Income Tax Assessment Act 1997
SDiv415-B
Amended by:
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl4
| Commenced | Action | Note |
| 29/06/2013 | Insert | Title 'Subdivision 415-B - Tax losses and bad debts' |