Income Tax Assessment Act 1997

SDiv328-F

Amended by:

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Tax Laws Amendment (Small Business Measures No. 3) Act 2015 (assent 26/08/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced	Action	Note
26/08/2015	Insert	Inserted title 'Subdivision 328-F - Small business income tax offset'

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl85

Commenced	Action	Note
21/06/2007	Repeal	Title 'Subdivision 328-F - Entities eligible to be STS taxpayers'

New Business Tax System (Simplified Tax System) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

Commenced	Action	Note
30/06/2001	Insert	Title 'Subdivision 328-F - Entities eligible to be STS taxpayers'