Income Tax Assessment Act 1997
SDiv152-E
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-E - Small business roll-over' |