Income Tax Assessment Act 1936

128AE(1)

Amended by:

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New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (assent 21/03/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl4

Commenced	Action	Note
21/03/2005	Amend	Amended definition of 'security'

Taxation Laws Amendment Act (No. 2) 1996 (assent 18/12/1996)

Explanatory Memorandum - REPS
Second Reading Speech - REPS
Second Reading Speech - The SEN

3-Sch1

Commenced	Action	Note
18/12/1996	Amend	Inserted definition of "offshore gold borrowing"
18/12/1996	Amend	Inserted definition of "tax exempt gold"

Taxation Laws Amendment Act (No. 4) 1992 (assent 21/12/1992)

Replacement Explanatory Memorandum - SEN
Replacement Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Speech on Amendments and New Clauses to be Moved - REPS

16(a)

Commenced	Action	Note
21/12/1992	Amend	Substituted definition for "offshore banking unit"

16(b)

Commenced	Action	Note
21/12/1992	Amend	Substituted definition for "offshore borrowing"

16(c)

Commenced	Action	Note
21/12/1992	Amend	Omitted definition for "offshore loan"

16(d)

Commenced	Action	Note
21/12/1992	Amend	Inserted definition for "OB activity"
21/12/1992	Amend	Inserted definition for "borrow"
21/12/1992	Amend	Inserted definition for "lend"
21/12/1992	Amend	Inserted definition for "security"