Income Tax Assessment Act 1997
995-1
Amended by:
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (assent 20/9/2023)
3-Sch3-Cl41
| Commenced | Action | Note |
| 20/10/2023 | Amend | Amended definition 'recognised tax adviser' |
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (assent 14/9/2023)
3-Sch4-Cl74
| Commenced | Action | Note |
| 15/09/2023 | Amend | Substituted definition 'recognised tax adviser' |
3-Sch4-Cl75
| Commenced | Action | Note |
| 15/09/2023 | Amend | "Repealed definition 'registered tax agentBAS agent or tax (financial) adviser'" |
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (assent 28/6/2023)
3-Sch3-Cl10
| Commenced | Action | Note |
| 1/01/2024 | Amend | Repealed definition 'harm prevention charity' |
3-Sch3-Cl15
| Commenced | Action | Note |
| 1/01/2024 | Amend | Repealed definition 'cultural organisation' |
3-Sch3-Cl6
| Commenced | Action | Note |
| 1/01/2024 | Amend | Repealed definition 'environmental organisation' |
Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (assent 23/6/2023)
3-Sch1-Cl4
| Commenced | Action | Note |
| 1/07/2023 | Amend | Substituted definition 'completed' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/07/2023 | Amend | Substituted definition 'development expenditure' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 1/07/2023 | Amend | Inserted definition 'digital game' |
| 1/07/2023 | Amend | Inserted definition 'ongoing development' |
| 1/07/2023 | Amend | Inserted definition 'ported' |
| 1/07/2023 | Amend | Inserted definition 'qualifying Australian development expenditure' |
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021 (assent 10/9/2021)
Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch1-Cl3
| Commenced | Action | Note |
| 11/12/2021 | Amend | Amended definition 'Innovation and Science Australia' |
| 11/12/2021 | Amend | Amended definition 'form approved by Innovation and Science Australia' |