Income Tax Assessment Act 1997
SDiv855-A
Amended by:
Tax Laws Amendment (2006 Measures No. 4) Act 2006 (assent 11/12/2006)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl2
Commenced | Action | Note |
12/12/2006 | Insert | Title 'Subdivision 855-A - Disregarding a capital gain or loss by foreign residents' |