Income Tax Assessment Act 1997
45-5(3)(a)
Amended by:
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
Commenced | Action | Note |
30/06/2001 | Substitute |