Income Tax Assessment Act 1997
SDiv42-K
Amended by:
New Business Tax System (Capital Allowances) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum and correction - REPS
Second Reading Speech - REPS
3-Sch3
| Commenced | Action | Note |
| 10/12/1999 | Insert | Title 'Subdivision 42-K - Rules for small business taxpayers' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Insert | Title 'Subdivision 42-K - Car depreciation limit' |