Income Tax Assessment Act 1936
177A(1)
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-Sch5-Cl1
| Commenced | Action | Note |
| 1/01/2021 | Amend | Inserted definition 'non-refundable R&D tax offset' |
| 1/01/2021 | Amend | Inserted definition 'refundable R&D tax offset' |
Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (assent 3/10/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/01/2019 | Amend | Inserted definition 'foreign entity participant' |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'DPT base amount' |
| 1/07/2017 | Amend | Inserted definition 'DPT provisions' |
| 1/07/2017 | Amend | Inserted definition 'DPT tax benefit' |
| 1/07/2017 | Amend | Inserted definition 'standard corporate tax rate' |
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'innovation tax offset' |
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 (assent 11/12/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2cl1
| Commenced | Action | Note |
| 11/12/2015 | Amend | Inserted definition of 'Australian customer' |
| 11/12/2015 | Amend | Inserted definition of 'Australian entity' |
| 11/12/2015 | Amend | Inserted definition of 'Australian permanent establishment' |
| 11/12/2015 | Amend | Inserted definition of 'associate' |
| 11/12/2015 | Amend | Inserted definition of 'entity' |
| 11/12/2015 | Amend | Inserted definition of 'foreign entity' |
| 11/12/2015 | Amend | Inserted definition of 'foreign law' |
| 11/12/2015 | Amend | Inserted definition of 'global group' |
| 11/12/2015 | Amend | Inserted definition of 'significant global entity' |
| 11/12/2015 | Amend | Inserted definition of 'supply' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl69
| Commenced | Action | Note |
| 24/09/2007 | Amend | Omitted definition of 'foreign tax credit' |
3-Sch1-Cl70
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'foreign income tax offset' |
Taxation Laws Amendment Act (No. 7) 2000 (assent 21/12/2000)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
4-Sch4
| Commenced | Action | Note |
| 21/12/2000 | Amend | Substituted definition of 'capital loss' |
Taxation Laws Amendment Act (No. 1) 1999 (assent 9/04/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 09/04/1999 | Insert | Inserted definition of 'capital loss' |
Taxation Laws Amendment Act (No. 3) 1999 (assent 31/03/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 9/04/1999 | Amend | Inserted definition of 'foreign tax credit' |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
10
| Commenced | Action | Note |
| 22/12/1992 | Amend | Omitted definition of "section 159TL rebate" |
Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)
17(a)
| Commenced | Action | Note |
| 28/12/1990 | Amend | Inserted definition of "section 159TL rebate" |