Income Tax Assessment Act 1997
112-97
Amended by:
Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl17
| Commenced | Action | Note |
| 21/02/2018 | Amend |
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl14
| Commenced | Action | Note |
| 1/07/2016 | Amend |
Tax Laws Amendment (Norfolk Island CGT Exemption) Act 2016 (assent 18/3/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2016 | Amend |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (assent 16/09/2015)
Replacement Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl13
| Commenced | Action | Note |
| 16/09/2015 | 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-Cl189
| Commenced | Action | Note |
| 1/07/2015 | Amend |
3-Sch6-Cl30
| Commenced | Action | Note |
| 25/06/2015 | Amend |
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (assent 26/05/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/07/2016 | Amend |
3-Sch1-Cl13
| Commenced | Action | Note |
| 1/07/2016 | Amend |
Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (assent 17/07/2014)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl162
| Commenced | Action | Note |
| 1/07/2014 | Amend |
Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (assent 28/06/2013)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl15
| Commenced | Action | Note |
| 2/07/2013 | Amend |
3-Sch1-Cl4
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl21
| Commenced | Action | Note |
| 21/03/2012 | Amend |
Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl15B
| Commenced | Action | Note |
| 2/4/2012 | Amend |
3-Sch2-Cl16
| Commenced | Action | Note |
| 2/4/2012 | Amend |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl387
| Commenced | Action | Note |
| 27/06/2011 | Amend |
3-Sch5-Cl388
| Commenced | Action | Note |
| 27/06/2011 | Amend |
Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl28
| Commenced | Action | Note |
| 1/07/2010 | Amend |
3-Sch2-Cl29
| 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-Sch6-Cl137
| Commenced | Action | Note |
| 3/06/2010 | Amend |
3-Sch6-Cl138
| Commenced | Action | Note |
| 3/06/2010 | Amend |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl13
| Commenced | Action | Note |
| 1/07/2013 | Amend |
3-Sch2-Cl3
| Commenced | Action | Note |
| 25/03/2010 | 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-Cl34
| Commenced | Action | Note |
| 14/12/2009 | Amend |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl11
| Commenced | Action | Note |
| 18/09/2009 | Amend |
3-Sch3-Cl12
| Commenced | Action | Note |
| 18/09/2009 | Amend |
3-Sch3-Cl13
| Commenced | Action | Note |
| 18/09/2009 | Amend |
3-Sch3-Cl14
| Commenced | Action | Note |
| 18/09/2009 | Amend |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl19
| Commenced | Action | Note |
| 23/06/2009 | Amend |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl73
| Commenced | Action | Note |
| 26/03/2009 | Amend |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
| Commenced | Action | Note |
| 3/10/2008 | Amend |
3-Sch1-Cl7
| Commenced | Action | Note |
| 3/10/2008 | Amend |
3-Sch3-Cl93
| Commenced | Action | Note |
| 3/10/2008 | Amend |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl3
| Commenced | Action | Note |
| 26/06/2008 | 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-Sch1-Cl59
| Commenced | Action | Note |
| 25/09/2007 | Amend |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl16
| 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-Cl191
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl192
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl193
| 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-Sch2-Cl696
| Commenced | Action | Note |
| 14/09/2006 | Amend |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl73
| Commenced | Action | Note |
| 22/06/2006 | Amend |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl14
| Commenced | Action | Note |
| 30/06/2004 | Amend |
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (assent 17/12/2003)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl52
| Commenced | Action | Note |
| 17/12/2003 | Amend |
Taxation Laws Amendment Act (No. 3) 2003 (assent 14/10/2003)
Revised Explanatory Memorandum - SEN
Second Reading Speech - SEN
5-Sch6-Cl23
| Commenced | Action | Note |
| 14/10/2003 | Amend |
Sch6-Cl23
| Commenced | Action | Note |
| 14/10/2003 | Amend |
Taxation Laws Amendment Act (No. 7) 2000 (assent 21/12/2000)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
4-Sch4
| Commenced | Action | Note |
| 21/12/2000 | Amend |
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (assent 30/06/2000)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2000 | Amend |
New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9
| Commenced | Action | Note |
| 10/12/1999 | Amend |
Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999 (assent 16/07/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2
| Commenced | Action | Note |
| 16/07/1999 | Amend |