Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-G substituted for Subdiv 61-H by No 32 of 2007, s 3 and Sch 3 item 9, applicable in relation to the 2007-2008 income year and later income years.

Archived:

Former Subdiv 61-G repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 231, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 61-200 amended by No 105 of 2013, s 3 and Sch 2 item 24, by omitting " or receiving a payment under Division 26 of that Act " after " Private Health Insurance Act 2007 " , effective 1 July 2013.

S 61-200 inserted by No 32 of 2007, s 3 and Sch 3 item 9, applicable in relation to the 2007-2008 income year and later income years.