Income Tax Assessment Act 1997

SDiv820-FB

Amended by:

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New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (assent 26/06/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl14

Commenced	Action	Note
26/06/2005	Amend	Title - 'Subdivision 820-FB - Grouping branches of foreign banks and foreign financial entities with a consolidated group MEC group or single Australian resident company'

New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (assent 2/12/2002)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch13-Cl3

Commenced	Action	Note
24/10/2002	Insert	Title 'Subdivision 820-FB - Grouping foreign bank branches with a consolidated group MEC group or single Australian resident company'