Income Tax Assessment Act 1997
SDiv315-D
Amended by:
Tax Laws Amendment (2008 Measures No. 4) Act 2008 (assent 3/10/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl11
Commenced | Action | Note |
3/10/2008 | Insert | Title 'Subdivision 315-D - Special cost base rules for certain shares and rights in holding companies' |