Income Tax Assessment Act 1936

159GZA

Amended by:

---

New Business Tax System (Thin Capitalisation) Act 2001 (assent 1/10/2001)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

Commenced	Action	Note
01/07/2001	Repeal

Financial Sector (Collection of Data - Consequential and Transitional Provisions) Act 2001 (assent 24/09/2001)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced	Action	Note
1/07/2002	Amend	Amended definition of 'financial institution'

Taxation Laws Amendment (Company Law Review) Act 1998 (assent 29/06/1998)

Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch5

Commenced	Action	Note
1/07/1998	Amend	Omitted definition of 'paid-up value'
1/07/1998	Amend	Repealed definition of 'paid-up value'

Taxation Laws Amendment Act (No. 4) 1997 (assent )

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Additional Supplementary Explanatory Memorandum - REPS
Second Reading - REPS

3-Sch1

Commenced	Action	Note
21/11/1997	Amend	Amended definition of 'foreign equity product'
21/11/1997	Amend	Amended definition of 'foreign investor'

Taxation Laws Amendment Act (No. 2) 1997 (assent 30/06/1997)

Explanatory Memorandum - SEN

3-Sch2

Commenced	Action	Note
30/06/1997	Amend	Amended definition of 'interest'

Taxation Laws Amendment Act (No. 4) 1990 (assent 8/01/1991)

Supplementary Explanatory Memorandum - SEN
Explanatory Memorandum - REPS

10

Commenced	Action	Note
08/01/1991	Amend	Inserted definition of "foreign bank"
08/01/1991	Amend	Inserted definition of "nostro account"
08/01/1991	Amend	Inserted definition of "nostro amount"
08/01/1991	Amend	Inserted definition of "section 128F debenture amount"
08/01/1991	Amend	Inserted definition of "short-term trade credit amount"
08/01/1991	Amend	Inserted definition of "vostro account"
08/01/1991	Amend	Inserted definition of "vostro amount"

Taxation Laws Amendment Act (No. 3) 1990 (assent 16/07/1990)

Explanatory Memorandum - REPS

12

Commenced	Action	Note
16/06/1990	Amend	Omitted definition of "Australian-owned non-resident company"

Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)

Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS

41

Commenced	Action	Note
16/12/1987	Insert	Inserted definition of "Australian-owned non-resident company"
16/12/1987	Insert	Inserted definition of "arm's length transaction"
16/12/1987	Insert	Inserted definition of "arm's length value"
16/12/1987	Insert	Inserted definition of "assessable (non-resident beneficiary) income"
16/12/1987	Insert	Inserted definition of "assessable (non-resident partner) income"
16/12/1987	Insert	Inserted definition of "associate"
16/12/1987	Insert	Inserted definition of "financial institution"
16/12/1987	Insert	Inserted definition of "foreign controller"
16/12/1987	Insert	Inserted definition of "foreign debt interest"
16/12/1987	Insert	Inserted definition of "foreign debt"
16/12/1987	Insert	Inserted definition of "foreign equity product"
16/12/1987	Insert	Inserted definition of "foreign equity"
16/12/1987	Insert	Inserted definition of "foreign investor"
16/12/1987	Insert	Inserted definition of "interest"
16/12/1987	Insert	Inserted definition of "paid-up value"
16/12/1987	Insert	Inserted definition of "scheme"
16/12/1987	Insert	Inserted definition of "votes in a company"