Income Tax Assessment Act 1997
355-100(3)
Amended by:
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl9
| Commenced | Action | Note |
| 1/01/2021 | Substitute |
Tax Laws Amendment (Research and Development) Act 2015 (assent 5/03/2015)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl12
| Commenced | Action | Note |
| 1/07/2024 | Repeal |
3-Sch1-Cl4
| Commenced | Action | Note |
| 5/03/2015 | Insert |