Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 768 heading substituted by No 110 of 2014, s 3 and Sch 2 item 3, applicable to distributions and non-share dividends made after 16 October 2014. Div 768 heading formerly read:

Division 768 - Exempt foreign income and gains

Div 768 inserted by No 96 of 2004.

Subdiv 768-R inserted by No 32 of 2006, s 3 and Sch 1 item 1, effective 6 April 2006.

S 768-950 amended by No 168 of 2006 , s 3 and Sch 4 item 95, by substituting " Section 855-45 " for " Section 136-40 " , applicable to CGT events that happen on or after 12 December 2006.

S 768-950 inserted by No 32 of 2006, s 3 and Sch 1 item 1, applicable to an individual becoming an Australian resident on or after 1 July 2006.