Income Tax Assessment Act 1997
SDiv725-E
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 725-E - Consequences for down interest or up interest as trading stock or a revenue asset' |