Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 855 inserted by No 168 of 2006 , s 3 and Sch 4 item 2, applicable to CGT events that happen on or after 12 December 2006.

Subdiv 855-A inserted by No 168 of 2006 , s 3 and Sch 4 item 2, applicable to CGT events that happen on or after 12 December 2006.

S 855-20 amended by No 12 of 2012, s 3 and Sch 6 item 168, by substituting " *minerals " for " minerals " in para (b), effective 21 March 2012.

S 855-20 amended by No 88 of 2009, s 3 and Sch 5 item 337, by inserting " (including a lease of land, if the land is situated in Australia) " after " Australia " in para (a), effective 18 September 2009. No 88 of 2009, s 3 and Sch 5 item 338 contains the following application provision:

Application of item 337  
(1)
The amendment made by item 337 applies in relation to CGT events happening on or after 20 May 2009.

(2)
Furthermore, the amendment is to be disregarded for the purposes of interpreting Subdivision 855-A of the Income Tax Assessment Act 1997 as in force before 18 September 2009.

S 855-20 inserted by No 168 of 2006 , s 3 and Sch 4 item 2, applicable to CGT events that happen on or after 12 December 2006.