Income Tax Assessment Act 1997
SDiv152-B
Amended by:
New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 10/12/1999 | Insert | Title 'Subdivision 152-B - Small business 15-year exemption' |