Income Tax Assessment Act 1997
820-603(5)(c)
Amended by:
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (assent 26/06/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl21
Commenced | Action | Note |
26/06/2005 | Amend |