Income Tax Assessment Act 1997

205-35(1)(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-Cl26

Commenced Action Note
1/01/2021 Amend

3-Sch2-Cl27

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-Cl26

Commenced Action Note
30/09/2014 Amend

3-Sch2-Cl27

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-Cl60

Commenced Action Note
29/06/2013 Amend

3-Sch6-Cl61

Commenced Action Note
29/06/2013 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-Cl94

Commenced Action Note
8/09/2011 Substitute