Income Tax Assessment Act 1997
SDiv727-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 727-B - What is an indirect value shift' |