Income Tax Assessment Act 1997

Subdivision 960-M inserted by No 46 of 1998.

S 960-265 amended by No 49 of 2019, s 3 and Sch 4 item 84, by repealing table item 4, effective 1 July 2019. Table item 4 formerly read:

4

Child care offset limit

section 61-495

S 960-265 amended by No 34 of 2019, s 3 and Sch 1 item 5, by inserting table item 13A, effective 1 July 2019. For application provision, see note under s 25-115 .

S 960-265 amended by No 64 of 2017, s 3 and Sch 1 item 5, by inserting table item 14, applicable in relation to quarters starting on or after 1 July 2017.

S 960-265 amended by No 81 of 2016, s 3 and Sch 11 item 5, by inserting table item 10A, effective 1 January 2017 and applicable in a provision of an Act, regulation or instrument in the same way as that provision applies.

S 960-265 amended by No 109 of 2014, s 3 and Sch 10 item 15, by repealing table item 4A, effective 17 October 2014. Table item 4A formerly read:

4A

Education expenses tax offset limit

section 61-660

S 960-265 amended by No 96 of 2014, s 3 and Sch 1 item 27, by repealing table item 14, effective 30 September 2014. For transitional provisions see note under s 15-85 . Table item 14 formerly read:

14

Minerals resource rent tax - starting base losses

subsection 80-45(1) of the Minerals Resource Rent Tax Act 2012

S 960-265 amended by No 118 of 2013, s 3 and Sch 1 items 6 and 73, by substituting table 9 and inserting " non-concessional " in table item 10, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. Table item 9 formerly read:

9

*Excess contributions tax on superannuation contributions - *concessional contributions cap

subsection 292-20(2)

S 960-265 amended by No 85 of 2013, s 3 and Sch 7 item 8, by inserting table item 3A, applicable to assessments for the 2012-13 income year and later income years.

S 960-265 amended by No 71 of 2012, s 3 and Sch 5 item 2, by inserting table item 14, effective 1 July 2012.

S 960-265 (table) amended by No 141 of 2008, s 3 and Sch 1 item 5, by inserting table item 4A, applicable to the 2008-2009 income year and later years.

S 960-265 (table) amended by No 164 of 2007 , s 3 and Sch 1 item 65, by inserting table item 13 at the end, effective 25 September 2007.

S 960-265 (table) amended by No 9 of 2007 , s 3 and Sch 3 item 1, by inserting table items 5 to 12, effective 15 March 2007.