Income Tax Assessment Act 1997
SDiv717-D
Amended by:
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl52
Commenced | Action | Note |
14/07/2010 | Amend | Title 'Subdivision 717-D - Transfer of certain surpluses under CFC provisions and former FIF and FLP provisions: entry rules' |
New Business Tax System (Consolidation and Other Measures) Act 2003 (assent 11/04/2003)
Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl1
Commenced | Action | Note |
24/10/2002 | Amend | Title 'Subdivision 717-D - Transfer of certain surpluses under CFC FIF and FLP provisions: entry rules' |
New Business Tax System (Consolidation Value Shifting Demergers and Other Measures) Act 2002 (assent 24/10/2002)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl2
Commenced | Action | Note |
24/10/2002 | Insert | Title 'Subdivision 717-D - Attributable income: entry rules' |