Income Tax Assessment Act 1997

Div723

Amended by:

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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-Cl1

Commenced	Action	Note
24/10/2002	Insert	Title 'Division 723 - Direct value shifting by creating right over non-depreciating asset'