Income tax (Transitional Provisions) Act 1997
SDiv40-E
Amended by:
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch1
Commenced | Action | Note |
30/06/2001 | Insert | Title 'Subdivision 40-E - Low value and software development pools' |