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 152-400 amended by No 55 of 2007 , s 3 and Sch 1 item 56, by substituting " if the basic conditions in Subdivision 152-A are satisfied for the gain " for " if you acquire replacement assets " , applicable to CGT events happening in the 2006-07 income year or later income years.

S 152-400 amended by No 58 of 2006 , s 3 and Sch 7 item 85, 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 152-400 inserted by No 165 of 1999 (as amended by No 173 of 2000).