Income Tax Assessment Act 1997
830-15(5)(a)
Amended by:
Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (assent 17/12/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl101
Commenced | Action | Note |
1/01/2021 | Amend | Amended definition 'foreign hybrid company' |