Income Tax Assessment Act 1997
10-5
Amended by:
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (assent 28/6/2024)
3-Sch6-Cl15
| Commenced | Action | Note |
| 1/07/2024 | Amend |
Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (assent 13/9/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl8
| Commenced | Action | Note |
| 1/10/2021 | Amend |
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-Cl13
| Commenced | Action | Note |
| 1/01/2021 | Amend |
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (assent 3/9/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl61
| Commenced | Action | Note |
| 1/10/2020 | Amend |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl71
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl13
| Commenced | Action | Note |
| 1/04/2018 | Amend |
Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl10
| Commenced | Action | Note |
| 21/02/2018 | Amend |
3-Sch6-Cl9
| Commenced | Action | Note |
| 21/02/2018 | Amend |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl2
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl31
| Commenced | Action | Note |
| 5/05/2016 | Amend |
Omnibus Repeal Day (Autumn 2015) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl16
| Commenced | Action | Note |
| 6/05/2016 | Amend |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl66
| Commenced | Action | Note |
| 1/07/2015 | Amend |
3-Sch1-Cl67
| Commenced | Action | Note |
| 1/07/2015 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 20/03/2015 | Amend |
Omnibus Repeal Day (Autumn 2014) Act (assent 16/10/2014)
3-Sch10-Cl21
| Commenced | Action | Note |
| 17/10/2014 | Amend |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl14
| Commenced | Action | Note |
| 30/09/2014 | Amend |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl16
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch1-Cl88
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl20
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch2-Cl21
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl200
| Commenced | Action | Note |
| 24/11/2011 | Amend |
3-Sch7-Cl201
| Commenced | Action | Note |
| 24/11/2011 | Amend |
3-Sch7-Cl202
| Commenced | Action | Note |
| 24/11/2011 | Amend |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl6
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 (assent 8/09/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 8/09/2012 | Amend |
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (assent 27/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl4
| Commenced | Action | Note |
| 27/06/2012 | Amend |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl7
| Commenced | Action | Note |
| 1/07/2012 | Amend |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl4
| Commenced | Action | Note |
| 2/4/2012 | Amend |
Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)
Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl56
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl57
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl58
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl59
| Commenced | Action | Note |
| 8/09/2011 | Amend |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl40
| Commenced | Action | Note |
| 14/07/2010 | Amend |
3-Sch1-Cl41
| Commenced | Action | Note |
| 14/07/2010 | Amend |
3-Sch1-Cl42
| Commenced | Action | Note |
| 14/07/2010 | Amend |
3-Sch1-Cl43
| Commenced | Action | Note |
| 14/07/2010 | Amend |
Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch4-Cl38
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch5-Cl6
| Commenced | Action | Note |
| 1/07/2010 | Amend |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 3/06/2010 | Amend |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl21
| Commenced | Action | Note |
| 14/12/2009 | Amend |
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 (assent 9/12/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 9/6/2010 | Amend |
3-Sch1-Cl2
| Commenced | Action | Note |
| 9/6/2010 | Amend |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl52
| Commenced | Action | Note |
| 26/03/2009 | Amend |
3-Sch1-Cl53
| Commenced | Action | Note |
| 26/03/2009 | Amend |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/10/2008 | Amend |
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/10/2008 | Amend |
Tax Laws Amendment (2007 Measures No 5) Act 2007 (assent 25/09/2007)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch10-Cl57
| Commenced | Action | Note |
| 1/07/2010 | Amend |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl129
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl130
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl131
| Commenced | Action | Note |
| 24/09/2007 | Amend |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl39
| Commenced | Action | Note |
| 21/06/2007 | Amend |
3-Sch8-Cl12
| Commenced | Action | Note |
| 1/7/07 | Amend |
3-Sch8-Cl13
| Commenced | Action | Note |
| 1/7/07 | Amend |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl151
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl152
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl153
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl154
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl155
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl156
| Commenced | Action | Note |
| 15/03/2007 | Amend |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl200
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl201
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl202
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl567
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl568
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl569
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl570
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl571
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl572
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl573
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl574
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl575
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl576
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl577
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl578
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl579
| Commenced | Action | Note |
| 14/09/2006 | Amend |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (assent 19/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl5
| Commenced | Action | Note |
| 19/06/2006 | Amend |
Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl28
| Commenced | Action | Note |
| 29/01/2001 | Amend |
3-Sch2-Cl29
| Commenced | Action | Note |
| 29/01/2001 | Amend |
3-Sch2-Cl30
| Commenced | Action | Note |
| 29/01/2001 | Amend |
3-Sch2-Cl69
| Commenced | Action | Note |
| 30/07/2001 | Amend |
3-Sch2-Cl70
| Commenced | Action | Note |
| 30/07/2001 | Amend |
3-Sch2-Cl71
| Commenced | Action | Note |
| 30/07/2001 | Amend |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend |
Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN
3-Sch8-Cl13
| Commenced | Action | Note |
| 23/06/1998 | Amend |