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)

Second Reading Speech - REPS

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)

Second Reading Speech - REPS

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