Pt 2-1 inserted by No 121 of 1997.

Div 20 inserted by No 121 of 1997.

S 20-5 amended by No 92 of 2020, s 3 and Sch 5 item 14, by substituting table item 10, effective 1 January 2021 and applicable in relation to assessments for income years commencing on or after 1 July 2021. Table item 10 formerly read:

S 20-5 amended by No 93 of 2011, s 3 and Sch 3 items 67 and 68, by repealing table items 5 and 6, and inserting table items 9 and 10, effective 8 September 2011. For application, savings and transitional provisions see note under Div 355 heading. Table items 5 and 6 formerly read:

S 20-5 table amended by No 15 of 2007, s 3 and Sch 1 item 177 and No 143 of 2007 , s 3 and Sch 5 item 42, by substituting " 290-100 " for " 82AAQ " in table item 8, applicable to the 2007-2008 income year and later years.

S 20-5 amended by No 170 of 2001, No 77 of 2001, No 72 of 2001, No 46 of 1998 and inserted by No 121 of 1997.