Income Tax Assessment Act 1997
Div721
Amended by:
New Business Tax System (Consolidation) Act (No. 1) 2002 (assent 22/08/2002)
Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - SEN
Second Reading - REPS
4-Sch1-Cl2
Commenced | Action | Note |
24/10/2002 | Insert | Title 'Division 721 - Liability for payment of tax where head company fails to pay on time' |