Income Tax Assessment Act 1997
214-45(1)(a)
Amended by:
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl32
Commenced | Action | Note |
1/07/2017 | Amend |
Tax Laws Amendment (2004 Measures No.7) Act 2005 (assent 1/04/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl254
Commenced | Action | Note |
29/06/2002 | Amend |