Income Tax Assessment Act 1936
160ZZV
Amended by:
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl41
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'derivative transaction' |
3-Sch1-Cl42
| Commenced | Action | Note |
| 26/03/2009 | Amend | Amended definition of 'derivative transaction' |
Taxation Laws Amendment Act (No. 2) 1997 (assent 30/06/1997)
3-Sch5
| Commenced | Action | Note |
| 30/06/1997 | Amend | Inserted definition of 'interest' |
Taxation Laws Amendment Act (No. 3) 1994 (assent 28/11/1994)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Further Supplementary Explanatory Memorandum - SEN
113
| Commenced | Action | Note |
| 28/11/1994 | Insert | Inserted definition of "Australian branch" |
| 28/11/1994 | Insert | Inserted definition of "accounting records" |
| 28/11/1994 | Insert | Inserted definition of "derivative transaction" |
| 28/11/1994 | Insert | Inserted definition of "foreign bank" |
| 28/11/1994 | Insert | Inserted definition of "foreign exchange transaction" |
| 28/11/1994 | Insert | Inserted definition of "offshore banking unit" |
| 28/11/1994 | Insert | Inserted definition of "time of establishment" |