Income Tax Assessment Act 1936
PtIII-Div7A-SDivDA
Amended by:
New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch16-Cl18
Commenced | Action | Note |
24/10/2002 | Insert | Title 'Subdivision DA - Demerger dividends not treated as dividends' |