Income Tax Assessment Act 1997
13-1
Amended by:
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (assent 23/6/2023)
3-Sch9-Cl5
| Commenced | Action | Note |
| 24/06/2023 | 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-Sch1-Cl18
| Commenced | Action | Note |
| 15/10/2020 | Amend |
3-Sch2-Cl16
| Commenced | Action | Note |
| 1/01/2021 | Amend |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl72
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (assent 21/6/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/07/2024 | Amend |
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Social Services Legislation Amendment (Welfare Reform) Act 2018 (assent 11/4/2018)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl32
| Commenced | Action | Note |
| 20/09/2020 | Amend |
3-Sch5-Cl33
| Commenced | Action | Note |
| 20/09/2020 | Amend |
3-Sch5-Cl34
| Commenced | Action | Note |
| 20/09/2020 | Amend |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl42
| Commenced | Action | Note |
| 1/07/2023 | Amend |
Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl15
| 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-Cl8
| Commenced | Action | Note |
| 1/07/2018 | Amend |
Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (assent 4/4/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl4
| Commenced | Action | Note |
| 5/04/2017 | Amend |
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/07/2016 | Amend |
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/07/2016 | 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-Sch6-Cl21
| Commenced | Action | Note |
| 5/05/2016 | Amend |
Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 26/08/2015 | Amend |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl24
| Commenced | Action | Note |
| 25/06/2015 | Amend |
3-Sch2-Cl25
| Commenced | Action | Note |
| 25/06/2015 | Amend |
3-Sch2-Cl26
| Commenced | Action | Note |
| 25/06/2015 | Amend |
3-Sch6-Cl13
| Commenced | Action | Note |
| 25/06/2015 | Amend |
3-Sch6-Cl14
| Commenced | Action | Note |
| 25/06/2015 | 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-Cl3
| Commenced | Action | Note |
| 20/03/2015 | Amend |
3-Sch6-Cl16
| Commenced | Action | Note |
| 19/03/2015 | Amend |
3-Sch6-Cl51
| Commenced | Action | Note |
| 1/07/2020 | Amend |
3-Sch7-Cl13
| Commenced | Action | Note |
| 20/03/2015 | Amend |
3-Sch7-Cl14
| Commenced | Action | Note |
| 20/03/2015 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (assent 19/03/2015)
3-Sch1-Cl1
| Commenced | Action | Note |
| 20/03/2015 | 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-Sch2-Cl14
| Commenced | Action | Note |
| 30/09/2014 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (assent 18/03/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl7
| Commenced | Action | Note |
| 1/07/2019 | Amend |
3-Sch3-Cl8
| Commenced | Action | Note |
| 1/07/2019 | 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-Cl17
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch1-Cl39
| 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-Sch6-Cl50
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl27
| Commenced | Action | Note |
| 28/06/2013 | 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-Cl5
| Commenced | Action | Note |
| 27/06/2012 | Amend |
Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 21/06/2012 | Amend |
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (assent 26/05/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl4
| Commenced | Action | Note |
| 27/05/2012 | Amend |
Tax Laws Amendment (Stronger Fairer Simpler and Other Measures) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 29/03/2012 | Amend |
3-Sch1-Cl2
| Commenced | Action | Note |
| 29/03/2012 | Amend |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl25
| Commenced | Action | Note |
| 21/03/2012 | Amend |
3-Sch6-Cl26
| Commenced | Action | Note |
| 21/03/2012 | Amend |
Clean Energy (Tax Laws Amendments) Act 2011 (assent 4/12/2011)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl17
| Commenced | Action | Note |
| 1/07/2012 | Amend |
3-Sch3-Cl18
| Commenced | Action | Note |
| 1/07/2012 | Amend |
3-Sch3-Cl19
| Commenced | Action | Note |
| 1/07/2012 | 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-Cl65
| Commenced | Action | Note |
| 8/09/2011 | Amend |
3-Sch3-Cl66
| Commenced | Action | Note |
| 8/09/2011 | Amend |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 (assent 29/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl33
| Commenced | Action | Note |
| 29/06/2011 | Amend |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl154
| Commenced | Action | Note |
| 27/06/2011 | Amend |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl16
| Commenced | Action | Note |
| 1/07/2014 | Repeal |
3-Sch4-Cl2
| Commenced | Action | Note |
| 23/06/2009 | Amend |
Tax Laws Amendment (Education Refund ) Act 2008 (assent 9/12/2008)
Sch1-Cl2
| Commenced | Action | Note |
| 9/12/2008 | Amend |
National Rental Affordability Scheme (Consequential Amendments) Act 2008 (assent 28/11/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2008 | Amend |
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/07/2008 | Amend |
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2008 | Amend |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl60
| Commenced | Action | Note |
| 3/10/2008 | Amend |
3-Sch3-Cl61
| Commenced | Action | Note |
| 3/10/2008 | Amend |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (assent 24/06/2008)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch9-Cl2
| Commenced | Action | Note |
| 24/06/2008 | Amend |
3-Sch9-Cl3
| Commenced | Action | Note |
| 24/06/2008 | Amend |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl135
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl136
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl137
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl138
| Commenced | Action | Note |
| 24/09/2007 | Amend |
3-Sch1-Cl139
| Commenced | Action | Note |
| 24/09/2007 | Amend |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl110
| Commenced | Action | Note |
| 21/06/2007 | Amend |
3-Sch3-Cl111
| Commenced | Action | Note |
| 21/06/2007 | Amend |
3-Sch3-Cl112
| Commenced | Action | Note |
| 21/06/2007 | Amend |
3-Sch3-Cl113
| Commenced | Action | Note |
| 21/06/2007 | Amend |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch9-Cl15
| Commenced | Action | Note |
| 21/06/2007 | Amend |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 (assent 30/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl7A
| Commenced | Action | Note |
| 1/07/2007 | Amend |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl169
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl170
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl171
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl172
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl173
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl174
| Commenced | Action | Note |
| 15/03/2007 | Amend |
3-Sch1-Cl175
| 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-Cl213
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl214
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch1-Cl215
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl624
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl625
| Commenced | Action | Note |
| 14/09/2006 | Amend |
3-Sch2-Cl626
| 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-Cl59
| Commenced | Action | Note |
| 22/06/2006 | 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-Sch3-Cl11
| Commenced | Action | Note |
| 1/10/2001 | 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-Sch9-Cl1
| Commenced | Action | Note |
| 23/06/1998 | Amend |
3-Sch9-Cl2
| Commenced | Action | Note |
| 23/06/1998 | Amend |
3-Sch9-Cl3
| Commenced | Action | Note |
| 23/06/1998 | Amend |