Income Tax Assessment Act 1936
170(14)
Amended by:
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl24
| Commenced | Action | Note |
| 1/01/2021 | Amend | Inserted definition 'medium business entity' |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'DPT assessment' |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl14
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'double taxation agreement' |
3-Sch2-Cl15
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'prescribed provision' |
3-Sch2-Cl16
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'relevant provision' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl108
| Commenced | Action | Note |
| 21/06/2007 | Amend |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl47
| Commenced | Action | Note |
| 22/06/2006 | Amend | Omitted definition of 'international tax sharing treaty' |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (assent 19/12/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 19/12/2005 | Amend | Inserted definition of 'scheme' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 19/12/2005 | Amend | Inserted definition of 'scheme benefit' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 19/12/2005 | Amend | Inserted definition of 'STS taxpayer' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 19/12/2005 | Amend | Omitted definition of 'Tax' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 19/12/2005 | Amend | Inserted definition of 'limited amendment period' |
International Tax Agreements Amendment Act 2003 (assent 5/12/2003)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 5/12/2003 | Amend | Amended definition of 'relevant provision' |
3-Sch3-Cl2
| Commenced | Action | Note |
| 5/12/2003 | Amend | Omitted definition of 'the United Kingdom agreement' |
Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (assent 2/04/2003)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl50
| Commenced | Action | Note |
| 20/05/2002 | Amend | Inserted definition of 'international tax sharing treaty' |
3-Sch1-Cl51
| Commenced | Action | Note |
| 20/05/2002 | Amend | Substituted definition of 'relevant provision' |
Income Tax (International Agreements) Amendment Act 1995 (assent 29/03/1995)
Explanatory Memorandum - REPS
Second Reading Speech - The SEN
3-Sch
| Commenced | Action | Note |
| 29/03/1995 | Amend | Amended definition of "double taxation agreement" |
| 29/03/1995 | Amend | Amended definition of "the United Kingdom agreement" |
Taxation Laws Amendment Act 1984 (assent 19/10/1984)
Explanatory Memorandum Part A - REPS
Explanatory Memorandum Part B - REPS
Second Reading Speech - REPS
100
| Commenced | Action | Note |
| 14/12/1984 | Amend | Inserted definition of "tax" |
Income Tax Assessment Amendment Act 1982 (assent 17/05/1982)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
21(c)
| Commenced | Action | Note |
| 17/05/1982 | Insert | Inserted definition of "double taxation agreement" |
| 17/05/1982 | Insert | Inserted definition of "prescribed provision" |
| 17/05/1982 | Insert | Inserted definition of "relevant provision" |
| 17/05/1982 | Insert | Inserted definition of "the United Kingdom agreement" |