Income Tax Assessment Act 1936

73B(1)

Amended by:

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Tax Laws Amendment (2007 Measures No 5) Act 2007 (assent 25/09/2007)

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

3-Sch11-Cl2

Commenced	Action	Note
25/09/2007	Insert	Inserted definition of 'Australian-centred research and development activities'

3-Sch11-Cl3

Commenced	Action	Note
25/09/2007	Amend	Inserted definition of 'expenditure on foreign owned R & D'

3-Sch11-Cl4

Commenced	Action	Note
25/09/2007	Amend	Inserted definition of foreign company'

3-Sch12-Cl67

Commenced	Action	Note
27/09/2007	Amend	Amended definition of 'Board'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl73

Commenced	Action	Note
15/03/2007	Amend	Substituted definition of 'annual leave'

3-Sch1-Cl74

Commenced	Action	Note
15/03/2007	Amend	Amended definition of 'contributions to superannuation funds'

3-Sch1-Cl75

Commenced	Action	Note
15/03/2007	Amend	Substituted definition of 'long service leave'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl80

Commenced	Action	Note
14/09/2006	Amend	Amended definition of 'aggregate research and development amount'

3-Sch1-Cl81

Commenced	Action	Note
14/09/2006	Amend	Omitted definition of 'building expenditure'

3-Sch1-Cl82

Commenced	Action	Note
14/09/2006	Amend	Omitted definition of 'undeducted building expenditure'

3-Sch2-Cl235

Commenced	Action	Note
14/09/2006	Amend	Amended definition of 'aggregate research and development amount'

3-Sch2-Cl236

Commenced	Action	Note
14/09/2006	Amend	Amended definition of 'associate'

Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)

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

3-Sch2-Cl1

Commenced	Action	Note
1/10/2001	Amend	Amended definition of 'plant expenditure'

3-Sch2-Cl4

Commenced	Action	Note
29/01/2001	Amend	Amended definition of 'aggregate research and development amount'

3-Sch2-Cl5

Commenced	Action	Note
29/01/2001	Amend	Amended definition of 'aggregate research and development amount'

3-Sch2-Cl52

Commenced	Action	Note
30/07/2001	Amend	Amended definition of 'aggregate research and development amount'

3-Sch2-Cl53

Commenced	Action	Note
30/07/2001	Amend	Amended definition of 'excluded plant expenditure'

3-Sch2-Cl6

Commenced	Action	Note
29/01/2001	Amend	Amended definition of 'aggregate research and development amount'

3-Sch2-Cl7

Commenced	Action	Note
29/01/2001	Amend	Inserted definition of 'excluded plant expenditure'

3-Sch2-Cl8

Commenced	Action	Note
29/01/2001	Amend	Amended definition of 'research and development expenditure'

3-Sch3-Cl1

Commenced	Action	Note
1/10/2001	Amend	Amended definition of 'advance R and D expenditure'

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced	Action	Note
30/06/2001	Amend	Amended definition of 'consideration receivable'
30/06/2001	Amend	Amended definition of 'plant'

Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)

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

3-Sch11-Cl1

Commenced	Action	Note
19/12/1996	Amend	Amended definition of 'residual feedstock expenditure'

3-Sch11-Cl2

Commenced	Action	Note
19/12/1996	Amend	Amended definition of 'residual feedstock expenditure'

3-Sch11-Cl3

Commenced	Action	Note
19/12/1996	Amend	Amended definition of 'residual feedstock expenditure'