Income Tax Assessment Act 1936
21A(5)
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-Sch1-Cl5
| Commenced | Action | Note |
| 29/06/2010 | Amend | Omitted definition of 'once-only deduction' |
Tax Law Improvement Act 1997 (assent 8/07/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch10
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'non-deductible entertainment expenditure' |
Income Tax (Consequential Amendment) Act 1997 (assent 17/04/1997)
3-Sch1
| Commenced | Action | Note |
| 01/07/1997 | Amend | Amended definition of 'non-deductable entertainment expenditure' |