Income Tax Assessment Act 1997
30-315
Amended by:
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (assent 28/6/2024)
3-Sch3-Cl4
| Commenced | Action | Note |
| 29/06/2024 | Amend |
3-Sch4-Cl4
| Commenced | Action | Note |
| 1/07/2024 | Amend |
3-Sch4-Cl5
| Commenced | Action | Note |
| 1/07/2024 | Amend |
Treasury Laws Amendment (2022 Measures No. 5) Act 2023 (assent 16/2/2023)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/04/2023 | Amend |
3-Sch1-Cl11
| Commenced | Action | Note |
| 1/04/2023 | Amend |
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/04/2023 | Amend |
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/04/2023 | Amend |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/04/2023 | Amend |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/04/2023 | Amend |
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (assent 31/3/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl4
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch3-Cl5
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch3-Cl6
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch3-Cl7
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch3-Cl8
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch3-Cl9
| Commenced | Action | Note |
| 1/04/2022 | Amend |
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 (assent 22/2/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl10
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch7-Cl11
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch7-Cl12
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch7-Cl7
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch7-Cl8
| Commenced | Action | Note |
| 1/04/2022 | Amend |
3-Sch7-Cl9
| Commenced | Action | Note |
| 1/04/2022 | Amend |
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-Cl50
| Commenced | Action | Note |
| 1/01/2022 | Amend |
3-Sch3-Cl57
| Commenced | Action | Note |
| 1/01/2022 | Amend |
3-Sch3-Cl58
| Commenced | Action | Note |
| 1/01/2022 | Amend |
3-Sch3-Cl59
| Commenced | Action | Note |
| 1/01/2022 | Amend |
3-Sch3-Cl61
| Commenced | Action | Note |
| 1/01/2022 | Amend |
3-Sch3-Cl62
| Commenced | Action | Note |
| 1/01/2022 | Amend |
Treasury Laws Amendment (2021 Measures No. 3) Act 2021 (assent 29/6/2021)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl10
| Commenced | Action | Note |
| 1/07/2021 | Amend |
3-Sch5-Cl11
| Commenced | Action | Note |
| 1/07/2021 | Amend |
3-Sch5-Cl6
| Commenced | Action | Note |
| 1/07/2021 | Amend |
3-Sch5-Cl7
| Commenced | Action | Note |
| 1/07/2021 | Amend |
3-Sch5-Cl8
| Commenced | Action | Note |
| 1/07/2021 | Amend |
3-Sch5-Cl9
| Commenced | Action | Note |
| 1/07/2021 | Amend |
Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (assent 11/12/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 1/01/2021 | Amend |
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (assent 3/9/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl10
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl11
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl12
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl13
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl6
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl7
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl8
| Commenced | Action | Note |
| 1/10/2020 | Amend |
3-Sch5-Cl9
| Commenced | Action | Note |
| 1/10/2020 | Amend |
Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020 (assent 13/2/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 14/02/2020 | Amend |
3-Sch2-Cl3
| Commenced | Action | Note |
| 14/02/2020 | Amend |
3-Sch2-Cl4
| Commenced | Action | Note |
| 14/02/2020 | Amend |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl75
| Commenced | Action | Note |
| 1/07/2019 | Amend |
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (assent 1/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch10-Cl10
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch10-Cl6
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch10-Cl7
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch10-Cl8
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch10-Cl9
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch8-Cl41
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch8-Cl42
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch9-Cl4
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch9-Cl5
| Commenced | Action | Note |
| 1/04/2019 | Amend |
3-Sch9-Cl6
| Commenced | Action | Note |
| 1/04/2019 | Amend |
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (assent 24/8/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading Speech - REPS
3-Sch5-Cl2
| Commenced | Action | Note |
| 1/10/2018 | Amend |
Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (assent 30/10/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 1/01/2018 | Amend |
Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (assent 4/4/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl10
| Commenced | Action | Note |
| 5/04/2017 | Amend |
3-Sch3-Cl5
| Commenced | Action | Note |
| 5/04/2017 | Amend |
3-Sch3-Cl6
| Commenced | Action | Note |
| 5/04/2017 | Amend |
3-Sch3-Cl7
| Commenced | Action | Note |
| 5/04/2017 | Amend |
3-Sch3-Cl8
| Commenced | Action | Note |
