Income Tax Assessment Act 1936
21A
Amended by:
Taxation Laws Amendment Act (No. 4) 1988 (assent 24/11/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
13
| Commenced | Action | Note |
| 24/11/1988 | Insert | Inserted definition of "arm's length value" |
| 24/11/1988 | Insert | Inserted definition of "income derived by a taxpayer" |
| 24/11/1988 | Insert | Inserted definition of "non-cash business benefit" |
| 24/11/1988 | Insert | Inserted definition of "non-deductible entertainment expenditure" |
| 24/11/1988 | Insert | Inserted definition of "once-only deduction" |
| 24/11/1988 | Insert | Inserted definition of "provide" |
| 24/11/1988 | Insert | Inserted definition of "recipient's contribution" |
| 24/11/1988 | Insert | Inserted definition of "services" |