Income Tax Assessment Act 1936
159GE(1)
Amended by:
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl362
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'associate' |
3-Sch2-Cl363
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'capital expenditure deduction' |
3-Sch2-Cl364
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'Division 10 10AA or 10A property' |
3-Sch2-Cl365
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'Division 10 10AA or 10A property' |
3-Sch2-Cl366
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'Division 10 10AA or 10A property' |
3-Sch2-Cl367
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'Division 10AAA property' |
3-Sch2-Cl368
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'Division 10C or 10D property' |
3-Sch2-Cl369
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'eligible amount' |
3-Sch2-Cl370
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'eligible depreciation property' |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend | Amended definition of 'Division 10AAA property' |
| 30/06/2001 | Amend | Amended definition of 'eligible amount' |
| 30/06/2001 | Amend | Amended definition of 'eligible depreciation property' |
| 30/06/2001 | Amend | Substituted definition of 'Division 10 10AA or 10A property' |
| 30/06/2001 | Amend | Substituted definition of 'capital expenditure deduction' |
| 30/06/2001 | Amend | Substituted definition of 'eligible spectrum licence' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch11
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'Division 10, 10AA or 10A property' |
| 01/07/1997 | Amend | Amended definition of 'capital expenditure deduction' |
3-Sch6
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'depreciation deduction' |
| 01/07/1997 | Amend | Amended definition of 'eligible amount' |
| 01/07/1997 | Amend | Amended definition of 'eligible depreciation property' |
Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997)
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'Division 10, 10AA or 10A property' |
| 01/07/1997 | Amend | Amended definition of 'Division 10AAA property' |
| 01/07/1997 | Amend | Amended definition of 'capital expenditure deduction' |
Taxation Laws Amendment Act (No. 2) 1995 (assent 16/12/1995)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - Consideration resumed from 30 March. - REPS
Second Reading - The SEN
3-Sch1
| Commenced | Action | Note |
| 16/12/1995 | Amend | Amended definition of "exempt public body" |