Income Tax Assessment Act 1997
Div620
Amended by:
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl16
Commenced | Action | Note |
21/03/2012 | Insert | Title 'Division 620 - Assets of wound-up corporation passing to corporation with not significantly different ownership' |