Income tax (Transitional Provisions) Act 1997
328-180(1)
Amended by:
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (assent 28/6/2024)
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2024 | Amend | Amended definition 'increased access year' |
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (assent 22/2/2022)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl5
| Commenced | Action | Note |
| 1/04/2022 | Amend | Amended definition of 'increased access year' |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl2
| Commenced | Action | Note |
| 1/01/2021 | Amend | Inserted definition '2020 budget time' |
3-Sch7-Cl3
| Commenced | Action | Note |
| 1/01/2021 | Amend | Amended definition 'increased access year' |
Coronavirus Economic Response Package Omnibus Act 2020 (assent 24/3/2020)
Correction to the Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl15
| Commenced | Action | Note |
| 25/03/2020 | Amend | Inserted definition '2020 announcement time' |
Treasury Laws Amendment (Increasing the Instant Asset Write-Off for Small Business Entities) Act 2019 (assent 6/4/2019)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 1/07/2019 | Amend | Amended definition 'increased access year' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition '2019 application time' |
| 1/07/2019 | Amend | Inserted definition '2019 budget time' |
Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2017 (assent 22/6/2017)
3-Sch1-Cl9
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition of 'increased access year' |