Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 152 inserted by No 165 of 1999 (as amended by No 173 of 2000).

S 152-300 amended by No 42 of 2009, s 3 and Sch 2 item 33, by substituting the third and fourth paragraphs for the third paragraph, effective 23 June 2009. For transitional provision relating to choice, see note under s 152-10(1) . The third paragraph formerly read:

You may choose not to apply the concession in section 152-205 (small business 50% reduction) before this one. For an additional concession, see also Subdivision 152-E (small business roll-over).

S 152-300 amended by No 58 of 2006 , s 3 and Sch 7 item 84, by substituting " You may choose not to apply the concession in section 152-205 (small business 50% reduction) " for " The concession in section 152-205 (small business 50% reduction) applies " , effective 22 June 2006.

S 152-300 inserted by No 165 of 1999 (as amended by No 173 of 2000).