Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 125 inserted by No 90 of 2002.

Subdiv 125-D heading substituted by No 53 of 2016, s 3 and Sch 5 item 38, applicable to assessments for income years starting on or after 1 July 2016. For transitional provision, see note under s 295-173 . The heading formerly read:

Subdivision 125-D - Corporate unit trusts and public trading trusts

Subdiv 125-D inserted by No 90 of 2002.

S 125-225 inserted by No 90 of 2002.