Income Tax Assessment Act 1997
SDiv328-G
Amended by:
Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (assent 8/03/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 1/04/2016 | Insert | Inserted title 'Subdivision 328-G - Restructures of small business' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl86
| Commenced | Action | Note |
| 21/06/2007 | Repeal | Title 'Subdivision 328-G - Entering and leaving the STS' |
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-G - Entering and leaving STS' |