Income Tax Assessment Act 1936

Sch2F-272-140(1)

Amended by:


Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 (assent 1/3/2019)

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

3-Sch1-Cl31

Commenced Action Note
1/04/2019 Amend Inserted definition 'pass the business continuity test'

3-Sch1-Cl32

Commenced Action Note
1/04/2019 Amend Repealed definition 'pass the same business test'

Tax Laws Amendment (2013 Measures No. 2) Act 2013 (assent 29/06/2013)

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

3-Sch2-Cl19

Commenced Action Note
29/06/2013 Amend Inserted definition of 'designated infrastructure project entity'

3-Sch2-Cl20

Commenced Action Note
29/06/2013 Insert Amended definition of 'tax loss'

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl38

Commenced Action Note
14/07/2010 Amend Omitted definition of 'approved stock exchange'

Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)

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

3-Sch14-Cl56

Commenced Action Note
10/12/2008 Amend Omitted definition of 'breakdown in the marriage'

3-Sch14-Cl57

Commenced Action Note
10/12/2008 Amend Inserted definition of 'breakdown in the marriage or relationship'