |
| 01/01/1993 | Insert | Inserted definition of "FIF income of the eligible entity" |
| 01/01/1993 | Insert | Inserted definition of "FIF income" |
| 01/01/1993 | Insert | Inserted definition of "Notional assessable income" |
| 01/01/1993 | Insert | Inserted definition of "Notional income of the interposed entity" |
| 01/01/1993 | Insert | Inserted definition of "Section 456 amount" |
| 01/01/1993 | Insert | Inserted definition of "Section 529 amount" |