Income Tax Assessment Act 1997

SDiv207-D

Amended by:


Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)

Explanatory Memorandum - REPS

3-Sch10-Cl8

Commenced Action Note
29/06/2002 Substitute Substituted title 'Subdivision 207-D - No gross-up or tax offset where distribution would not be taxed'
29/06/2002 Substitute Title 'Subdivision 207-D - No gross-up or tax offset where distribution would not be taxed'

New Business Tax System (Imputation) Act 2002 (assent 29/06/2002)

Explanatory Memorandum - REPS
Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

Commenced Action Note
29/06/2002 Insert Title 'Subdivision 207-D - Adjustments where the ultimate recipient of a distribution is not a resident'