Income Tax Assessment Act 1936
159GZZZU
Amended by:
Taxation Laws Amendment (Infrastructure Borrowings) Act 1994 (assent 16/12/1994)
21
| Commenced | Action | Note |
| 16/12/1994 | Repeal | - |
Taxation Laws Amendment Act 1994 (assent 7/04/1994)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
15
| Commenced | Action | Note |
| 07/04/1994 | Amend | Substituted definition of "Crown lease" |
Taxation Laws Amendment Act (No. 3) 1992 (assent 30/06/1992)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
34
| Commenced | Action | Note |
| 01/07/1992 | Insert | Inserted definition of "25 year assessable use period" |
| 01/07/1992 | Insert | Inserted definition of "Crown lease" |
| 01/07/1992 | Insert | Inserted definition of "Loan Council" |
| 01/07/1992 | Insert | Inserted definition of "associate" |
| 01/07/1992 | Insert | Inserted definition of "borrowing" |
| 01/07/1992 | Insert | Inserted definition of "direct infrastructure borrowing" |
| 01/07/1992 | Insert | Inserted definition of "exemption period" |
| 01/07/1992 | Insert | Inserted definition of "government body" |
| 01/07/1992 | Insert | Inserted definition of "indirect infrastructure borrowing" |
| 01/07/1992 | Insert | Inserted definition of "listed company" |
| 01/07/1992 | Insert | Inserted definition of "refinancing infrastructure borrowing" |
| 01/07/1992 | Insert | Inserted definition of "used for assessable income purposes" |