Income Tax Assessment Act 1936
Sch2F-272-140(1)
Amended by:
Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (assent 1/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl31
Commenced | Action | Note |
1/04/2019 | Amend | Inserted definition 'pass the business continuity test' |
3-Sch1-Cl32
Commenced | Action | Note |
1/04/2019 | Amend | Repealed definition 'pass the same business test' |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl19
Commenced | Action | Note |
29/06/2013 | Amend | Inserted definition of 'designated infrastructure project entity' |
3-Sch2-Cl20
Commenced | Action | Note |
29/06/2013 | Insert | Amended definition of 'tax loss' |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl38
Commenced | Action | Note |
14/07/2010 | Amend | Omitted definition of 'approved stock exchange' |
Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch14-Cl56
Commenced | Action | Note |
10/12/2008 | Amend | Omitted definition of 'breakdown in the marriage' |
3-Sch14-Cl57
Commenced | Action | Note |
10/12/2008 | Amend | Inserted definition of 'breakdown in the marriage or relationship' |