Income Tax Assessment Act 1997

977-5

Amended by:

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Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl4

Commenced	Action	Note
5/05/2016	Amend

New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch15-Cl19

Commenced	Action	Note
24/10/2002	Insert	Title 'Division 977 - Realisation events and the gains and losses they realise for income tax purposes'