Income Tax Assessment Act 1997

195-15(5)(b)

Amended by:


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-Sch2-Cl22

Commenced Action Note
1/01/2021 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-Cl21

Commenced Action Note
30/09/2014 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-Cl55

Commenced Action Note
29/06/2013 Amend

New Business Tax System (Consolidation) Act (No. 1) 2002 (assent 22/08/2002)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - SEN
Second Reading - REPS

4-Sch3-Cl34

Commenced Action Note
24/10/2002 Amend