Income Tax Assessment Act 1997
Div615
Amended by:
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (assent 12/12/2014)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
4-Sch1-Cl1
| Commenced | Action | Note |
| 12/12/2014 | Insert | Title 'Division 615 - Roll-overs for business restructures' |