Income Tax Assessment Act 1936

23AG(7)

Amended by:

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Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl14

Commenced	Action	Note
14/12/2009	Amend	Amended definition of 'foreign earnings'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl47

Commenced	Action	Note
15/03/2007	Amend	Amended definition of 'foreign earnings'

New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (assent 26/06/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl4

Commenced	Action	Note
26/06/2005	Amend

Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (assent 2/04/2003)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl37

Commenced	Action	Note
20/05/2002	Amend	Amended definition of 'double tax agreement'

Taxation Laws Amendment Act (No. 4) 1994 (assent 19/12/1994)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

3-Sch3

Commenced	Action	Note
19/12/1994	Amend	Amended definition of "foreign earnings"

Taxation Laws Amendment Act (No. 2) 1991 (assent 27/06/1991)

Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum (NO. 2) - SEN
Second Reading Speech - SEN

19(d)

Commenced	Action	Note
27/06/1991	Insert	Inserted definition of 'double tax agreement'
27/06/1991	Insert	Inserted definition of 'income tax'