Income Tax Assessment Act 1997
307-5(1)
Amended by:
Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024 (assent 1/10/2024)
3-Sch2-Cl2
| Commenced | Action | Note |
| 2/10/2024 | Amend |
Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (assent 20/9/2023)
3-Sch4-Cl4
| Commenced | Action | Note |
| 15/09/2024 | Amend |
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 (assent 22/3/2021)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 23/03/2021 | Amend | Amended definition 'superannuation benefit' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 23/03/2021 | Amend | Amended definition 'superannuation benefit' |
3-Sch2-Cl3
| Commenced | Action | Note |
| 29/03/2021 | Amend |
3-Sch2-Cl4
| Commenced | Action | Note |
| 29/03/2021 | Amend |
Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (assent 17/12/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl92
| Commenced | Action | Note |
| 1/01/2021 | Amend | Amended definition 'superannuation benefit' |
Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 (assent 12/3/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 13/03/2019 | Amend |
3-Sch3-Cl4
| Commenced | Action | Note |
| 13/03/2019 | Amend |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (assent 29/3/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl21
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl22
| Commenced | Action | Note |
| 1/04/2018 | Amend |
3-Sch1-Cl23
| Commenced | Action | Note |
| 1/04/2018 | Amend |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2013 | Amend |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2013 | Amend |
Superannuation Legislation Amendment Act 2010 (assent 16/11/2010)
3-Sch1-Cl16
| Commenced | Action | Note |
| 17/11/2010 | Amend |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl31
| Commenced | Action | Note |
| 14/12/2009 | Amend |
3-Sch3-Cl32
| Commenced | Action | Note |
| 14/12/2009 | Amend |
Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl46
| Commenced | Action | Note |
| 27/03/2009 | Amend |
3-Sch2-Cl47
| Commenced | Action | Note |
| 27/03/2009 | Amend |
Temporary Residents' Superannuation Legislation Amendment Act 2008 (assent 11/12/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl31
| Commenced | Action | Note |
| 18/12/2008 | Amend |
3-Sch1-Cl32
| Commenced | Action | Note |
| 18/12/2008 | Amend |