Income Tax Assessment Act 1997

SDiv42-B

Amended by:


New Business Tax System (Capital Allowances) Act 2001 (assent 30/06/2001)

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

3-Sch1

Commenced Action Note
30/06/2001 Repeal Title 'Subdivision 42-B - Cost of plant'

Tax Law Improvement Act 1997 (assent 8/07/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

3-Sch1

Commenced Action Note
01/07/1997 Insert Title 'Subdivision 42-B - Cost of plant'