Income Tax Assessment Act 1997
SDiv61-P
Amended by:
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl2
Commenced | Action | Note |
1/07/2016 | Insert | Inserted title 'Subdivision 61-P - ESVCLP tax offset' |