Income Tax Assessment Act 1997
SDiv292-B
Amended by:
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl7
| Commenced | Action | Note |
| 20/03/2015 | Insert | Inserted title 'Subdivision 292-B - Assessable income and tax offset' |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl44
| Commenced | Action | Note |
| 29/06/2013 | Repeal | Title 'Subdivision 291-B - Excess concessional contributions' |
Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 15/03/2007 | Insert | Title 'Subdivision 292-B - Excess confessional contributions tax' |