Income Tax Assessment Act 1997

SDiv355-H

Amended by:

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Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl29

Commenced	Action	Note
1/01/2021	Substitute	Substituted title 'Subdivision 355 H - Catch up deductions for balancing adjustment events for assets used for R&D activities'

Tax Laws Amendment (Research and Development) Act 2011 (assent 8/08/2011)

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

3-Sch1-Cl1

Commenced	Action	Note
8/09/2011	Insert	Title 'Subdivision 355-H - Feedstock adjustments'