Income Tax Assessment Act 1936
Amended by:
Taxation Laws Amendment Act (No. 2) 1994 (assent 23/06/1994)
Explanatory Memorandum - SEN
|
Commenced
|
Action
|
Note
|
| 23/06/1994 |
Insert |
Inserted definition of "Implicit interest rate" |
| 23/06/1994 |
Insert |
Inserted definition of "Issue/transfer price" |
| 23/06/1994 |
Insert |
Inserted definition of "Opening balance" |
| 23/06/1994 |
Insert |
Inserted definition of "Payments" |
| 23/06/1994 |
Insert |
Inserted definition of "Periodic interest etc." |
| 23/06/1994 |
Insert |
Inserted definition of "Previous accruals" |