Income Tax Assessment Act 1997

205-15(1)

Amended by:


Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (assent 7/12/2021)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl34

Commenced Action Note
8/12/2021 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-Cl47

Commenced Action Note
1/07/2023 Amend

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl14

Commenced Action Note
1/07/2017 Amend

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl19

Commenced Action Note
19/03/2015 Amend

3-Sch6-Cl55

Commenced Action Note
1/07/2020 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-Cl91

Commenced Action Note
8/09/2011 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-Cl20

Commenced Action Note
18/09/2009 Amend