Income Tax Assessment Act 1997

Div 402 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013.

Div 402 inserted by No 42 of 2009, s 3 and Sch 4 item 10, effective 23 June 2009.

S 402-1 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013. S 402-1 formerly read:

SECTION 402-1 What this Division is about  

This Division provides for certain tax measures in relation to environment protection.

S 402-1 inserted by No 42 of 2009 , s 3 and Sch 4 item 10, effective 23 June 2009.

S 402-1 inserted by No 42 of 2009.