Income Tax Assessment Act 1936
82L(1)
Amended by:
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl102
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'prescribed stock exchange' |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl246
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'convertible note' |
New Business Tax System (Debt and Equity) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 01/07/2001 | Amend | Inserted definition of 'CFC' |
| 01/07/2001 | Amend | Inserted definition of 'attributable income' |
Taxation Laws Amendment (Company Law Review) Act 1998 (assent 29/06/1998)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5
| Commenced | Action | Note |
| 1/07/1998 | Amend | Amended definition of 'convertible note' |
Income Tax Laws Amendment Act 1981 (assent 24/06/1981)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
24-Sch
| Commenced | Action | Note |
| 24/06/1981 | Amend | Amended definition of "convertible note" |
| 24/06/1981 | Amend | Amended definition of "qualified person" |
| 24/06/1981 | Amend | Amended definition of "the relevant valuation period" |
| 24/06/1981 | Amend | Amended definition of "the valuation date" |
Companies (Miscellaneous Amendments) Act 1981 (assent 18/06/1981)
45-Sch
| Commenced | Action | Note |
| 01/07/1982 | Amend | Amended definition of "qualified person" |
Statute Law Revision Act 1973 (assent 19/12/1973)
3-Sch1
| Commenced | Action | Note |
| 31/12/1973 | Amend | Amended definition of "qualified person" |