Income Tax Assessment Act 1997
SDiv328-E
Amended by:
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl30
| Commenced | Action | Note |
| 1/01/2021 | Amend | Amended title 'Subdivision 328-E - Trading stock for small and medium business entities' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl71
| Commenced | Action | Note |
| 21/06/2007 | Amend | Title 'Subdivision 328-E - Trading stock for small business entities' |
New Business Tax System (Simplified Tax System) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 30/06/2001 | Insert | Title 'Subdivision 328-E - Trading stock for STS taxpayers' |