Income Tax Assessment Act 1997
SDiv709-C
Amended by:
Taxation Laws Amendment Act (No. 8) 2003 (assent 21/10/2003)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch2-Cl39
Commenced | Action | Note |
21/10/2003 | Insert | Title 'Subdivision 709-C - Treatment of excess franking deficit tax offsets when entity becomes a subsidiary member of a consolidated group' |