Income Tax Assessment Act 1997
328-243(1A)(c)
Amended by:
Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (assent 8/03/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl6
Commenced | Action | Note |
1/04/2016 | Amend |