Income Tax Assessment Act 1997

SDiv42-K

Amended by:


New Business Tax System (Capital Allowances) Act 1999 (assent 10/12/1999)

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

3-Sch3

Commenced Action Note
10/12/1999 Insert Title 'Subdivision 42-K - Rules for small business taxpayers'

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-K - Car depreciation limit'