Income Tax Assessment Act 1997
SDiv820-KA
Amended by:
Taxation Laws Amendment Act (No. 5) 2003 (assent 17/12/2003)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl23
Commenced | Action | Note |
17/12/2003 | Amend | Title 'Subdivision 820-KA - Cost-free debt capital and excluded equity interests' |