Income Tax Assessment Act 1997
Sdiv61-N
Amended by:
Tax Laws Amendment (Shipping Reform) Act 2012 (assent 21/06/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl2
Commenced | Action | Note |
21/06/2012 | Insert | Title 'Subdivision 61-N - Seafarer tax offset' |