Income Tax Assessment Act 1997

Div 345 repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Div 345 inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

Subdiv 345-C repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Subdiv 345-C inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

S 345-100(1) renumbered from 345-100 by No 31 of 2011, s 3 and Sch 3 item 33, by inserting " (1) " before " A " , applicable in relation to acquisitions of qualifying interests in dwellings on or after 26 May 2011.

Former s 345-100 inserted by No 45 of 2008.