Income Tax Assessment Act 1936
102M
Amended by:
Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch5-Cl2
| Commenced | Action | Note |
| 28/06/2010 | Amend | Omitted definition of 'eligible policy' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 28/06/2010 | Amend | Omitted definition of 'exempt entity' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 28/06/2010 | Amend | Omitted definition of 'exempt life assurance fund' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 28/06/2010 | Amend | Omitted definition of 'trustee' |
Tax Laws Amendment (2008 Measures No 5) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl1
| Commenced | Action | Note |
| 9/12/2008 | Amend | Inserted definition of 'arrangement' |
3-Sch5-Cl2
| Commenced | Action | Note |
| 9/12/2008 | Amend | Amended definition of 'eligible investment business' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 9/12/2008 | Amend | Amended definition of 'eligible investment business' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 9/12/2008 | Amend | Amended definition of 'eligible investment business' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 9/12/2008 | Amend | Inserted definition of 'excluded rent' |
3-Sch5-Cl6
| Commenced | Action | Note |
| 9/12/2008 | Amend | Inserted definition of 'financial arrangement' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 9/12/2008 | Amend | Amended definition of 'land' |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl3
| Commenced | Action | Note |
| 26/06/2008 | Amend | Amended definition of 'eligible policy' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl89
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'exempt entity' |
Tax Laws Amendment (2005 Measures No.3) Act 2005 (assent 26/06/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 26/06/2005 | Amend | Amended definition of 'exempt entity' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl107
| Commenced | Action | Note |
| 1/07/2000 | Amend | Substituted definition of 'eligible policy' |
3-Sch11-Cl108
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'life assurance business' |
3-Sch11-Cl132
| Commenced | Action | Note |
| 1/07/2001 | Amend | Amended definition of 'exempt entity' |
3-Sch11-Cl19
| Commenced | Action | Note |
| 30/06/2000 | Amend | Omitted definition of 'life assurance company' |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (assent 17/06/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7
| Commenced | Action | Note |
| 17/06/1999 | Amend | Amended definition of 'eligible investment business' |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 (assent )
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 16/04/1998 | Amend | Amended definition of 'net income' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch3
| Commenced | Action | Note |
| 01/07/1997 | Substitute | Amended definition of 'exempt entity' |
Taxation Laws Amendment Act (No. 2) 1995 (assent 16/12/1995)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - Consideration resumed from 30 March. - REPS
Second Reading - The SEN
3-Sch1
| Commenced | Action | Note |
| 16/12/1995 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment Act 1994 (assent 7/04/1994)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
57
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment (Superannuation) Act 1989 (assent 30/06/1989)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
12
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "eligible policy" |
Taxation Laws Amendment Act (No. 2) 1989 (assent 30/06/1989)
Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Supplementary Explanatory Memorandum - REPS
10-Sch1
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment Act (No. 5) 1988 (assent 26/12/1988)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - The SEN
14
| Commenced | Action | Note |
| 26/12/1988 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment Act (No. 4) 1988 (assent 24/11/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
47
| Commenced | Action | Note |
| 24/11/1988 | Amend | Amended definition of "eligible investment business" |
Taxation Laws Amendment Act (No. 2) 1988 (assent 24/06/1988)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
18
| Commenced | Action | Note |
| 24/06/1988 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)
Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS
22
| Commenced | Action | Note |
| 16/12/1987 | Amend | Amended definition of "exempt entity" |
Taxation Laws Amendment Act (No. 4) 1985 (assent 16/12/1985)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
16
| Commenced | Action | Note |
| 16/12/1985 | Insert | Inserted definition of 'eligible investment business' |
| 16/12/1985 | Insert | Inserted definition of 'eligible policy' |
| 16/12/1985 | Insert | Inserted definition of 'exempt entity' |
| 16/12/1985 | Insert | Inserted definition of 'exempt life assurance fund' |
| 16/12/1985 | Insert | Inserted definition of 'land' |
| 16/12/1985 | Insert | Inserted definition of 'life assurance business' |
| 16/12/1985 | Insert | Inserted definition of 'life assurance company' |
| 16/12/1985 | Insert | Inserted definition of 'net income' |
| 16/12/1985 | Insert | Inserted definition of 'prescribed trust estate' |
| 16/12/1985 | Insert | Inserted definition of 'property' |
| 16/12/1985 | Insert | Inserted definition of 'relevant year of income' |
| 16/12/1985 | Insert | Inserted definition of 'trading business' |
| 16/12/1985 | Insert | Inserted definition of 'trustee' |
| 16/12/1985 | Insert | Inserted definition of 'unit trust dividend' |
| 16/12/1985 | Insert | Inserted definition of 'unit' |
| 16/12/1985 | Insert | Inserted definition of 'unitholder' |