Income Tax Assessment Act 1997
355-315(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-Sch5-Cl28
Commenced | Action | Note |
1/01/2021 | Substitute |