Income Tax Assessment Act 1997
SDiv41-A
Amended by:
New Business Tax System (Capital Allowances) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
Commenced | Action | Note |
30/06/2001 | Repeal | Title 'Subdivision 41-A - Common rule 1 (Roll-over relief for related entities)' |