Income Tax Assessment Act 1997

SDiv723-B

Amended by:

---

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-Sch15-Cl1

Commenced	Action	Note
24/10/2002	Insert	Title 'Subdivision 723-B - Reducing reduced cost base of interests in entity that acquires non-depreciating asset under roll-over'