Income Tax Assessment Act 1997
295-390(3)
Amended by:
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl6
Commenced | Action | Note |
1/01/2017 | Amend | Amended definition of 'average value of current pension liabilities' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch5-Cl43
Commenced | Action | Note |
15/03/2007 | Amend | Amended definition of 'average value of superannuation liabilities' |