| 5/04/2017 | Amend |
3-Sch3-Cl9
| Commenced | Action | Note |
| 5/04/2017 | Amend |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl37
| Commenced | Action | Note |
| 1/04/2017 | Amend |
Treasury Laws Amendment (Bourke Street Fund) Act 2017 (assent 28/2/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/04/2017 | Amend |
Tax Laws Amendment (Gifts) Act 2015 (assent 11/12/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1cl3
| Commenced | Action | Note |
| 11/12/2015 | Amend |
3-Sch1cl4
| Commenced | Action | Note |
| 11/12/2015 | Amend |
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 (assent 19/03/2015)
3-Sch4-Cl4
| Commenced | Action | Note |
| 19/03/2015 | Amend |
3-Sch4-Cl5
| Commenced | Action | Note |
| 19/03/2015 | Amend |
3-Sch4-Cl6
| Commenced | Action | Note |
| 19/03/2015 | Amend |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl10
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch10-Cl10A
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch10-Cl11
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch10-Cl7
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch10-Cl8
| Commenced | Action | Note |
| 29/06/2013 | Amend |
3-Sch10-Cl9
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Tax Laws Amendment (2013 Measures No. 3) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 30/06/2013 | Amend |
3-Sch3-Cl4
| Commenced | Action | Note |
| 30/06/2013 | Amend |
Tax Laws Amendment (2013 Measures No. 1) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
| Commenced | Action | Note |
| 29/06/2013 | Amend |
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl25
| Commenced | Action | Note |
| 1/01/2014 | Amend |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl10
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch4-Cl11
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch4-Cl13
| Commenced | Action | Note |
| 1/07/2019 | Amend |
3-Sch4-Cl15
| Commenced | Action | Note |
| 1/07/2023 | Amend |
3-Sch4-Cl6
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch4-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch4-Cl8
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch4-Cl9
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl7
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch2-Cl8
| Commenced | Action | Note |
| 28/06/2013 | Amend |
3-Sch2-Cl9
| Commenced | Action | Note |
| 28/06/2013 | Amend |
Tax Laws Amendment (2012 Measures No. 5) Act 2012 (assent 10/12/2012)
3-Sch5-Cl2
| Commenced | Action | Note |
| 10/12/2012 | Amend |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl18
| Commenced | Action | Note |
| 21/03/2012 | Amend |
Tax Laws Amendment (2011 Measures No. 6) Act 2011 (assent 3/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl10
| Commenced | Action | Note |
| 1/07/2013 | Amend |
3-Sch3-Cl12
| Commenced | Action | Note |
| 1/07/2014 | Amend |
3-Sch3-Cl14
| Commenced | Action | Note |
| 1/07/2015 | Amend |
3-Sch3-Cl2
| Commenced | Action | Note |
| 22/02/2011 | Amend |
3-Sch3-Cl7
| Commenced | Action | Note |
| 3/11/2011 | Amend |
3-Sch3-Cl8
| Commenced | Action | Note |
| 3/11/2011 | Amend |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/01/2011 | Amend |
3-Sch1-Cl5
| Commenced | Action | Note |
| 27/06/2011 | Amend |
3-Sch1-Cl6
| Commenced | Action | Note |
| 27/06/2011 | Amend |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/07/2016 | Amend |
3-Sch5-Cl47
| Commenced | Action | Note |
| 27/06/2011 | Amend |
3-Sch5-Cl48
| Commenced | Action | Note |
| 27/06/2011 | Insert |
3-Sch5-Cl49
| Commenced | Action | Note |
| 27/06/2011 | Amend |
3-Sch5-Cl54
| Commenced | Action | Note |
| 1/07/2011 | Amend |
Tax Laws Amendment (2010 Measures No. 4) Act 2010 (assent 7/12/2010)
Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch6-Cl5
| Commenced | Action | Note |
| 1/04/2010 | Amend |
Sch6-Cl6
| Commenced | Action | Note |
| 7/12/2010 | Amend |
Sch6-Cl7
| Commenced | Action | Note |
| 7/12/2010 | Amend |
Sch7-Cl2
| Commenced | Action | Note |
| 7/12/2010 | Amend |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 (assent 24/03/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl2
| Commenced | Action | Note |
| 4/06/2009 | Amend |
3-Sch4-Cl4
| Commenced | Action | Note |
| 24/03/2010 | Amend |
3-Sch4-Cl5
| Commenced | Action | Note |
| 24/03/2010 | Amend |
Tax Laws Amendment (2009 Measures No. 3) Act 2009 (assent 24/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl4
| Commenced | Action | Note |
| 24/06/2009 | Amend |
3-Sch4-Cl5
| Commenced | Action | Note |
| 24/06/2009 | Amend |
3-Sch4-Cl6
| Commenced | Action | Note |
| 24/06/2009 | Amend |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (assent 23/06/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl10
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch5-Cl11
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch5-Cl12
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch5-Cl8
| Commenced | Action | Note |
| 23/06/2009 | Amend |
3-Sch5-Cl9
| Commenced | Action | Note |
| 23/06/2009 | Amend |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl3
| Commenced | Action | Note |
| 22/06/2006 | Amend |
3-Sch2-Cl4
| Commenced | Action | Note |
| 22/06/2006 | Amend |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Insert |